财务计划现金流量表固定资产余值

表1-20      项目财务计划现金流量表                 单位：万元                                                                                        篇三：技术方案现金流量表的编制                                                                                                                                            

    1z101040技术方案现金流量表的编制                                                                                                                                

    投资现金流量表 资本金现金流量表 投资各方现金流量表 财务计划现金流量表 营业收入与补贴收入 投资                                                                

    1z101042                                                                

    技术方案现金流量表构成要素                                                                

    总成本与经营成本                                                                

    建设投资 建设期利息 流动资金                                                                

    1z101041技术方案现金流量表                                                                

    税金                                                                

    营业税、消费税、资源税、土地、城市维护建设税和教育费附加、、关税、所得税                                                                

    图4-1  基本知识结构                                                                                                                                

    一、技术方案现金流量表 1．投资现金流量表                                                                

    投资现金流量表是以技术方案为一系统进行设置的。它将技术方案建设所需的总投资作为计算基础，反映技术方案在整个计算期内现金的流入和流出。通过投资现金流量表可计算技术方案的财务内部收益率、财务净现值、财务净现值率和投资回收期等经济效果评价指标，并可考察技术方案融资前的盈利能力。其中的“所得税”称为“调整所得税”，区别于利润与利润分配表、资本金现金流量表、财务计划现金流量表中的所得税。                                                                

    表4-1 投资现金流量表                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    

    投资财务内部收益率（%）： 投资财务净现值（ic=%）： 投资回收期： 2．资本金现金流量表                                                                

    资本金现金流量表是从技术方案权益投资者整体（即项目法人）角度出发，以技术方案资本金作为计算的基础，把借款本金偿还和利息支付作为现金流出，用以计算资本金内部收益率，反映在一定融资方案下投资者权益投资的获利能力，用以比选融资方案，为投资者投资决策、融资决策提供依据。                                                                

    表4-2 资本金现金流量表                                                                                                                                                                                                

    资本金财务内部收益率（%）：                                                                                                                                

    [2007年真题] 属于项目资本金现金流量表中现金流出构成的是（  ）。 a.建设投资                                                                                                                                    

    b.借款本金偿还   c.流动资金   d.调整所得税 答案：b                                                                                                                                

    3．投资各方现金流量表                                                                

    投资各方现金流量表是分别从技术方案各个投资者的角度出发，以投资者的出资额作为计算的基础，用以计算投资各方财务内部收益率。                                                                

    一般情况下，技术方案投资各方按股本比例分配利润和分担亏损及风险，因此投资各方的利益一般是均等的，没有必要计算投资各方的财务内部收益率。                                                                

    当技术方案投资各方有股权之外的不对等的利益分配时（契约式的合作企业常常会有这种情况），投资各方的收益率会有差异，此时需计算投资各方的财务内部收益率，有助于促成技术方案投资各方在合作谈判中达成平等互利的协议。                                                                

    表中主要项目包括：实分利润、资产处置收益分配、租赁费收入、实缴资本、租赁资产支出等                                                                

    4．财务计划现金流量表                                                                

    财务计划现金流量表反映技术方案计算期各年的投资、融资及经营活动的现金流入和流出，用于计算累计盈余资金，分析技术方案的财务生存能力。                                                                

    表中主要项目包括：经营活动净现金流量、投资活动净现金流量、筹资活动净现金流量、累计盈余资金。                                                                

    [2010年真题] 项目财务计划现金流量表主要用于分析项目的(    )。 a.偿债能力     b.财务生存能力     c.财务盈利能力     d.不确定性 答案：b篇四：财务的几个现金流量表中数据的计算                                                                                                                                                                                                                                                                                                                                                                        篇五：财务计划(需要修改和补充现金流量表)                                                                            

    财务计划                                                                

    （一）资金需求说明                                                                

    在新的年度开始之前，我们公司对第一季度的资金需求做了详细的规划，大体分为三大部分（表.1－表.3）：                                                                

    表.1                   投资预算表                                                                                                                                                                                                                                                                                                                                

    表.2                    薪资预算表                                                                                                                                                                                                

    表.3                    经营成本预算表                                                                                                                                                                                                                                                                    

    （二）资金投入计划                                                                

    由于我们企业在年初制定的计划为集中力量生产，因此我们在投资设备上花费了200，000.00元；招聘工人4人，业务人员2人，总共花费219，200.00                                                                                                                                                                                                

    元。我们企业股东投资，每人150，000.00元，总计600，000.00元注册资本。                                                                

    另外，我们企业决定在第一季度生产两种产品，一种为实惠型产品惠普，针对的是实惠型消费者，另一种为品质型产品惠雅（山寨），针对的是品质型消费者，但是由于高档的材料需要研发周期，所以我们先采用实惠型的配置打开市场，与此同时我们还从地基品质型产品做起，并且，我们在第一季度花费30，000.00元开发了一种使用高档材料的品质型产品惠高。                                                                

    对于市场，我们决定在第一季度就同时开发2个市场，尤其着重开发了广州市场。然后在第二、第三季度接连完成开辟，在市场开发上，我们企业计划总共投入60，000，00元。                                                                

    基于我们的预测，向我们公司投资是一项很好的商业投资。为了加快进展，我们需要在2012年1月前需要333，700.00资金。