SPI小型工商业分布式光伏发电项目财务测算模型.xls

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1、经经济济参参数数设设定定值值描描述述技技术术参参数数设设定定值值描描述述系统开发成本（/W）11,4003.08系统规模-标定输出(DC)37,000,000.00专项投资补贴（/W）组件型号SPI230-FP12融资占投总投资比例52.00%融资额/系统开发成本标准日照时间1,020当地气象数据综合权益投资5,472系统输变损失率19.50%设计标准融资总额5,928系统年退化率0.45%行业标准融资利率（%）7.22%长期固定利率系统初始年发电量(KWh)30,380,700.00融资周期（年）10 Years平均年发电（KWh）28,795,366.70初始电价0.5300含17%增值税

2、电价年增长率0.00%收费年限25 Years行业标准初始年场地租金（/平米）2.15若支付土地出让金则无经经济济指指标标总总投投资资指指标标值值资资本本金金指指标标值值地租年增长率0.00%投资总额（万元）11,400.00土地租赁面积（平米）400000.00据图补贴总额（万元）土地租期（年）25 Years据租赁合同资本金5,472.00折旧年限(年)15.0融资总额5,928.00资产残值率（除土地）0%预估利息总额2,908.80资产残值处置成本0%IRR-内部收益率10.03%14.47%保险费率0.0500%NPV-净现值（万元）1,169.491,849.25保险年增长2.00

3、00%PP-静态回收期（年）9.459.48电站年运保成本(万元/Mw)166.02或与运营商合约确定，不含租金首年发电成本(￥/kWh)0.3054电站年度运保成本上升3.50%与运营商合约确定平均发电成本(￥/kWh)0.2347输变电线路年维护费6.00利息备付率1.82所得税率25.00%法定税率,3年0税率，3年减半偿债备付率1.412.15项目名称电价元/W运营费元/W/年嘉善项目37MW0.530.060.600.060.530.090.600.093713350000252270000.529195描描述述各年利息算术累加IRR-8%不计融资成本不计融资成本IRR10.03%1

4、2.61%9.05%描描述述11.66%项目利润表（无息）单位:万元序号收入成本项目合计建设期正常运行期1234567891.1不含税发电收入(万元)32,610.141,376.221,370.031,363.861,357.721,351.611,345.531,339.481,333.451,327.452.1运营费用5,205.56166.02138.51141.12143.86146.73174.74177.90181.21184.692.2折旧11,039.12735.94735.94735.94735.94735.94735.94735.94735.94735.942.3摊销0.

5、000.000.000.000.000.000.000.000.000.002.4经营税金总额432.030.000.000.000.000.000.000.0024.8924.823.1主营利润15,933.43474.26495.58486.80477.92468.94434.85425.64391.41382.004.1管理费用500.0020.0020.0020.0020.0020.0020.0020.0020.0020.004.2利息支出0.005.1补贴收入0.006.1利润总额(1-2-3+4)15,933.43454.26475.58466.80457.92448.94414.

6、85405.64371.41362.007.1所得税率0.00%0.00%0.00%12.50%12.50%12.50%25.00%25.00%25.00%7.2所得税按25%3,983.360.000.000.0057.2456.1251.86101.4192.8590.508.1税后利润(5-7)11,950.07454.26475.58466.80400.68392.82362.99304.23278.56271.5010111213141516171819202122231,321.481,315.531,309.611,303.721,297.851,292.011,286.191,

7、280.411,274.651,268.911,263.201,257.511,251.861,246.22188.33197.15201.16205.37209.78214.41224.26229.36234.70240.30251.18257.35263.83270.62735.94735.94735.94735.94735.94735.940.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.0024.7124.6024.4924.3824.2724.1624.0523.

8、9423.8423.7323.6223.5223.4123.30372.49357.83348.02338.03327.86317.501,037.881,027.111,016.111,004.88988.39976.64964.62952.3020.0020.0020.0020.0020.0020.0020.0020.0020.0020.0020.0020.0020.0020.00352.49337.83328.02318.03307.86297.501,017.881,007.11996.11984.88968.39956.64944.62932.3025.00%25.00%25.00%

9、25.00%25.00%25.00%25.00%25.00%25.00%25.00%25.00%25.00%25.00%25.00%88.1284.4682.0079.5176.9674.37254.47251.78249.03246.22242.10239.16236.15233.07264.37253.38246.01238.52230.89223.12763.41755.33747.08738.66726.29717.48708.46699.22正常运行期24251,240.611,235.03277.75285.220.000.000.000.0023.2023.10939.67926

