收益法资产评估评估程序表(适用于非整年)

附表1,,,,,,,,,,,,,表24-1,,,,,,,,,,

收益法计算表,,,,,,,,,,,,,,,,,,,,,,,

被评估单位：北京中传英才教育科技有限公司,,,,,,,,评估基准日：2017年8月31日,,,,,金额单位:万元,,,,,,,,,,

年份,参数,2013年,2014年,2015年,2016年,2017年1-8月,2017年9-12月,2018年,2019年,2020年,2021年,2022年,2023-2032年,2023,2024,2025,2026,2027,2028,2029,2030,2031,2032

项目,,,,,,,0.333333333,1.333333333,2.333333333,3.333333333,4.333333333,5.333333333,6.333333333,7.333333333,8.333333333,9.333333333,10.33333333,11.33333333,12.33333333,13.33333333,14.33333333,15.33333333,16.33333333

一、营业收入,,"10,618,399.77","12,955,792.17","31,183,072.13","17,052,908.89","7,316,528.18","15,637,841.47","24,163,148.40","24,878,543.33","25,615,296.07","26,374,046.15","27,155,452.24",,"27,155,452.24","27,155,452.24","27,155,452.24","27,155,452.24","27,155,452.24","27,155,452.24","27,155,452.24","27,155,452.24","27,155,452.24","27,155,452.24"

主营业务收入,,"10,618,399.77","12,955,792.17","31,183,072.13","17,052,908.89","7,316,528.18","15,637,841.47","24,163,148.40","24,878,543.33","25,615,296.07","26,374,046.15","27,155,452.24",,,,,,,,,,,

其他业务收入,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,,,,,,,,,,,

二、营业成本,,"6,989,632.79","8,681,271.10","19,591,038.36","13,755,794.25","8,823,039.98","4,714,194.97","16,948,205.65","16,948,205.65","16,948,205.65","16,948,205.65","16,948,205.65",,"18,219,405.65","18,219,405.65","18,219,405.65","18,219,405.65","18,219,405.65","19,635,605.65","19,635,605.65","19,635,605.65","19,635,605.65","19,635,605.65"

主营业务成本,,"6,989,632.79","8,681,271.10","19,591,038.36","13,755,794.25","8,823,039.98","4,714,194.97","16,948,205.65","16,948,205.65","16,948,205.65","16,948,205.65","16,948,205.65",,,,,,,,,,,

其他业务成本,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,,,,,,,,,,,

营业税金及附加,,"581,058.33","700,216.57","1,720,975.04","391,464.56","43,150.15","144,192.13","95,237.24","104,680.46","114,405.59","124,421.09","134,735.66",,"117,955.82","117,955.82","117,955.82","117,955.82","117,955.82","99,261.98","99,261.98","99,261.98","99,261.98","99,261.98"

营业费用,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,,,,,,,,,,,

管理费用,,"3,523,794.85","4,873,996.11","10,143,729.83","7,096,516.11","3,398,329.26","4,209,255.78","7,745,921.26","7,917,379.89","8,173,319.88","8,459,467.14","6,780,099.33",,"4,780,099.33","4,780,099.33","4,780,099.33","4,780,099.33","4,780,099.33","4,780,099.33","4,780,099.33","4,780,099.33","4,780,099.33","4,780,099.33"

财务费用,,"-4,369.69","-6,134.05","-5,025.02","-6,520.26","-1,742.37","-3,669.89","-6,063.48","-6,669.83","-7,336.81","-8,070.49","-8,877.54",,"-8,877.54","-8,877.54","-8,877.54","-8,877.54","-8,877.54","-8,877.54","-8,877.54","-8,877.54","-8,877.54","-8,877.54"

资产减值损失,,,,,,,,,,,,,,,,,,,,,,,

投资收益,,"27,649.23","9,283.23",0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,,,,,,,,,,,

三、营业利润,,"-444,067.28","-1,284,274.33","-267,646.08","-4,184,345.77","-4,946,248.84","6,573,868.48","-620,152.27","-85,052.84","386,701.76","850,022.76","3,301,289.15",,"4,046,868.99","4,046,868.99","4,046,868.99","4,046,868.99","4,046,868.99","2,649,362.83","2,649,362.83","2,649,362.83","2,649,362.83","2,649,362.83"

