财务数据分析(样表).xls

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1、年生产工作日为330天每班工作8小时长期贷款年利率为7.83%流动资金贷款年利率为7.29%水费的增值税率为13%年需用水量3.43万t平均工资水平按2100元/人/月（25200元/人.年其他资产的摊销年限为10年，无残值其他营业费按其销售收入的2%计算工作时间40小时/周原材料不含税价为1.5385万元/t电价含税为0.63元/Kwh（不含税价为0.56元/Kwh）综合维修费率按5%计取瓦型磁钢平均销售价含税为4.3万元/t（不含税价格为3.6752万元/t）在产品=（年外购原材料、燃料动力费用+年工资及福利费+年修理费+年其他制造费用）/在产品周转次数平均工资水平定为2.52万元/人.年

2、项目年工资及附加费为1084万元年所需原料数量为5300吨增值税税率为17%年用电量为1239万kwh增值税税率为17%机器设备生产期限10年直线折旧建构筑物按20年进行直线折旧销售收入为18376万元/年市场贴现率为8%在产品=（年外购原材料、燃料动力费用+年工资及福利费+年修理费+年其他制造费用）/在产品周转次数所需建设投资额为8513万元原水含税价为4元/m3（不含税价为3.54元/m3）项目定员总数为430人无形及递延资产摊销年限为10年，无残值在产品=（年外购原材料、燃料动力费用+年工资及福利费+年修理费+年其他制造费用）/在产品周转次数建建设设投投资资估估算算表表（概概算算法法）序

3、号工程或费用名称建筑工程费设备购置费1工程费用183142761.1加工厂房158041201.2通讯及信号781.3供水泵房21131.4循环水泵房18651.5总图2122其他费用2.1土地征用及拆迁补偿费2.2建设单位管理费2.3研究试验费2.4工程建设监理费2.5联合试车费2.6勘查费2.7工程设计费2.8生产准备及开办费3工程预备费建设投资合计18314276比例（%）21.51%50.23%建建设设投投资资估估算算表表（形形成成资资产产法法）序号工程或费用名称建筑工程费设备购置费1固定资产费用183142761.1工程费用18314276加工厂房15804120通讯及信号78供水泵

4、房2113循环水泵房1865总图2121.2固定资产其它费用建设单位管理费研究试验费工程建设监理费联合试车费勘查费工程设计费2无形资产费用土地征用及拆迁补偿费3其他资产费用生产准备及开办费4工程预备费建设投资合计18314276比例（%）21.51%50.23%1831.004276.000.260.62148.79347.471979.794623.475498.21安装工程费 其他费用合计其中：外币比例（%）809691681.24%789648976.22%6840.99%2360.42%12951.12%2122.49%1192119214.00%6006007.05%1021021.

5、20%15150.18%47470.55%61610.72%20200.23%3173173.72%30300.35%4054054.76%80915978513100.00%9.50%18.76%100.00%安装工程费 其他费用合计其中：外币比例（%）809562747887.84%809691681.24%789648976.22%6840.99%2360.42%12951.12%2122.49%5625626.60%1021021.20%15150.18%47470.55%61610.72%20200.23%3173173.72%6006007.05%6006007.05%建建设设投投

6、资资估估算算表表（概概算算法法）建建设设投投资资估估算算表表（形形成成资资产产法法）30300.35%30300.35%4054054.76%80915978513100.00%9.50%18.76%100.00%809.006916.000.1265.74874.74总总成成本本费费用用估估算算基基础础数数据据序号项目单位12生产负荷(%)80.001外购原材料费万元6529.60单价万元/t1.54数量t4240.00进项税额万元1110.032燃料及动力费564.792.1电万元555.07单价元/kwh0.56数量万kwh991.20进项税额万元94.362.2水万元9.71单价元/t

7、3.54数量万t2.74进项税额万元1.26外购燃料及动力费合计万元564.79外购燃料及动力进项税额万元95.633职工薪酬万元1083.60人数人430.00人均年薪酬万元/人.年2.52薪酬总额万元1083.60345678910100.00100.00100.00100.00100.00100.00100.00100.008154.058154.058154.058154.058154.058154.058154.058154.051.541.541.541.541.541.541.541.545300.005300.005300.005300.005300.005300.005300

8、.005300.001386.191386.191386.191386.191386.191386.191386.191386.19705.98705.98705.98705.98705.98705.98705.98705.98693.84693.84693.84693.84693.84693.84693.84693.840.560.560.560.560.560.560.560.561239.001239.001239.001239.001239.001239.001239.001239.00117.95117.95117.95117.95117.95117.95117.95117.9512

