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一、现金流量分析所谓现金流量分析是指通过关于项目(方案)中的资金时序分布量的分析,反映项目经济活动效果的数量方法。图2为工程建设项目的现金流量的典型图例。该图横轴表示时间,对项目而言纵轴的正方向表示项目的现金流出(产出、收入),负方向表示现金流入(投入、支出)。现金流量用不同成比例的线段表示。该图表示建设期为3年,投资分别为1,000万元,1,500万元,生产期为10年,初期为2年,后8年为稳产期,年净现金流(包括折旧)为400万元,寿命终结时折余回收价值为250万元。
First, cash flow analysis The so-called cash flow analysis refers to the number of methods used to reflect the amount of time distribution of funds in the project (plan), reflecting the effectiveness of the project economic activities. Figure 2 shows a typical example of the cash flow of an engineering construction project. The horizontal axis of the graph indicates time. For the project, the positive direction of the vertical axis indicates the cash outflow (output, income) of the project, and the negative direction indicates cash inflow (input, expenditure). Cash flow is expressed in different proportioned segments. The figure shows that the construction period is 3 years, the investment is 10 million yuan, 15 million yuan respectively, the production period is 10 years, the initial period is 2 years, the last 8 years is the stable production period, and the annual net cash flow (including depreciation) is 4 million yuan At the end of its life, the value of the recovered value is 2.5 million yuan.