工程经济学课程设计excel示例

财务现金流量表（全部投资）,,,,,,,,,,,,,,,,,,,单位：万元,

序号,项目,建设期/年,,,投产期/年,,达到设计能力生产期/年,,,,,,,,,,,,,合计

,,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,

,生产负荷/%,,,,80,100,100,100,100,100,100,100,100,100,100,100,100,100,100,

1,现金流入,,,,58680,73350,73350,73350,73350,73350,73350,73350,73350,73350,73350,73350,73350,73350,82576,1094806

1.1,产品销售收入,,,,58680,73350,73350,73350,73350,73350,73350,73350,73350,73350,73350,73350,73350,73350,73350,1085580

1.2,"回收固定

资产余值",,,,,,,,,,,,,,,,,,4169,4169

1.3,回收流动资金,,,,,,,,,,,,,,,,,,5057,5057

2,现金流出,15000,19950,14050,37139,40563,39552,39552,49539,49591,49591,49591,49591,49591,49651,49651,49651,49651,49651,751551

2.1,建设投资,15000,19950,14050,,,,,,,,,,,,,,,,

2.2,流动资金,,,,4046,1011,,,,,,,,,,,,,,5057

2.3,经营成本,,,,27180,32160,32160,32160,32160,32160,32160,32160,32160,32160,32160,32160,32160,32160,32160,477420

2.4,"销售税金

及附加",,,,5913,7392,7392,7392,7392,7392,7392,7392,7392,7392,7392,7392,7392,7392,7392,109401

2.5,所得税,,,,,,,,9987,10039,10039,10039,10039,10039,10099,10099,10099,10099,10099,110673

3,净现金流量(1-2),-15000,-19950,-14050,21541,32787,33798,33798,23811,23759,23759,23759,23759,23759,23699,23699,23699,23699,32925,343255

4,"累计净现金

流量",-15000,-34950,-49000,-27459,5328,39126,72924,96735,120495,144254,168014,191773,215532,239232,262931,286630,310330,343255,2370149

5,"所得税前净

现金流量",-15000,-19950,-14050,21541,32787,33798,33798,33798,33798,33798,33798,33798,33798,33798,33798,33798,33798,43024,453928

6,"所得税前累计净

现金流量",-15000,-34950,-49000,-27459,5328,39126,72924,106722,140520,174318,208116,241914,275712,309510,343308,377106,410904,453928,

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"计算指标：所得税后所得税前

财务内部收益率

财务净现值

投资回收期

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流动资金估算表单位：万元,,,,,,,,,,,,,,,,,,,,

序号,项目,"最低

周转天数","周转

次数",投产期/年,达到设计能力生产期/年,,,,,,,,,,,,,,合计,

,,,,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,,

1,流动资产,,,5374,6717,6717,6717,6717,6717,6717,6717,6717,6717,6717,6717,6717,6717,6717,,

1.1,应收账款,26,14,1620,2024,2024,2024,2024,2024,2024,2024,2024,2024,2024,2024,2024,2024,2024,,

1.2,存货,,,3720,4650,4650,4650,4650,4650,4650,4650,4650,4650,4650,4650,4650,4650,4650,,

1.3,现金,11,31,34,43,43,43,43,43,43,43,43,43,43,43,43,43,43,,

2,流动负债,,,1328,1660,1660,1660,1660,1660,1660,1660,1660,1660,1660,1660,1660,1660,1660,,

2.1,应付账款,24,15,1328,1660,1660,1660,1660,1660,1660,1660,1660,1660,1660,1660,1660,1660,1660,,

3,"流动资金

（1-2）",30,12,4046,5057,5057,5057,5057,5057,5057,5057,5057,5057,5057,5057,5057,5057,5057,,

4,"流动资金

本年增加额",,,4046,1011,,,,,,,,,,,,,,,

外购原材料及燃料动力费用估算表单位：元,,,,,,,,,,,,,,,,,,,,

序号,名称,规格,年消耗量,单位,单价,"第2年

消耗金额",,"第5-18年

消耗金额",,,,,,,,,,,,

1,外购原材料,,,,,,,,,,,,,,,,,,,

,甲,,81000,吨,1205,78084000,,97605000,,,,,,,,,,,,

,乙,,31500,吨,871,21949200,,27436500,,,,,,,,,,,,

,丙,,72000,吨,1002,57715200,,72144000,,,,,,,,,,,,

,丁,,19800,吨,1094,17328960,,21661200,,,,,,,,,,,,

,小计,,,,,175077360,,218846700,,,,,,,,,,,,

2,外购燃料动力,,,,,,,,,,,,,,,,,,,

,水,,540000,m3,1.25,540000,,675000,,,,,,,,,,,,

,电,,2475000,度,1,1980000,,2475000,,,,,,,,,,,,

,煤,,90000,吨,300,21600000,,27000000,,,,,,,,,,,,

,小计,,,,,24120000,,30150000,,,,,,,,,,,,

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固定资产折旧估算表单位：万元,,,,,,,,,,,,,,,,,,,,