9、.1412.1412.1412.1412.1412.1412.1412.143.543.543.543.543.543.543.543.543.433.433.433.433.433.433.433.431.581.581.581.581.581.581.581.58705.98705.98705.98705.98705.98705.98705.98705.98119.53119.53119.53119.53119.53119.53119.53119.531083.601083.601083.601083.601083.601083.601083.601083.60430.00430.0043

10、0.00430.00430.00430.00430.00430.002.522.522.522.522.522.522.522.521083.601083.601083.601083.601083.601083.601083.601083.60总总成成本本费费用用估估算算基基础础数数据据固固定定资资产产折折旧旧估估算算表表序号项目合计折旧年限1231房屋、建筑物201979.791979.791885.75原值1979.791979.791979.791885.75当期折旧费94.0494.04净值1880.801786.761692.722机器设备105498.215498.214975.8

11、8原值5498.215498.215498.214975.88当期折旧费522.33522.33净值5223.304700.974178.64固定资产合计7478.007478.007478.006861.63原值7478.007478.006861.63当期折旧费5547616.37616.37净值7104.106487.735871.36无无形形及及递递延延资资产产摊摊销销估估算算表表序号项目合计摊销年限1231无形资产60010600540480原值600600540480当期摊销费0606060净值05404804202其他资产3010302724原值30302724当期摊销费0333

12、净值02724213合计630630567504原值630630567504当期摊销费0636363净值05675044414567891094.040021791.711697.671603.631509.591415.551321.511227.47522.331791.711697.671603.631509.591415.551321.511227.4794.0494.0494.0494.0494.0494.0494.041598.681504.641410.601316.561222.521128.481034.444453.553931.223408.892886.562364.2

13、31841.901319.57残值 4453.553931.223408.892886.562364.231841.901319.5798.99274.91522.33522.33522.33522.33522.33522.33522.333656.313133.982611.652089.321566.991044.66522.336245.265628.895012.524396.153779.783163.412547.046245.265628.895012.524396.153779.783163.412547.04616.37616.37616.37616.37616.37616.

14、37616.375254.994638.624022.253405.882789.512173.141556.7745678910420360300240180120604203603002401801206060606060606060360300240180120600211815129632118151296333333331815129630441378315252189126634413783152521891266363636363636363378315252189126630固固定定资资产产折折旧旧估估算算表表无无形形及及递递延延资资产产摊摊销销估估算算表表总总成成本本费费用用

15、估估算算表表（费费用用要要素素法法）序号项目合计12生产负荷(%)80.001外购原料费717626529.602外购燃料及动力费6213564.793职工薪酬97521083.604修理费3043276.645其他费用8634894.026经营成本（1+2+3+4+5）994049348.657折旧费5544616.008摊销费56763.009利息支出2476556.7010总成本费用（6+7+8+9）10799110584.35其中:固定成本300163489.96 可变成本779757094.39进项税额140671283.47总总成成本本费费用用估估算算表表（生生产产成成本本+期期间

16、间费费用用法法）序号项目合计计算期121生产成本98116.209270.991.1直接材料费71762.006529.601.2直接燃料及动力费6212.63564.791.3直接职工薪酬9752.401083.601.4制造费用10389.171093.001.4.1折旧费5547.33616.371.4.2修理费3043.04276.641.4.3其他制造费1800.00200.002管理费用4167.00463.002.1无形资产摊销540.0060.002.2其他资产摊销27.003.002.3其他管理费用3600.00400.003财务费用2475.55556.703.1利息支出2

17、475.55556.703.1.1长期借款利息1350.65450.233.1.2流动资金借款利息1124.90106.473.1.3短期借款利息0.000.004营业费用3234.18294.025总成本费用合计107992.9310584.71（1+2+3+4）5.1其中：可变成本77974.637094.395.2固定成本30016.173489.966经营成本99404.259348.65（5-1.4.1-2.1-2.2-3.1）在产品=（年外购原材料、燃料动力费用+年工资及福利费+年修理费+年其他制造费用）/在产品周转次数240.41产成品=（年经营成本年营业费用）/产成品周转次数现

18、金=（年工资及福利费+年其他费用）/现金周转次数应付账款=外购原材料、燃料动力及其他材料年费用/应付账款周转次数单位：万元345678910100.00100.00100.00100.00100.00100.00100.00100.008154.058154.058154.058154.058154.058154.058154.058154.05705.98705.98705.98705.98705.98705.98705.98705.981083.601083.601083.601083.601083.601083.601083.601083.60345.80345.80345.80345.