10、.7120.0020.00919.67906.7125.00%25.00%229.92226.68689.75680.03项目投资现金流量表序号现金流入流出项目合计建设期正常运行期12345671.1发电销售收入(含税)38,153.861,610.181,602.931,595.721,588.541,581.391,574.271,567.191.2补贴收入0.000.001.3回收固定资产残值0.001.4回收流动资金0.00现金流入汇总38,153.860.001,610.181,602.931,595.721,588.541,581.391,574.271,567.192.1固定资产

11、投资12,000.006,000.006,000.002.2无形资产投资100.00100.002.3铺底流动资金0.000.002.4运营成本5,705.56186.02158.51161.12163.86166.73194.74197.902.5交纳当期增值税3,927.530.000.000.000.000.000.000.002.6交纳销售税金附加432.030.000.000.000.000.000.000.002.7交纳所得税3,343.980.000.000.0057.2456.1251.86101.41现金流出汇总25,509.11100.006,186.026,158.511

12、61.12221.10222.85246.60299.313.1税后净现金流量12,644.75-100.00-4,575.84-4,555.581,434.601,367.441,358.541,327.671,267.883.2累计净现金流量12,644.75-100.00-4,675.84-9,231.42-7,796.82-6,429.39-5,070.85-3,743.17-2,475.294.1税后内部收益率10.03%0.004.2按%折现率计算的净现值8.00%1,169.494.3静态投资回收期 9.451111111-单位:万元89101112131415161718191

13、,560.141,553.121,546.131,539.171,532.241,525.351,518.481,511.651,504.851,498.081,491.331,484.621,560.141,553.121,546.131,539.171,532.241,525.351,518.481,511.651,504.851,498.081,491.331,484.62201.21204.69208.33217.15221.16225.37229.78234.41244.26249.36254.70260.30226.25225.67224.65223.64222.63221.632

14、20.63219.64218.65217.67216.69215.7124.8924.8224.7124.6024.4924.3824.2724.1624.0523.9423.8423.7392.8590.5088.1284.4682.0079.5176.9674.37254.47251.78249.03246.22545.21545.68545.82549.85550.29550.89551.65552.58741.44742.74744.25745.971,014.931,007.441,000.31989.32981.95974.46966.84959.07763.41755.33747

15、.08738.66-1,460.36-452.92547.391,536.702,518.663,493.124,459.955,419.026,182.436,937.767,684.848,423.5011-0.45-2021222324251,477.941,471.291,464.671,458.081,451.521,444.990.000.001,477.941,471.291,464.671,458.081,451.521,444.99271.18277.35283.83290.62297.75305.22214.74213.78212.82211.86210.90209.962

16、3.6223.5223.4123.3023.2023.10242.10239.16236.15233.07229.92226.68751.65753.81756.21758.86761.77764.95726.29717.48708.46699.22689.75680.039,149.809,867.2810,575.7411,274.9711,964.7212,644.75-投资利润表（有息）单位:万元序号收入成本项目合计建设期正常运行期1234567891.1不含税发电收入(万元)32,610.141,376.221,370.031,363.861,357.721,351.611,345.

17、531,339.481,333.451,327.452.1运营费用5,205.56166.02138.51141.12143.86146.73174.74177.90181.21184.692.2折旧11,039.12735.94735.94735.94735.94735.94735.94735.94735.94735.942.3摊销0.000.000.000.000.000.000.000.000.000.002.4经营税金总额432.030.000.000.000.000.000.000.0024.8924.823.1主营利润15,933.43474.26495.58486.80477.9

18、2468.94434.85425.64391.41382.004.1管理费用500.0020.0020.0020.0020.0020.0020.0020.0020.0020.004.2利息支出2,908.80427.76384.99342.21299.44256.66213.88171.11128.3385.555.1补贴收入0.006.1利润总额(1-2-3+4)13,024.6326.4990.59124.59158.49192.28200.97234.53243.08276.447.1所得税率0.00%0.00%0.00%12.50%12.50%12.50%25.00%25.00%25.

