#4.1總成本費用估算表表1總成本費用估算表(生產(chǎn)要素法)單位：萬元序號項目、 年份、、計算期1234567891011121經(jīng)營成本2880.5333500.5333810.5333810.5333810.5333810.5333810.5333810.5333810.5332折舊費509.818509.818509.818509.818509.818509.818509.818509.818509.8183攤銷費300.000300.000300.000300.000300.0004利息支出380.730359.835325.500277.725229.950182.175134.400134.400134.4005總成本費用(1+2+3+4)4071.0814670.1864945.8514898.0764850.3014502.5264454.7514454.7514454.751

4.2項目投資現(xiàn)金流量表表2項目投資現(xiàn)金流量表單位：萬元序、、 年份項目計算期合計123456789101112生產(chǎn)負荷（％）70.00090.000100.00100.00100.00100.00100.00100.00100.000860.000i現(xiàn)金流入5600.0007200.0008000.0008000.0008000.0008000.0008000.0008000.00011178.14371978.143i.i營業(yè)收入5600.0007200.0008000.0008000.0008000.0008000.0008000.0008000.0008000.0068800.0001.2補貼收入0.0001.3回收固定資產(chǎn)余值778.143778.1431.4回收流動資金2400.002400.000

2現(xiàn)金流出1000.0002500.0001500.0005448.5333716.5334050.5334050.5334050.5334050.5334050.5334050.5334050.53337518.8002.1建設投資1000.0002500.0001500.0000.0002.2流動資金2400.0002400.0002.3經(jīng)營成本2880.5333500.5333810.5333810.5333810.5333810.5333810.5333810.5333810.53333054.8002.4營業(yè)稅金及附加168.00216.00240.00240.00240.00240.00240.00240.00240.0002064.0002.5維持運營投資0.0003所得稅前凈現(xiàn)金流量(1—2)-1000.000-2500.000-1500.000151.4673483.4673949.4673949.4673949.4673949.4673949.4673949.4677127.60934459.3424累積所得稅前凈現(xiàn)金流量-1000.000-3500.000-5000.000-4848.533-1365.0672584.4006533.86610483.33314432.80018382.26622331.73329459.34297994.1405調(diào)整所得稅340.230578.454703.537715.481727.425814.369826.312826.312826.3126358.4326所得稅后凈現(xiàn)金流量(3-5)-1000.000-2500.000-1500.000-188.7632905.0133245.9293233.9863222.0423135.0983123.1543123.1546301.29728100.9107累積所得稅后凈現(xiàn)金-1000.-3500.-5000.-5188.-2283.962.174196.17418.210553.13676.16799.23100.969234.325

流量0000000007637509650730545961310注：計算指標項目投資財務內(nèi)部收益率（所得稅前）（％）43%項目投資財務內(nèi)部收益率（所得稅后）（％）38%項目投資財務凈現(xiàn)值（所得稅前）（15%）￥7414.16項目投資財務凈現(xiàn)值（所得稅后）（15%）￥5613.504.3項目資本金現(xiàn)金流量表表3項目資本金現(xiàn)金流量表單位：萬元序號項目.?、^份計算期合計123456789101112生產(chǎn)負荷（％）70.00090.000100.000100.000100.000100.000100.000100.000100.000860.00001現(xiàn)金流入5600.0007200.0008000.0008000.0008000.0008000.0008000.0008000.00011178.14371978.14251.1營業(yè)收入5600.0007200.0008000.0008000.0008000.0008000.0008000.0008000.0008000.00068800.00001.2補貼收入0.0000表4 利潤表與利潤分配表1.3回收固定資產(chǎn)余值1.4回收流動資金2現(xiàn)金流出500.0001250.000750.0004967.2435132.5725557.3212.1項目資本金500.0001250.000750.000720.0002.2借款本金償還477.750477.750477.7502.3借款利息支付380.730359.835325.5002.4 經(jīng)營成本2.5 營業(yè)稅金及附加2880.5333500.533168.000 216.000所得稅維持運營投資3凈現(xiàn)金流量（1—2）-500.000-1250.000-750.0004.4利潤與利潤分配表340.230 578.454632.757 2067.428767.127767.12662400.0002400.00005485.6585524.8275011.2465011.2466691.24648902.8472720.0000477.750477.7500.0000.0001680.0004546.5000229.950182.175134.400134.400134.4002159.11503810.5333810.5333810.5333810.5333810.53333054.8005240.000240.000240.000240.000240.0002064.000727.425814.369826.312826.312826.3126358.43180.00002514.3422475.1732988.7542988.7544486.89723075.29535521.489477.750277.7253810.5333810.533240.000 240.000703.537 715.4812442.6792478.511單位：萬元序號項目 一...―年份計算期合計1234567891011121營業(yè)收入5600.0007200.0008000.0008000.0008000.0008000.0008000.0008000.0008000.00068800.00002營業(yè)稅金及附加168.000216.000240.000240.000240.000240.000240.000240.000240.0002064.00003總成本費用4071.0814670.1864945.8514898.0764850.3014502.5264454.7514454.7514454.75141302.27304補貼收入0.00005利潤總額（1-2—3+4）1360.9192313.8142814.1492861.9242909.6993257.4743305.2493305.2493305.24925433.72706彌補以前年度虧損0.00007應納稅所得額（5—6）1360.9192313.8142814.1492861.9242909.6993257.4743305.2493305.2493305.24925433.72708所得稅340.230578.454703.537715.481727.425814.369826.312826.312826.3126358.43189凈利潤（5—8）1020.6891735.3612110.6122146.4432182.2742443.1062478.9372478.9372478.93719075.295310期初未分配利潤0.000011可供分配利潤（9+10）1020.6891735.3612110.6122146.4432182.2742443.1062478.9372478.9372478.93719075.295312提取法定盈余公積金102.069173.536211.061214.644218.227244.311247.894247.894247.8941907.529513可供投資者分配的利潤（11—12）918.6201561.8251899.5511931.7991964.0472198.7952231.0432231.0432231.04317167.765714應付優(yōu)先股股利0.000015提取任意盈余公積金0.000016應付普通股股利0.0000

