问题 问答题

某地拟新建一个制药项目。根据预可行性研究提供的工艺设备清单和询价资料,估算该项目主厂房设备投资4200万元,主厂房的建筑工程费占设备投资的18%,安装工程费占设备投资的12%,其他工程费用按设备(含安装)和厂房投资系数法进行估算,有关系数见表2。上述各项费用均形成企业固定资产。

表2 其他工程费用系数表

辅助工程公用工程服务性工程环境保护工程总图运输工程工程建设其他费
9%12%0.7%2.8%1.5%32%
预计建设期物价平均上涨率3%,基本预备费率为10%。建设期2年,建设投资第1年投入60%,第2年投入40%。 本项目的资金来源为自有资金和贷款,贷款本金为6000万元,年利率为6%。每年贷款比例与建设资金投入比例相同,且在各年年中均衡发放。与银行约定,从生产期的第1年开始,按5年等额还本付息方式还款。固定资产折旧年限为8年,按平均年限法计算折旧,预计净残值率为5%,在生产期末回收固定资产余值。 项目生产期为8年,流动资金总额为500万元,全部源于自有资金。生产期第1年年初投入流动资金总额的30%,其余70%于该年年末投入。流动资金在计算期末全部回收。预计生产期各年的经营成本均为2000万元(不含增值税进项税额),销售收入(不含增值税销项税额)在生产期第1年为4000万元,第2年至第8年均为5500万元。营业税金及附加占销售收入的比例为5%,所得税率为33%,行业基准收益率ic=15%。复利系数见表3。

表3 复利系数表

i

n

(F/P,i,n)(P/F,i,n)(P/A,i,n)(A/P,i,n)

15%

11.15000.86960.86961.1500
21.32250.75611.62570.6151
31.52090.65752.28320.4380
41.74900.57182.85500.3503
52.01140.49723.35220.2983
62.31310.43233.78450.2642
72.66000.37594.16040.2404
83.05900.32694.48730.2229
93.51890.28434.77160.2096
104.04560.24725.01880.1993
[问题]

估算该项目的建设投资。

答案

参考答案:先采用比例估算法估算主厂房的建筑工程费和安装工程费,再用设备及厂房系数法估算其他工程费用。
(1)主厂房的建筑工程费=4200万元×18%=756万元
主厂房的安装工程费=4200万元×12%=504万元
主厂房的工程费用=(4200+756+504)万元=5460万元
(2)其他工程的工程费用=5460万元×(9%+12%+0.7%+2.8%+1.5%)=1419.6万元
(3)工程费用=(5460+1419.6)万元=6879.6万元
(4)工程建设其他费用=5460万元×32%=1747.2万元
(5)基本预备费=(6879.6+1747.2)万元×10%=862.68万元
[*]
该项目建设期2年,第一年投入60%,第二年投入40%:
第1年的涨价预备费=6879.6万元×60%×[(1+3%)-1]=123.83万元
第2年的涨价预备费=6879.6万元×40%×[(1+3%)2-1]=167.59万元
涨价预备费=(123.83+167.59)万元=291.42万元
(6)建设投资=(6879.6+1747.2+862.68+291.42)万元=9780.9万元

阅读理解

Many of us assume that with such a last name, Peter Buffett, 52, must enjoy a life of endless privilege. But the son of billionaire investor (投资人) Warren Buffett definitely doesn’t think so.

“People who are born with a silver spoon in their mouth can fall victim (受害者) to what my father has called a silver dagger (匕首) in your back,” Buffett told Reuters in an interview. “It leads to a sense of entitlement (特权) and a lack of personal achievement.”

Entitlement, he believes, is the worst thing ever. “Anybody who acts like they deserve (应得) something ‘just because’ is a disaster,” he said.

In his new book, Life Is What You Make It: Finding Your Own Path to Fulfillment, Buffett says that the only real inheritance (遗产) handed down from his parents was a philosophy (价值观): Forge your own path in life. It is a belief that has allowed him to follow his own passions, establish his own identity, and reap (收获) his own successes.

Did his father ever want him to go into finance? “It was encouraged for a moment when I was open to the idea,” he told Reuters. But as he grew older, it became clear the financial world “was not speaking to my heart.”

His father accepted his choice to become a musician. He began his musical career by writing music for TV commercials (广告). He then released his own albums.

“I am my own person and I know what I have accomplished in my life,” he told Reuters. “This isn’t about wealth or fame or money or any of that stuff, it is actually about values and what you enjoy and finding something you love doing.”

Along with the book, Buffett has begun a “Concert & Conversation” tour in which he plays the piano, talks about his life and warns against consumerist (消费主义) culture and damaging the environment.

“Economic prosperity (繁荣) may come and go; that’s just how it is,” he writes in the book. “But values are the steady currency (硬通货) that earn us the all-important rewards.”

小题1: What does “It” in the second paragraph refer to?

A.A life of a top investor.

B.A silver spoon in the mouth.

C.Being born to a wealthy family.

D.The victim of a silver dagger in the back.小题2: What does the article tell us?

A.Peter Buffett is a born musician.

B.Peter Buffett enjoys a hugely privileged life.

C.A wealthy family can benefit a child but also spoil him or her.

D.Peter Buffett was forced by his parents to take over their business.小题3:The article claims that Peter Buffett owes his achievements largely to ______.

A.his passion for music

B.the good education he received

C.his great determination

D.the values he learned from his parents小题4: Which of the following statements would Peter Buffett probably agree to?

A.Wealth is there to enjoy to the fullest.

B.A person’s value lies within.

C.Many people are fooled by economic prosperity.

D.Young people should choose their own philosophy, whatever their parents believe in.

填空题