营业外收入,,"450,756.15","1,366,972.99","448,234.46","391,772.88","27,761.39",0.00,0.00,0.00,0.00,0.00,0.00,,,,,,,,,,,

营业外支出,,46.43,0.00,"1,174.90",61.54,1.00,0.00,0.00,0.00,0.00,0.00,0.00,,,,,,,,,,,

四、利润总额,,"6,642.44","82,698.66","179,413.48","-3,792,634.43","-4,918,488.45","6,573,868.48","-620,152.27","-85,052.84","386,701.76","850,022.76","3,301,289.15",,"4,046,868.99","4,046,868.99","4,046,868.99","4,046,868.99","4,046,868.99","2,649,362.83","2,649,362.83","2,649,362.83","2,649,362.83","2,649,362.83"

减：所得税费用,25%,"1,660.61","20,674.67","44,853.37",,,0.00,0.00,0.00,"96,675.44","212,505.69","825,322.29",,"1,011,717.25","1,011,717.25","1,011,717.25","1,011,717.25","1,011,717.25","662,340.71","662,340.71","662,340.71","662,340.71","662,340.71"

五、净利润,,"4,981.83","62,024.00","134,560.11","-3,792,634.43","-4,918,488.45","1,655,380.03","-620,152.27","-85,052.84","290,026.32","637,517.07","2,475,966.87","2,475,966.87","3,035,151.75","3,035,151.75","3,035,151.75","3,035,151.75","3,035,151.75","1,987,022.13","1,987,022.13","1,987,022.13","1,987,022.13","1,987,022.13"

加：固定资产折旧,,,,,,"81,382.68","27,127.56","58,001.81",0.00,0.00,0.00,0.00,0.00,,,,,,,,,,

加：无形资产长期待摊摊销,,,,,,"2,000,000.00","2,000,000.00","4,000,000.00","4,000,000.00","4,000,000.00","4,000,000.00","2,000,000.00",,,,,,,,,,,

加：借款利息(税后）,,,,,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,,,,,,,,,,,

减：资本性支出,,,,,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,,,,,,,,,,,

减：营运资金增加额,,,,,,,"-6,021,298.13","-5,888,351.76","356,709.16","368,990.43","381,883.61","395,517.50","-2,459,056.58",0.00,0.00,0.00,0.00,"-2,739,549.97",0.00,0.00,0.00,0.00,0.00

六、企业自由现金流量,,,,,,"-2,837,105.77","9,703,805.72","9,326,201.31","3,558,238.00","3,921,035.90","4,255,633.46","4,080,449.36","4,935,023.44","3,035,151.75","3,035,151.75","3,035,151.75","3,035,151.75","5,774,701.72","1,987,022.13","1,987,022.13","1,987,022.13","1,987,022.13","1,987,022.13"

折现系数,20.19%,,,,,,0.9405,0.7825,0.6511,0.5417,0.4507,0.3750,2.4119,0.3120,0.2596,0.2160,0.1797,0.1495,0.1244,0.1035,0.0861,0.0717,0.0596

七、企业自由现金流量折现,,,,,,,"9,126,429.28","7,297,752.52","2,316,768.76","2,124,025.15","1,918,014.00","1,530,168.51","11,902,906.41","946,985.53","787,907.09","655,551.28","545,429.14","863,414.12","247,186.05","205,662.74","171,114.69","142,370.15","118,454.24"

八、企业自由现金流量折现累计,,,,,,,"40,900,139.67",,,,,,,,,,,,,,,,

减：有息负债现值,,,,,,,0.00,,,,,,,,,,,,,,,,

加：溢余性资产,,,,,,,0.00,,,,,,,,,,,,,,,,

加：非经营性资产,,,,,,,0.00,,,,,,,,,,,,,,,,

减：非经营性负债,,,,,,,"28,000,000.00",,,,,,,,,,"27,850,419.32",