17各投資方利潤分配918.6201561.8251899.5511931.7991964.0472198.7952231.0432231.0432231.04317167.765718未分配利潤（13—14—15—17）0.0000.0000.0000.0000.0000.0000.0000.0000.0000.000019息稅前利潤（利潤總額+利息支出）1741.6492673.6493139.6493139.6493139.6493439.6493439.6493439.6493439.64927592.842020息稅折舊攤銷前利潤（息稅前利潤+折舊+攤銷）2551.4673483.4673949.4673949.4673949.4673949.4673949.4673949.4673949.46733681.19954.5財務計劃現(xiàn)金流量表表5 財務計劃現(xiàn)金流量表單位：萬元序號項目 年份計算期合計1234567891011121經(jīng)營活動凈現(xiàn)金流量（1.1-1.2）2211.2372905.0133245.9293233.9863222.0423135.0983123.1543123.1546290.2811.1現(xiàn)金流入5600720080008000800080008000800011167.1271.1.1銷售（營業(yè)）收入5600720080008000800080008000800080001.1.2增值稅銷項稅額1.1.3補貼收入1.1.4其他收入3167.1271.2現(xiàn)金流出3388.7634294.9874754.0714766.0144777.9584864.9024876.8464876.8464876.846

1.2.1經(jīng)營成本2880.53343500.533393810.533393810.533393810.533393810.533393810.5333873810.533393810.533391.2.2增值稅進項稅額1.2.3營業(yè)稅金及附加1682162402402402402402402401.2.4增值稅1.2.5所得稅340.230578.454703.537715.481727.425814.369826.312826.312826.3121.2.6其他流出2投資活動凈現(xiàn)金流量（2.1-2.2）-1000-2500-1500-24002.1現(xiàn)金流入00002.2現(xiàn)金流出1002500150024002.2.1建設投資100250015002.2.2維持運營投資2.2.3流動資金24002.2.4其他流出3籌資活動凈現(xiàn)金流量10025001500622.9-2399.41-2702.80-2687.27-2671.74-2858.72-2365.443-2365.44-4045.443

(3.1-3.2)0000147033.1現(xiàn)金流入1002500150024003.1.1項目資本金投入50012507507203.1.2建設投資借款50012507503.1.3流動資金借款16803.1.4債券3.1.5短期借款3.1.6其他流入3.2現(xiàn)金流出1777.1002399.4102702.8012687.2742671.7472858.7202365.4432365.4434045.4433.2.1各種利息支出380.730359.835325.500277.725229.950182.175134.4134.4134.43.2.2償還債務本金477.750477.750477.750477.750477.750477.7500016803.2.3應付利潤918.6201561.8251899.5511931.7991964.0472198.7952231.0432231.0432231.0433.2.4其他流出4凈現(xiàn)金流量（1+2+3）000434.1505.604543.129546.712550.295276.378757.711757.7112244.838

365累計盈余資金000434.136939.7401482.8692029.5802579.8752856.2533613.9654371.6766616.5144.6借款還本付息計劃表表6 借款還本付息計劃表單位：萬元序號卷R年份、、計算期合計1234567891011121借款1500.0001250.000750.0000.0000.0000.0000.0000.0000.0000.0000.0000.0002500.0001.1期初本息余額0.000525.0001890.0002866.5002388.7501911.0001433.250955.500477.75012447.7501.2當期還本付息764.400716.625668.850621.075573.300525.5253869.775其中：還本477.750477.750477.750477.750477.750477.7502866.500付息286.650238.875191.100143.32595.55047.7751003.2751.3期末借款余額525.000640.0002116.5002388.7501911.0001433.250955.500477.7500.00010447.750

