X经营性公墓建设可行性报告

页附表4：现金流量表（全部投资）财务现金流量表（全部投资）单位：万元序号相关项目合计建设期投产期达产期1234567891011121现金流入95,857005,7505,75010,78815,82715,86815,91212,95713,00513,05532,0381.1产品销售收入95,857005,7505,75010,78815,82715,86815,91212,95713,00513,0557,1081.2回收固定资产余值024,0901.3回收流动资金08411.4其他02现金流出80,13913,33720,0063,1922,6665,3067,6577,5187,6756,2606,5226,6163,7212.1建设投资33,34313,33720,0062.2流动资金1,13700587163103112021(152)2426(322)2.3经营成本28,077002,0302,0903,1594,2324,3104,3943,8833,9804,0832,9942.4销售税金及附加5,272003163165938708738757137157183912.5所得税12,310002592441,2452,2442,3152,3851,8161,8031,7896593净现金流量15,718(13,337)(20,006)2,5583,0845,4828,1708,3508,2376,6986,4836,44028,317累计净现金流量388(13,337)(20,006)(17,448)(14,364)(8,883)(713)7,63815,87422,57229,05535,49563,8114所得税前净现金流量28,027(13,337)(20,006)2,8173,3286,72610,41410,66610,6218,5138,2868,22828,976累计所得税前净现金流量44,701(13,337)(20,006)(17,189)(13,862)(7,136)3,27913,94424,56633,07941,36549,59378,569附表5：固定资产借款还本付息表固定资产借款还本付息分析表单位：万元序号相关项目合计建设期投产期达产期12345671借款及还本付息1.1年初借款本息累计20,000.001.2本年借款40,000.0020,000.005,000.005,000.005,000.005,000.001.3本年应计利息5,805.001,290.001,290.001,290.00967.50645.00322.501.4本年还本付息25,805.001,290.001,290.006,290.005,967.505,645.005,322.50其中：本年还本20,000.000.000.005,000.005,000.005,000.005,000.00本年付息5,805.001,290.001,290.001,290.00967.50645.00322.502偿还借款本息的资金来源22,643.071,290.001,714.401,675.584,227.876,777.546,957.682.1自有资金1,290.001,290.002.2折旧5,271.931,054.391,054.391,054.391,054.391,054.392.3摊销0.000.000.000.000.000.002.4未分配利润16,081.14660.02621.193,173.495,723.165,903.29累计偿还借款本息的资金来源56,210.721,290.003,004.404,679.988,907.8615,685.4022,643.07附表6：主要经济指标表主要经济指标（年均）销售收入9,585.65万元总成本5,061.01万元经营成本3,515.38万元销售税金527.21万元利润总额4,923.86万元所得税1,230.97万元净利润3,692.90万元投资利润率（税后）10.41%投资利税率15.37%自有资金利润率24.81%成本利润率72.97%销售利润率38.53%财务内部收益率（FIRR）全部投资（所得税前）27.22%全部投资（所得税后）21.19%自有资金59.69%财务累计净现值FNPV，I=12%全部投资（所得税前）10,010.21万元全部投资（所得税后）3,899.02万元自有资金19,365.91万元静态投资回