19、80345.80345.80345.80345.80967.52967.52967.52967.52967.52967.52967.52967.5211256.9511256.9511256.9511256.9511256.9511256.9511256.9511256.95616.00616.00616.00616.00616.00616.00616.00616.0063.0063.0063.0063.0063.0063.0063.0063.00487.49397.44307.40217.30127.30127.30127.30127.3112423.4412333.3912243.3512

20、153.2512063.2512063.2512063.2512063.263563.413473.363383.323293.223203.223203.223203.223203.238860.038860.038860.038860.038860.038860.038860.038860.031597.891597.891597.891597.891597.891597.891597.891597.89单位：万元34567891011105.8011105.6311105.6311105.6311105.6311105.6311105.6311105.638154.058154.0581

21、54.058154.058154.058154.058154.058154.05705.98705.98705.98705.98705.98705.98705.98705.981083.601083.601083.601083.601083.601083.601083.601083.601162.171162.001162.001162.001162.001162.001162.001162.00616.37616.37616.37616.37616.37616.37616.37616.37345.80345.80345.80345.80345.80345.80345.80345.80200.

22、00200.00200.00200.00200.00200.00200.00200.00463.00463.00463.00463.00463.00463.00463.00463.0060.0060.0060.0060.0060.0060.0060.0060.003.003.003.003.003.003.003.003.00400.00400.00400.00400.00400.00400.00400.00400.00487.49397.44307.40217.30127.30127.30127.30127.31487.49397.44307.40217.30127.30127.30127.

23、30127.31360.19270.14180.0990.000.000.000.000.00127.30127.30127.30127.30127.30127.30127.30127.310.000.000.000.000.000.000.000.00367.52367.52367.52367.52367.52367.52367.52367.5212423.8112333.5912243.5512153.4512063.4512063.4512063.4512063.468860.038860.038860.038860.038860.038860.038860.038860.033563.

24、413473.363383.323293.223203.223203.223203.223203.23总总成成本本费费用用估估算算表表（费费用用要要素素法法）总总成成本本费费用用估估算算表表（生生产产成成本本+期期间间费费用用法法）计算期11256.9511256.9511256.9511256.9511256.9511256.9511256.9511256.95在产品=（年外购原材料、燃料动力费用+年工资及福利费+年修理费+年其他制造费用）/在产品周转次数产成品=（年经营成本年营业费用）/产成品周转次数现金=（年工资及福利费+年其他费用）/现金周转次数应付账款=外购原材料、燃料动力及其他材料

25、年费用/应付账款周转次数修理费345.8276.64销售收入 其他营业费用=销售收入*0.0218376流流动动资资金金估估算算表表序号项 目最低周转天数周转次数建设期生产期123生产负荷（%）80%100%1流动资产2692.563249.141.1应收帐款3012779.05938.081.2存货1748.712140.131.2.1原材料409725.51906.011.2.2燃料182028.2435.301.2.3在产品1036240.41291.371.2.4产成品3012754.55907.451.2.5其他0.000.001.3现金3012164.80170.931.4预付账款

26、0.000.002流动负债606.10754.462.1应付帐款3012606.10754.462.2预收账款0.000.003流动资金（1-2）2086.472494.674流动资金本年增加额2086.47408.2145678910100%100%100%100%100%100%100%3249.143249.143249.143249.143249.143249.143249.21938.08938.08938.08938.08938.08938.08938.082140.132140.132140.132140.132140.132140.132140.13906.01906.0190

27、6.01906.01906.01906.01906.0135.3035.3035.3035.3035.3035.3035.30291.37291.37291.37291.37291.37291.37291.37907.45907.45907.45907.45907.45907.45907.450.000.000.000.000.000.000.00170.93170.93170.93170.93170.93170.93171.000.000.000.000.000.000.000.00754.46754.46754.46754.46754.46754.46754.46754.46754.467

28、54.46754.46754.46754.46754.460.000.000.000.000.000.000.002494.672494.672494.672494.672494.672494.672494.750.000.000.000.000.000.000.00流流动动资资金金估估算算表表生产期 项项目目总总投投资资使使用用计计划划与与资资金金筹筹措措表表序号项 目合计建设期投产期121总投资8729.632086.471.1建设投资8513.008513.000.001.2建设期利息216.63216.630.001.3流动资金2494.670.002086.472资金筹措11224.