19、00%7.2所得税按25%3,256.160.000.000.0019.8124.0425.1258.6360.7769.118.1税后利润(5-7)9,768.4726.4990.59124.59138.68168.25175.85175.90182.31207.3310111213141516171819202122231,321.481,315.531,309.611,303.721,297.851,292.011,286.191,280.411,274.651,268.911,263.201,257.511,251.861,246.22188.33197.15201.16205.372

20、09.78214.41224.26229.36234.70240.30251.18257.35263.83270.62735.94735.94735.94735.94735.94735.940.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.0024.7124.6024.4924.3824.2724.1624.0523.9423.8423.7323.6223.5223.4123.30372.49357.83348.02338.03327.86317.501,037.881,0

21、27.111,016.111,004.88988.39976.64964.62952.3020.0020.0020.0020.0020.0020.0020.0020.0020.0020.0020.0020.0020.0020.0085.5585.5585.5585.5585.5585.5585.550.000.000.000.000.000.000.00266.94252.28242.46232.47222.31211.95932.331,007.11996.11984.88968.39956.64944.62932.3025.00%25.00%25.00%25.00%25.00%25.00%

22、25.00%25.00%25.00%25.00%25.00%25.00%25.00%25.00%66.7363.0760.6258.1255.5852.99233.08251.78249.03246.22242.10239.16236.15233.07200.20189.21181.85174.36166.73158.96699.25755.33747.08738.66726.29717.48708.46699.22正常运行期24251,240.611,235.03277.75285.220.000.000.000.0023.2023.10939.67926.7120.0020.000.000

23、.00919.67906.7125.00%25.00%229.92226.68689.75680.03项目资本金现金流量表序号现金流入流出项目合计建设期正常运行期12345671.1发电销售收入(含税)38,153.861,610.181,602.931,595.721,588.541,581.391,574.271,567.191.2补贴收入0.000.001.3回收固定资产残值0.001.4回收流动资金0.001.5借款5,928.005,928.00现金流入汇总44,081.865,928.001,610.181,602.931,595.721,588.541,581.391,574.2

24、71,567.192.1固定资产投资12,000.006,000.006,000.002.2无形资产投资100.00100.002.3铺底流动资金0.000.002.4运营成本5,705.56186.02158.51161.12163.86166.73194.74197.902.5交纳当期增值税3,927.530.000.000.000.000.000.000.002.6交纳销售税金附加432.030.000.000.000.000.000.000.002.7支付借款本金4,742.40592.80592.80592.80592.80592.80592.80592.802.8支付借款利息2,9

25、08.80427.76384.99342.21299.44256.66213.88171.112.9交纳所得税3,001.770.000.000.0019.8124.0425.1258.63现金流出汇总32,818.10100.007,206.587,136.301,096.131,075.911,040.221,026.551,020.443.1税后净现金流量11,263.765,828.00-5,596.41-5,533.37499.59512.63541.16547.73546.753.2累计净现金流量11,263.765,828.00231.59-5,301.77-4,802.19-4

26、,289.56-3,748.39-3,200.67-2,653.924.1税后内部收益率14.47%0.004.2按%折现率计算的净现值8.00%1,849.254.3静态自有投资回收期 9.48-1111110.000.000.000.000.000.000.00单位:万元89101112131415161718191,560.141,553.121,546.131,539.171,532.241,525.351,518.481,511.651,504.851,498.081,491.331,484.621,560.141,553.121,546.131,539.171,532.241,52

27、5.351,518.481,511.651,504.851,498.081,491.331,484.62201.21204.69208.33217.15221.16225.37229.78234.41244.26249.36254.70260.30226.25225.67224.65223.64222.63221.63220.63219.64218.65217.67216.69215.7124.8924.8224.7124.6024.4924.3824.2724.1624.0523.9423.8423.73592.800.000.000.000.000.000.000.000.000.000.

28、000.00128.3385.5585.5585.5585.5585.5585.5585.5585.550.000.000.0060.7769.1166.7363.0760.6258.1255.5852.99233.08251.78249.03246.221,234.25609.84609.98614.02614.45615.05615.81616.75805.60742.74744.25745.97325.88943.27936.15925.15917.79910.30902.67894.90699.25755.33747.08738.66-2,328.03-1,384.76-448.614

29、76.541,394.332,304.623,207.294,102.204,801.445,556.776,303.867,042.51111-0.000.000.000.480.000.000.000.000.000.000.000.002021222324251,477.941,471.291,464.671,458.081,451.521,444.990.000.001,477.941,471.291,464.671,458.081,451.521,444.99271.18277.35283.83290.62297.75305.22214.74213.78212.82211.86210