0.0002借款21176.000336.000168.0000.0000.0000.0000.0000.0000.0001680.0002.1期初本息余額1176.0001512.0001680.0001680.0001680.0001680.0001680.0001680.0001680.00014448.0002.2當期還本付息94.080120.960134.400134.400134.400134.400134.400134.4001814.4002835.840其中：還本0.0000.0000.0000.0000.0000.0000.0000.0001680.0001680.000付息94.080120.960134.400134.400134.400134.400134.400134.400134.4001155.8402.3期末借款余額1176.0001512.0001680.0001680.0001680.0001680.0001680.0001680.0000.00012768.0003債券0.0003.1期初債務余額0.0003.2當期還本付息0.000其中：還本0.000付息0.0003.3期末債務余額0.0004借款與債券合0.000

計4.1期初本息余額0.0004.2本年還本付息0.000其中：還本0.000付息0.0004.3期末余額0.000計算指標利息備付率4.57457.43029.645611.304913.653618.881025.592625.592625.5926142.268償債備付率2.57583.52164.10574.35374.63584.843623.237823.23781.721372.233注：利息備付率、償債備付率的計算過程附在利息備付率計算表、償還備付率計算表。4.7資產(chǎn)負債表表7 資產(chǎn)負債表單位：萬元序號\項目年份\合計1234567891011121資產(chǎn)1025.003640.005366.58766.2198462.0058195.3177932.2117672.6887439.2497687.1437935.0366616.51480737.8831.1流動資產(chǎn)總額0.0000.0000.0002834.1363339.7403882.8694429.5804979.8755256.2536013.9656771.6766616.51444124.609

1.1.1貨幣資金2834.1363339.7403882.8694429.5804979.8755256.2536013.9656771.6766616.51444124.6091.1.2應收賬款0.0001.1.3預付賬款0.0001.1.4存貨0.0001.1.5其他0.0001.2在建工程1025.0003640.0005366.510031.5001.3固定資產(chǎn)凈值4732.0834222.2663712.4483202.6312692.8132182.9961673.1781163.3610.00023581.7741.4無形及其他資產(chǎn)凈值12009006003000.0003000.002負債及所有者權(quán)益1025.0003640.0005366.58390.8198086.6057819.9167556.8107297.2887063.8487311.7427559.63618575.2889693.4452.1流動負債總額0.0002.1.1短期借款0.0002.1.2應付賬款0.0002.1.3預收賬款0.0002.1.4其他0.0002.2建設投資借款525.001890.002866.5002388.7501911.0001433.250955.500477.7500.0000.0000.00012447.75024895.5002.3流動資金借款1680.0001680.0001680.0001680.0001680.0001680.0001680.0001680.0000.00013440.000

2.4負債小計525.0001890.0002866.54068.7503591.0003113.2502635.5002157.7501680.0001680.0001680.00012447.75038335.5002.5所有者權(quán)益500.0001750.0002500.04322.0694495.6054706.6664921.3105139.5385383.8485631.7425879.6366127.53051357.9452.5.1資本金500.0001750.0002500.04220.0004220.0004220.0004220.0004220.0004220.0004220.0004220.0004220.00042730.0002.5.2資本公積金102.069173.536211.061214.644218.227244.311247.894247.894247.8941907.5302.5.3累計公積金102.069275.605486.666701.310919.5381163.8481411.7421659.6361907.5308627.9452.5.4累計未分配利潤0.000計算指標：資產(chǎn)負債率（％），過程見財務指標計算4.8利息備付率計算表表8 利息備付率計算表單位：萬元項目年份

456789101112EBIT（息稅前利潤）1741.6492673.6493139.6493139.6493139.6493439.6493439.6493439.6493439.649PI（ j ,PI（計入總成本費用的應付利息）380.730359.835325.500277.725229.950182.175134.400134.400134.400ICR（利息備付率）4.5747.4309.64611.30513.65418.88125.59325.59325.593注：利息備付率表示項目的利潤償付利息的保證倍率，利息備付率高，說明利息償付的保證度大。對于正常運營的企業(yè)，利息備付率應當大于1.利息備付率小于1,表示沒有足夠資金支付利息，償債風險大。年份利息備付率說明42.855>1表示有足夠的資金支付利息，償債風險小.55.335>1表示有足夠的資金支付利息，償債風險小.67.320>1表示有足夠的資金支付利息，償債風險小.78.556>1表示有足夠的資金支