29、318729.632086.472.1项目资本金3727.952979.55625.94用于建设投资2979.552979.550.00用于流动资金748.400.00625.94用于建设期利息0.000.000.002.2债务资金7496.365750.081460.53用于建设投资5533.455533.450.00用于建设期利息216.63216.630.00用于流动资金1746.270.001460.532.3其他资金0.000.000.003408.210.000.00408.21408.21122.460.00122.460.00285.750.000.00285.750.00投产

30、期借借款款还还本本付付息息计计划划表表序号项目合计计算期1231长期借款11950.409560.321.1期初借款余额5750.084600.071.2当期还本付息1600.251510.20其中：还本1150.021150.02 付息450.23360.191.3期末借款余额5750.084600.073450.052流动资金借款3027.523619.852.1期初借款余额1460.531746.272.2当期还本付息106.47127.30其中：还本0.000.00付息106.47127.302.3期末借款余额1460.531460.531746.273短期借款3.1期初借款余额3.2

31、当期还本付息其中：还本付息3.3期末借款余额计算利息备付率（%）指标偿债备付率（%）2 偿还资金来源1150.021150.022.1 未分配利润470.65470.652.2 折旧费616.37616.372.3 摊销费63.0063.002.4 其他2.5 减：用于维持运营投资456789107170.244780.162390.080.000.000.000.003450.052300.031150.020.000.000.000.001420.161330.111240.060.000.000.000.001150.021150.021150.020.000.000.000.00270

32、.14180.0990.050.000.000.000.002300.031150.020.000.000.000.000.003619.853619.853619.853619.853619.853619.853619.951746.271746.271746.271746.271746.271746.271746.32127.30127.30127.30127.30127.30127.30127.310.000.000.000.000.000.000.00127.30127.30127.30127.30127.30127.30127.311746.271746.271746.271746.

33、271746.271746.271746.321150.021150.021150.02470.65470.65470.65616.37616.37616.3763.0063.0063.00借借款款还还本本付付息息计计划划表表计算期营营业业收收入入、营营业业税税金金及及附附加加和和增增值值税税估估算算表表序号项目合计1234生产负荷(%)80%100%100%1营业收入16170914700.8018376.0018376.00单价333.683.683.68数量440004000.005000.005000.00销项税额274902499.143123.923123.922营业税金与附加15

34、3671.32183.12183.122.1营业税00.000.000.002.2消费税00.000.000.002.3城市维护建设税89641.61106.82106.822.4教育费附加38417.8345.7845.782.4地方教育附加费25611.8930.5230.523增值税12803594.371526.031526.033.1销项税额274902499.143123.923123.923.2生产进项税额140671283.471597.891597.893.3设备进项税621621.300.000.00其中：设备进项税当期累计可抵扣进项税5678910100%100%100%

35、100%100%100%18376.0018376.0018376.0018376.0018376.0018376.003.683.683.683.683.683.685000.005000.005000.005000.005000.005000.003123.923123.923123.923123.923123.923123.92183.12183.12183.11183.12183.12183.120.000.000.000.000.000.000.000.000.000.000.000.00106.82106.82106.81106.82106.82106.8245.7845.7845

36、.7845.7845.7845.7830.5230.5230.5230.5230.5230.521526.031526.031525.921526.031526.031526.033123.923123.923123.923123.923123.923123.921597.891597.891597.891597.891597.891597.890.000.000.120.000.000.00营营业业收收入入、营营业业税税金金及及附附加加和和增增值值税税估估算算表表利利润润与与利利润润分分配配表表序号项目合计12生产负荷(%)80%1营业收入161708.8014700.802营业税金及附加1

37、536.3071.323总成本费用107992.9310584.715利润总额52179.574044.776弥补以前年度亏损0.000.007应纳税所得额52179.574044.778所得税13044.891011.199净利润39134.683033.5710期初未分配利润0.000.0011可供分配的利润（9+10）39134.683033.5712提取法定盈余公积金3913.47303.3613可供投资者分配的利润（11-12）35221.212730.2214应付优先股股利0.000.0015提取任意盈余公积金0.000.0016应付普通股股利（13-14-15）32867.982

38、259.5717未分配利润2353.23470.6518息税前利润（利润总额+利息支出）54655.124601.4719息税折旧摊前前利润（息税前利润+折旧+摊销）60766.125280.47累计未分配利润16472.64470.653456789100%100%100%100%100%100%100%18376.0018376.0018376.0018376.0018376.0018376.0018376.00183.12183.12183.12183.12183.11183.12183.1212423.8112333.5912243.5512153.4512063.4512063.45

39、12063.455769.075859.285949.336039.426129.446129.426129.420.000.000.000.000.000.000.005769.075859.285949.336039.426129.446129.426129.421442.271464.821487.331509.861532.361532.361532.364326.804394.464462.004529.574597.084597.074597.070.000.000.000.000.000.000.004326.804394.464462.004529.574597.084597.