30、.90209.9623.6223.5223.4123.3023.2023.100.000.000.000.000.000.000.000.000.000.000.000.00242.10239.16236.15233.07229.92226.68751.65753.81756.21758.86761.77764.95726.29717.48708.46699.22689.75680.037,768.818,486.299,194.769,893.9810,583.7311,263.76-0.000.000.000.000.000.00资产负债表单位：万元序号年份 建设期正常运行期 项目1234

31、51资产-1,616.19-1,948.54-2,217.85-2,454.20-2,677.51-2,872.291.1流动资产总值0.00-5,596.41-11,129.77-10,630.19-10,117.56-9,576.391.1.1 流动资产0.000.000.000.000.000.001.1.2 累计盈余现金-5,596.41-11,129.77-10,630.19-10,117.56-9,576.391.2固定资产净值-1,616.193,647.878,911.938,175.997,440.056,704.101.4无形及递延资产净值0.000.000.000.000

32、.000.001.5其他0.000.000.000.000.000.002负债4,311.813,952.973,593.073,232.132,870.142,507.122.1流动负债总值-1,616.19-1,382.23-1,149.33-917.47-686.66-456.882.1.1 应付账款0.002.1.2 短期借款0.000.000.000.000.000.002.1.3 应交增值税-1,616.19-1,382.23-1,149.33-917.47-686.66-456.882.2长期借款本金5,928.005,335.204,742.404,149.603,556.80

33、2,964.002.3长期借款利息0.000.000.000.000.003所有者权益5,472.005,498.495,589.085,713.675,852.356,020.603.1资本金5,472.005,472.005,472.005,472.005,472.005,472.003.2资本公积3.3累计盈余26.49117.08241.67380.35548.604资产负债率-266.79%-202.87%-162.01%-131.70%-107.19%-87.29%-11,400.00-11,400.00-11,400.00-11,400.00-11,400.00-11,400.0

34、0678910111213-3,060.50-3,249.69-3,659.75-3,452.42-3,252.21-3,063.00-2,881.16-2,706.80-9,028.67-8,481.92-8,156.03-7,212.76-6,276.61-5,351.46-4,433.67-3,523.380.000.000.000.000.000.000.000.00-9,028.67-8,481.92-8,156.03-7,212.76-6,276.61-5,351.46-4,433.67-3,523.385,968.165,232.224,496.283,760.343,024.4

35、02,288.461,552.52816.580.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.002,143.061,777.971,185.601,185.601,185.601,185.601,185.601,185.60-228.14-0.430.000.000.000.000.000.000.000.000.000.000.000.000.000.00-228.14-0.430.000.000.000.000.000.002,371.201,778.401,185.601,185.601,185.601,185

36、.601,185.601,185.600.000.000.000.000.000.000.000.006,196.446,372.346,554.656,761.986,962.197,151.407,333.247,507.605,472.005,472.005,472.005,472.005,472.005,472.005,472.005,472.00724.44900.341,082.651,289.981,490.191,679.401,861.242,035.60-70.02%-54.71%-32.40%-34.34%-36.46%-38.71%-41.15%-43.80%-11,4

37、00.00-11,400.00-11,400.00-11,400.00-11,400.00-11,400.00-11,400.00-11,400.00正常运行期141516171819202122-2,540.07-2,381.11-1,681.86-926.53-179.45559.211,285.502,002.992,711.45-2,620.71-1,725.80-1,026.56-271.23475.861,214.511,940.812,658.293,366.760.000.000.000.000.000.000.000.000.00-2,620.71-1,725.80-1,02

38、6.56-271.23475.861,214.511,940.812,658.293,366.7680.63-655.31-655.31-655.31-655.31-655.31-655.31-655.31-655.310.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.001,185.601,185.601,185.601,185.601,185.601,185.601,185.601,185.601,185.600.000.000.000.000.000.000.000.000.000.000.000.