序号,项目,合计,折旧率,,达到设计能力生产期/年,,,,,,,,,,,,,,,

,,,,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,,

1,固定资产合计,,,,,,,,,,,,,,,,,,,

1.1,原值,52111,6.13%,,,,,,,,,,,,,,,,,

1.2,折旧费,,,3196,3196,3196,3196,3196,3196,3196,3196,3196,3196,3196,3196,3196,3196,3196,,

,净值,,,48915,45719,42523,39327,36131,32935,29739,26543,23347,20151,16955,13759,10563,7367,4169,,

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无形及递延资产摊销估算表单位：万元,,,,,,,,,,,,,,,,,,,,

序号,项目,原值,摊销年限/年,达到设计能力生产期/年,,,,,,,,,,,,,,,,

,,,,4,5,6,7,8,9,10,11,12,13,,,,,,,

1,无形资产,1820,10,,,,,,,,,,,,,,,,,

1.1,摊销,,,182,182,182,182,182,182,182,182,182,182,,,,,,,

1.2,净值,,,1638,1456,1274,1092,910,728,546,364,182,,,,,,,,

2,递延资产,780,5,,,,,,,,,,,,,,,,,

2.1,摊销,,,156,156,156,156,156,,,,,,,,,,,,

2.2,净值,,,624,468,312,156,,,,,,,,,,,,,

3,"无形及递延

资产合计",2600,,,,,,,,,,,,,,,,,,

3.1,摊销,,,338,338,338,338,338,182,182,182,182,182,,,,,,,

3.2,净值,,,2262,1924,1586,1248,910,728,546,364,182,,,,,,,,

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借款还本付息计算表,,,,,,,,,,,,,单位：万元,,,,,,,