40、074597.07432.68439.45446.20452.96459.71459.71459.713894.123955.024015.804076.614137.374137.364137.360.000.000.000.000.000.000.000.000.000.000.000.000.000.003423.473484.373545.153605.964137.374137.364137.36470.65470.65470.65470.650.000.000.006256.566256.736256.736256.736256.746256.736256.736935.56693

41、5.736935.736935.736935.746935.736935.73941.291411.941882.592353.232353.232353.232353.23利利润润与与利利润润分分配配表表单位：万元10100%18376.00183.1212063.466129.420.006129.421532.354597.060.004597.06459.714137.360.000.004137.360.006256.736935.732353.23资资产产负负债债表表序号项目合计12345生产负荷(%)80%100%100%100%1资产111003.339296.6310982.

42、8411292.7211052.6310819.291.1流动资产总额59873.340.003617.214606.465045.745491.771.1.1应收帐款8283.69779.05938.08938.08938.081.1.2存货18869.751748.712140.132140.132140.131.1.3现金1532.29164.80170.93170.93170.931.1.4累计盈余资金31187.620.00924.651357.331796.602242.631.2在建工程8729.638729.630.000.000.000.001.3固定资产净值39565.35

43、6861.636245.265628.895012.521.4利用原有资产0.000.000.000.000.000.001.5无形及递延资产净值2835.00567.00504.00441.00378.00315.000.002负债及所有者权益111010.968729.6311046.1911356.0711116.1410882.972.1流动负债总额22072.542066.632500.732500.732500.732.1.1应付帐款6641.79606.10754.46754.46754.462.1.2流动资金借款15430.761460.531746.271746.271746

44、.272.1.3其他短期借款0.000.000.000.000.002.2长期借款17250.255750.084600.073450.052300.031150.02负债小计39322.805750.086666.695950.784800.773650.752.3所有者权益71688.162979.554379.495405.286315.387232.222.3.1资本金36408.682979.553605.493727.953727.953727.952.3.2累计盈余公积金18806.83303.36736.041175.481621.682.3.3累计未分配利润16472.644

45、70.65941.291411.941882.59计算指标资产负债率（%）35.42%61.85%60.70%52.70%43.44%33.74%流动比率（%）271.26%175.03%184.20%201.77%219.61%速动比率（%）185.77%90.41%98.62%116.19%134.03%678910100%100%100%100%100%10592.6611052.3111511.8511971.3912431.005944.517083.538222.449361.3510500.33938.08938.08938.08938.08938.082140.132140.1

46、32140.132140.132140.13170.93170.93170.93170.93171.002695.373834.404973.316112.217251.120.000.000.000.000.004396.153779.783163.412547.041930.670.000.000.000.000.00252.00189.00126.0063.000.0010656.5611116.2711575.9812035.6812495.462500.732500.732500.732500.732500.78754.46754.46754.46754.46754.461746.2

47、71746.271746.271746.271746.320.000.000.000.000.000.000.000.000.000.002500.732500.732500.732500.732500.788155.838615.549075.249534.959994.683727.953727.953727.953727.953727.972074.642534.352994.053453.763913.472353.232353.232353.232353.232353.2323.61%22.63%21.72%20.89%20.12%237.71%283.26%328.80%374.3

48、4%419.88%152.13%197.68%243.22%288.76%334.30%财财务务计计划划现现金金流流量量表表序号项目合计1231经营活动净现金流量48344.780.004890.945493.661.1现金流入189199.300.0017199.9421499.92营业收入161708.800.0014700.8018376.00增值税销项税额27490.500.002499.143123.92补贴收入0.000.000.000.00其他流入0.000.000.000.001.2现金流出140854.520.0012309.0016006.26经营成本99404.250.0

49、09348.6511256.95增值税进项税额14066.570.001283.471597.89营业税金及附加1536.300.0071.32183.12增值税12802.510.00594.371526.03所得税13044.890.001011.191442.27其他流出0.000.000.000.002投资活动净现金流量(11007.67)(8513.00)(2086.47)(408.21)2.1现金流入0.000.000.000.002.2现金流出11007.678513.002086.47408.21建设投资8513.008513.000.000.00维持运营投资0.000.000

50、.000.00流动资金2494.670.002086.47408.21其他流出0.000.000.000.003筹资活动净现金流量(30085.98)8513.00(1879.83)(4652.77)3.1现金流入11007.678513.002086.47408.21项目资本金投入3727.952979.55625.94122.46建设投资借款5533.455533.450.000.00流动资金借款1746.270.001460.53285.75债券0.000.000.000.00短期借款0.000.000.000.00其他流入0.000.000.000.003.2现金流出41093.660