,,,,,,,,,,,,,

,甲投資項目敏感性分析模型,,,,,,,,,,,

,,,,,,,,,,,,,

,數據輸入,,,,,,,,,,,

,固定資產投資額（萬元）,"5,000",,,,,,,,,,

,其中：第0年投資額（萬元）,"3,750",,,,,,,,,,

,第1年投資額（萬元）,"1,250",,,,,,,,,,

,項目建設期（年）,1,,,,,,,,,,

,項目經營期（年）,9,,,,,,,,,,

,經營期年銷售收入（萬元）,"3,000",,,,,,,,,,

,經營期年固定費用（萬元）,"1,200",,,,,,,,,,

,經營期初鋪底流動資金（萬元）,100,,,,,,,,,,

,固定資產折舊年限（年）,10,,,,,,,,,,

,第10年末固定資產回收（萬元）,500,,,,,,,,,,

,所得稅稅率,25%,,,,,,,,,,

,折現率,15%,,,,,,,,,,

,方案輸出,,,,,,,,,,,

,項目,建設期,,經營期,,,,,,,,

,,0,1,2,3,4,5,6,7,8,9,10

,1.現金流入,-,-,"3,000","3,000","3,000","3,000","3,000","3,000","3,000","3,000","3,600"

,1.1銷售收入,,,"3,000","3,000","3,000","3,000","3,000","3,000","3,000","3,000","3,000"

,1.2回收鋪底流動資金,,,,,,,,,,,100

,1.3期末固定資產處置收益,,,,,,,,,,,500

,2.現金流出,"3,750","1,350","1,525","1,525","1,525","1,525","1,525","1,525","1,525","1,525","1,525"

,2.1固定資產投資,"3,750","1,250",,,,,,,,,

,2.2付現的固定費用,,,"1,200","1,200","1,200","1,200","1,200","1,200","1,200","1,200","1,200"

,2.3所得稅,,,325,325,325,325,325,325,325,325,325

,2.4輔底流動資金,,100,,,,,,,,,

,3.凈現金流量,"-3,750","-1,350","1,475","1,475","1,475","1,475","1,475","1,475","1,475","1,475","2,075"

,4.累計凈現金流量,"-3,750","-5,100","-3,625","-2,150",-675,800,"2,275","3,750","5,225","6,700","8,775"

,5.折現系數,1.0000,0.8696,0.7561,0.6575,0.5718,0.4972,0.4323,0.3759,0.3269,0.2843,0.2472

,6.折現凈現金流量,"-3,750","-1,174","1,115",970,843,733,638,555,482,419,513

,7.累計折現凈現金流量,"-3,750","-4,924","-3,809","-2,839","-1,995","-1,262",-624,-70,412,832,"1,344"

,,,,,,,,,,,,,

,凈現值-NPV（萬元）,"1,344.47",,,,,,,,,,

,內含報酬率-IRR,20.92%,,,,,,,,,,

,靜態投資回收期（年）,4.46,,,,,,,,,,

,動態投資回收期（年）,7.14,,,,,,,,,,

,,,,,,,,,,,,,

,敏感系數,,,,,,,,,,,

,變動幅度,投資額,凈現值,年銷售收入,凈現值,年固定費用,凈現值,,,,,

,,,"1,344.47",,"1,344.47",,"1,344.47",,,,,

,20%,"6,000.00",480.81,"3,600.00","3,211.61","1,440.00",597.62,,,,,

,10%,"5,500.00",912.64,"3,300.00","2,278.04","1,320.00",971.04,,,,,

,0,"5,000.00","1,344.47","3,000.00","1,344.47","1,200.00","1,344.47",,,,,

,-10%,"4,500.00","1,776.30","2,700.00",410.90,"1,080.00","1,717.90",,,,,

,-20%,"4,000.00","2,208.13","2,400.00",-522.67,960.00,"2,091.33",,,,,

,敏感系數,-3.21,,6.94,,-2.7