序号,项目,利率%,建设期/年,,,投产期/年,达到设计能力生产期/年,,,,,,,,,,,,,

,,,1,2,3,4,5,6,7,8,9,10,11,12,,,,,,

1,建行借款,6,,,,,,,,,,,,,,,,,,

1.1,"年初借款

本息累计",,,15450,21527,22818.62,24188,25639,9773,,,,,,,,,,,

1.1.1,本金,,,15000,20000,20000,20000,20000,9773,,,,,,,,,,,

1.1.2,建设期利息,,,450,1527,2819,,,,,,,,,,,,,,

1.2,本年借款,,15000,5000,,,,,,,,,,,,,,,,

1.3,本年应计利息,,450,1077,1291.62,1369,1451,1538,586,,,,,,,,,,,

1.4,本年偿还本金,,,,,,,15866,9773,,,,,,,,,,,

1.5,本年支付利息,,,,,,,1538,586,,,,,,,,,,,

2,工行借款,10,,,,,,,,,,,,,,,,,,

2.1,"年初借款

本息累计",,,,10500,17850,19635,3020,,,,,,,,,,,,

2.1.1,本金,,,,10000,16000,16000,3020,,,,,,,,,,,,

2.1.2,建设期利息,,,,500,1850,,,,,,,,,,,,,,

2.2,本年借款,,,10000,6000,,,,,,,,,,,,,,,

2.3,本年应计利息,,,500,1350,1785,1964,302,,,,,,,,,,,,

2.4,本年偿还本金,,,,,,16615,3020,,,,,,,,,,,,

2.5,本年支付利息,,,,,,1964,302,,,,,,,,,,,,

3,中行借款,8,,,,,,,,,,,,,,,,,,

3.1,"年初借款

本息累计",,,,5148,13932,1023,,,,,,,,,,,,,

3.1.1,本金,,,,4950,13000,1023,,,,,,,,,,,,,

3.1.2,建设期利息,,,,198,932,,,,,,,,,,,,,,

3.2,本年借款,,,4950,8050,,,,,,,,,,,,,,,

3.3,本年应计利息,,,198,734,1115,82,,,,,,,,,,,,,

3.4,本年偿还本金,,,,,12909,1023,,,,,,,,,,,,,

3.5,本年支付利息,,,,,1115,82,,,,,,,,,,,,,

4,"偿还借款本金

的资金来源",,,,,,,,,,,,,,,,,,,

4.1,利润,,,,,11129,16789,17832,18622,,,,,,,,,,,

4.2,折旧费*80%,,,,,2556.8,2556.8,2556.8,2556.8,,,,,,,,,,,

4.3,摊销费,,,,,338,338,338,338,,,,,,,,,,,

4.4,"偿还本金

来源合计",,,,,14024,19683,20727,21517,,,,,,,,,,,

,"建设期利息

累计",5600,,,,,,,,,,,,,,,,,,

,借款累计,49000,,,,,,,,,,,,,,,,,,

成本费用估算表单位：万元,,,,,,,,,,,,,,,,,,,,

序号,项目,合计,投产期/年,达到设计能力生产期/年,,,,,,,,,,,,,,,,

,,,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,,,

,生产负荷%,,80,100,100,100,100,100,100,100,100,100,100,100,100,100,100,,,

1,外购原材料,323898,17508,21885,21885,21885,21885,21885,21885,21885,21885,21885,21885,21885,21885,21885,21885,,,

2,"外购燃料

动力",44622,2412,3015,3015,3015,3015,3015,3015,3015,3015,3015,3015,3015,3015,3015,3015,,,

3,工资及福利,7500,500,500,500,500,500,500,500,500,500,500,500,500,500,500,500,,,

4,修理费,23970,1598,1598,1598,1598,1598,1598,1598,1598,1598,1598,1598,1598,1598,1598,1598,,,

5,折旧费,47940,3196,3196,3196,3196,3196,3196,3196,3196,3196,3196,3196,3196,3196,3196,3196,,,

6,摊销费,2600,338,338,338,338,338,182,182,182,182,182,,,,,,,,

7,制造费用,60750,4050,4050,4050,4050,4050,4050,4050,4050,4050,4050,4050,4050,4050,4050,4050,,,

7,"财务费用

（利息支出）",,4269,3497,1840,586,,,,,,,,,,,,,,

8,其他费用,16680,1112,1112,1112,1112,1112,1112,1112,1112,1112,1112,1112,1112,1112,1112,1112,,,

9,总成本费用,,34983,39191,37534,36280,35694,35538,35538,35538,35538,35538,35356,35356,35356,35356,35356,,,

,"其中：

固定成本",,6491,6740,6740,6740,6740,6584,6584,6584,6584,6584,6402,6402,6402,6402,6402,,,

,可变成本,,28492,32451,30794,29540,28954,28954,28954,28954,28954,28954,28954,28954,28954,28954,28954,,,

10,经营成本,,27180,32160,32160,32160,32160,32160,32160,32160,32160,32160,32160,32160,32160,32160,32160,,,

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销售收入和销售税金及附加估算表单位:万元,,,,,,,,,,,,,,,,,,,,

序号,项目,单价,生产负荷80%,,生产负荷100%,,,,,,,,,,,,,,,

,,,销售量,金额,销售量,金额,,,,,,,,,,,,,,

1,"产品销售

收入",16300,36000,58680,45000,73350,,,,,,,,,,,,,,

2,"销售税金

及附加",,,5913,,7392,,,,,,,,,,,,,,

2.1,"产品

增值税17%",,,5632,,7040,,,,,,,,,,,,,,

2.2,"城乡维护

建设税4%",,,225,,282,,,,,,,,,,,,,,

2.3,"教育

附加税1%",,,56,,70,,,,,,,,,,,,,,

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损益表单位：万元,,,,,,,,,,,,,,,,,,,,

序号,项目,投产期/年,达到设计能力生产期/年,,,,,,,,,,,,,,,,,

,,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,,,,

,生产负荷/%,80,100,100,100,100,100,100,100,100,100,100,100,100,100,100,,,,

1,产品销售收入,58680,73350,73350,73350,73350,73350,73350,73350,73350,73350,73350,73350,73350,73350,73350,,,,

2,销售税金及附加,5913,7392,7392,7392,7392,7392,7392,7392,7392,7392,7392,7392,7392,7392,7392,,,,

3,总成本费用,34983,39191,37534,36280,35694,35538,35538,35538,35538,35538,35356,35356,35356,35356,35356,,,,

4,利润总额,17784,26768,28424,29678,30264,30420,30420,30420,30420,30420,30602,30602,30602,30602,30602,,,,

5,"弥补前年度

亏损",,,,,,,,,,,,,,,,,,,

6,应纳所得税额,,,,,30264,30420,30420,30420,30420,30420,30602,30602,30602,30602,30602,,,,

7,所得税,,,,,9987,10039,10039,10039,10039,10039,10099,10099,10099,10099,10099,,,,

8,税后利润,17784,26768,28424,29678,20277,20381,20381,20381,20381,20381,20503,20503,2