39、000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.001,185.601,185.601,185.601,185.601,185.601,185.601,185.601,185.601,185.600.000.000.000.000.000.000.000.000.007,674.337,833.298,532.549,287.8710,034.9510,773.6111,499.9012,217.3912,925.855,472.005,472.005,472.005,472.005,472.005,472.005,472

40、.005,472.005,472.002,202.332,361.293,060.543,815.874,562.955,301.616,027.906,745.397,453.85-46.68%-49.79%-70.49%-127.96%-660.68%212.01%92.23%59.19%43.73%-11,400.00-11,400.00-11,400.00-11,400.00-11,400.00-11,400.00-11,400.00-11,400.00-11,400.002324253,410.674,100.424,780.464,065.984,755.735,435.760.0

41、00.000.004,065.984,755.735,435.76-655.31-655.31-655.310.000.000.000.000.000.001,185.601,185.601,185.600.000.000.000.000.000.000.000.000.001,185.601,185.601,185.600.000.000.0013,625.0714,314.8214,994.865,472.005,472.005,472.008,153.078,842.829,522.8634.76%28.91%24.80%-11,400.00-11,400.00-11,400.00项目资

42、本金现金流量表序号现金流入流出项目合计建设期正常运行期12341经营活动现金净流量25,086.960.001,424.161,444.421,434.601,404.871.1经营活动现金流入38,153.860.001,610.181,602.931,595.721,588.541.1.1发电销售收入32,610.141,376.221,370.031,363.861,357.721.1.2增值税销项税额5,543.72233.96232.90231.86230.811.1.3补贴流入0.000.000.000.000.000.001.1.4其他经营现金流入0.000.000.000.00

43、0.001.2经营活动现金流出13,066.900.00186.02158.51161.12183.671.2.1运营成本5,205.56166.02138.51141.12143.861.2.2缴纳当期增值税3,927.530.000.000.000.001.2.3缴纳营业税金及附加432.030.000.000.000.001.2.4缴纳所得税3,001.770.000.000.0019.811.2.5其他经营现金流出500.0020.0020.0020.0020.002投资活动现金净流量-12,100.00(100.00)(6,000.00)(6,000.00)0.000.002.1投资

44、活动现金流入0.000.000.000.000.002.1.1回收固定资产残值0.000.000.000.000.002.1.2回收铺底流动资金0.000.000.000.000.002.2投资活动现金流出12,100.00100.006,000.006,000.000.000.002.2.1初始固定资产投资12,000.000.006,000.006,000.000.000.002.2.2追加固定资产投资0.000.000.000.000.002.2.3无形资产投资100.00100.000.000.000.000.002.2.4铺底流动资金0.000.000.000.000.000.002

45、.2.5其他投资流出0.000.000.000.000.003筹资活动现金净流量3,748.8011,400.00-1,020.56-977.79-935.01-892.243.1筹资活动现金流入11,400.0011,400.000.000.000.000.003.1.1项目资本金投入5,472.005,472.003.1.2固定资产借款5,928.005,928.000.000.000.000.003.1.3流动资金借款0.000.000.000.000.003.1.4其他流入0.000.000.000.000.003.2筹资活动现金流出7,651.200.001,020.56977.79

46、935.01892.243.2.1偿付短期借款0.003.2.1偿还长期借款本金4,742.400.00592.80592.80592.80592.803.2.2支付长期借款利息2,908.800.00427.76384.99342.21299.443.2.3分配股利0.000.000.000.000.000.003.2.4其他流出0.000.000.000.000.000.004净现金流量16,735.7611,300.00-5,596.41-5,533.37499.59512.635累计净现金流量11,300.005,703.59170.23669.811,182.44单位:万元56789

47、1011121,390.621,354.411,310.661,047.011,028.831,021.701,010.701,003.341,581.391,574.271,567.191,560.141,553.121,546.131,539.171,532.241,351.611,345.531,339.481,333.451,327.451,321.481,315.531,309.61229.77228.74227.71226.69225.67224.65223.64222.630.000.000.000.000.000.000.000.000.000.000.000.000.000.

48、000.000.00190.77219.86256.53513.12524.29524.43528.46528.90146.73174.74177.90181.21184.69188.33197.15201.160.000.000.00226.25225.67224.65223.64222.630.000.000.0024.8924.8224.7124.6024.4924.0425.1258.6360.7769.1166.7363.0760.6220.0020.0020.0020.0020.0020.0020.0020.000.000.000.000.000.000.000.000.000.0

49、00.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00-849.46-806.68-

50、763.91-721.13-85.55-85.55-85.55-85.550.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00849.46806.68763.91721.1385.5585.5585.5585.55592.80592.80592.80592.800.000.000.000.00256.66213.88171.11128.3385.5585.5585.5585.550.000.0