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1、專業(yè)好文檔一、 終值與現(xiàn)值計(jì)算(f-終值。p-現(xiàn)值、a-年金。i-計(jì)息復(fù)利率。n-計(jì)息期數(shù))或f=p(f/p,i,n) 或p=f(p/f,i,n)(已知f,i,n求p) 二、 有效利率。(i-有效利率,r-名義利率,m-計(jì)息周期數(shù)) 年有效利率ieff=i/p=(1+r/m)m-1=(1+i)m-1三、 總投資收益率(roi)=ebit-正常年份的年息稅前利潤(rùn)。ti-方案總投資(包括建設(shè)投資、建設(shè)期利息和全部流動(dòng)資金。)四、 投資回收期:pt-靜態(tài)投資回收期。i-方案總投資。a-方案每年凈收益即a=(ci - co)凈現(xiàn)金流量 流入 流出 或pt=t-1+=(6-1+)=5.4(年)t-方案各

2、年累計(jì)凈現(xiàn)金流量首次為正或零的年數(shù)。 -方案(t-1)年累計(jì)凈現(xiàn)金流量的絕對(duì)值(ci-co)t方案t年的凈現(xiàn)金流量。五、 財(cái)務(wù)凈現(xiàn)值(fnpv):(ci-co)t-方案t年的凈現(xiàn)金流量。ic基準(zhǔn)收益率。n-方案計(jì)算期年數(shù)fnpv=-4200-4700+2000+2500(已知i=8%)六、 利息備付率(icr)icr=1 正常一般利息備率應(yīng)大于1,并不宜低于2.七、 盈虧平衡c:總成本;cf:固定成本;cu:可變成本;q:產(chǎn)銷量;b:利潤(rùn);s:銷售收入;p:?jiǎn)挝划a(chǎn)品售價(jià);tu:營(yíng)業(yè)稅及附加總成本c= cf+ cuq 利潤(rùn)b=s-c b=pq- cuq- cf-tuq盈虧平衡點(diǎn)(即b=0時(shí))。

3、bep(q)盈虧平衡點(diǎn)時(shí)產(chǎn)銷量bep(q)=八、 經(jīng)營(yíng)成本=總成本費(fèi)用-折舊費(fèi)-攤銷費(fèi)-利息支出或 經(jīng)營(yíng)成本=外購(gòu)原材料、燃料及動(dòng)力費(fèi)+工資及福利費(fèi)+修理費(fèi)+其他費(fèi)用九、設(shè)備沉沒(méi)成本=設(shè)備賬面價(jià)值一當(dāng)場(chǎng)市場(chǎng)價(jià)值十、設(shè)備經(jīng)濟(jì)壽命(no)設(shè)備的低劣化值。ln-設(shè)備殘值。p-設(shè)備目前實(shí)際價(jià)值。十一、年租金的計(jì)算r年租金;p設(shè)備價(jià)格;n租期(按年計(jì));i與租賃期數(shù)相對(duì)應(yīng)的利率;i利率或折現(xiàn)率r附加率。十二、價(jià)值工程:十三、平均年限法:固定資產(chǎn)年折舊額=工作量法:?jiǎn)挝还ぷ髁空叟f額=十四資金成本率 綜合資金成本(kw)=kjwjkj-第j種個(gè)別資本成本。wj-第j種個(gè)別資金占全部資本的比重十五、進(jìn)口設(shè)備抵

4、岸價(jià)=貨價(jià)+國(guó)外運(yùn)費(fèi)+國(guó)外運(yùn)輸保險(xiǎn)費(fèi)+銀行財(cái)務(wù)費(fèi)+外貿(mào)手續(xù)費(fèi)+關(guān)稅+增值稅到岸價(jià)=離岸價(jià)+國(guó)外運(yùn)費(fèi)+國(guó)外運(yùn)輸保險(xiǎn)費(fèi)貨價(jià)=離岸價(jià)人民幣外匯牌價(jià)十六、基本預(yù)備費(fèi)=(設(shè)備及工器具購(gòu)置費(fèi)建筑安裝工程費(fèi)工程建設(shè)其他費(fèi))基本預(yù)備費(fèi)率十七、漲價(jià)預(yù)備費(fèi)(pc)it-第t年建筑安裝工程費(fèi)、設(shè)備及工器具購(gòu)置費(fèi)之和、n-建設(shè)期;f-建設(shè)期價(jià)格上漲指數(shù)winger tuivasa-sheck, who scored two tries in the kiwis 20-18 semi-final win over england, has been passed fit after a lower-leg injury

5、, while slater has been named at full-back but is still recovering from a knee injury aggravated against usa.both sides boast 100% records heading into the encounter but australia have not conceded a try since josh charnleys effort in their first pool match against england on the opening day.aussie

6、winger jarryd hayne is the competitions top try scorer with nine, closely followed by tuivasa-sheck with eight.but it is recently named rugby league international federation player of the year sonny bill williams who has attracted the most interest in the tournament so far.the kiwi - with a tourname

7、nt high 17 offloads - has the chance of becoming the first player to win the world cup in both rugby league and rugby union after triumphing with the all blacks in 2011.id give every award back in a heartbeat just to get across the line this weekend, said williams.the (lack of) air up there watch mc

8、ayman islands-based webb, the head of fifas anti-racism taskforce, is in london for the football associations 150th anniversary celebrations and will attend citys premier league match at chelsea on sunday.i am going to be at the match tomorrow and i have asked to meet yaya toure, he told bbc sport.f

9、or me its about how he felt and i would like to speak to him first to find out what his experience was.uefa hasopened disciplinary proceedings against cskafor the racist behaviour of their fans duringcitys 2-1 win.michel platini, president of european footballs governing body, has also ordered an im

10、mediate investigation into the referees actions.cska said they were surprised and disappointed by toures complaint. in a statement the russian side added: we found no racist insults from fans of cska. baumgartner the disappointing news: mission aborted.the supersonic descent could happen as early as

11、 sunda.the weather plays an important role in this mission. starting at the ground, conditions have to be very calm - winds less than 2 mph, with no precipitation or humidity and limited cloud cover. the balloon, with capsule attached, will move through the lower level of the atmosphere (the troposp

12、here) where our day-to-day weather lives. it will climb higher than the tip of mount everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. as he crosses the boundary layer (called the tropop

13、ause),e can expect a lot of turbulence.the balloon will slowly drift to the edge of space at 120,000 feet ( then, i would assume, he will slowly step out onto something resembling an olympic diving platform.they blew it in 2008 when they got caught cold in the final and they will not make the same m

14、istake against the kiwis in manchester.five years ago they cruised through to the final and so far history has repeated itself here - the last try they conceded was scored by englands josh charnley in the opening game of the tournament.that could be classed as a weakness, a team under-cooked - but i

15、 have been impressed by the kangaroos focus in their games since then.they have been concentrating on the sort of stuff that wins you tough, even contests - strong defence, especially on their own goal-line, completing sets and a good kick-chase. theyve been great at all the unglamorous stuff that o

16、ften goes unnoticed in the stands but not by your team-mates.it is as though their entire tournament has been preparation for the final.in johnathan thurston, cooper cronk, cameron smith and either billy slater or greg inglis at full-back they have a spine that is unmatched in rugby league. they have played in so many high-pressure games - a priceless asset going into saturday.the kiwis

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