财务内部收益率的计算

项目财务现金流量表单位：万元经济效益计算分析期（年　生产负荷（%）一、现金流入（一）产品销售收入（二）回收固定资产余值（三）回收流动资金二、现金流出（一）固定资产投资（二）流动资金（三）经营成本（四）销售税金及附加（五）所得税三、全部投资净现金流量六、累计增量净现金流量　内部收益率计算表投资额项目　净现金流折现系数=0.10净现值（万元）累计净现值（万元）折现系数净现值（万元）累计净现值（万元）内部收益率=1-5261.652-2348.013845.7142645.71经济效益计算分析期（年52645.7162645.7100-5261.650　5261.655261.6542008333.771580.88539.36-2348.01-7070.3　180011905.382258.4770.51845.71-5454.08　11905.382258.4770.512645.71-2037.86　11905.382258.4770.512645.711378.36　11905.382258.4770.512645.714794.58　14654.0116734.2914934.2914934.2914934.2920130002014701230612306201510017580175802016100175801758020171001758017580201810017580175800.909090910.826446280.75131480.683013460.620921320.56447393-4783.3182-1940.50410.90909091-6722.0868635.394441807.055531642.777751493.43432-6085.941-4278.2025-2634.8038-1140.805828.050.823984520.678950490.55944470.460973770.379835250.31297837-4335.5182-1594.1825473.1279751219.602921004.933930.82398452-5928.1978-5454.5104-4234.4465-3229.1327-2400.76970.21361503　　　　　税后

1.财务净现值FNPV（i=10%）=4522.63万元2.财务内部收益率FIRR=21.36%

3.投资回收期（从建设期算起）Pt=5-1+2037.86/2645.71=4.77年

期（年）201920202021202220231001001001001001758017580175801758017580175801758017580175801758014934.2914934.2914934.2914934.2914934.2911905.3811905.3811905.3811905.3811905.382258.42258.42258.42258.42258.4770.51770.51770.51770.51770.512645.712645.712645.712645.712645.718210.811627.0215043.2418459.4621875.68　　　　　期（年）78910112645.712645.712645.712645.712645.710.513158120.466507380.424097620.385543290.35049391357.667561234.243241122.039311020.03574927.305215217.3757141452.085462574.548873594.970154522.625860.257889330.212496820.175094090.144274820.11888022682.300383562.204955463.248181381.709331314.522581-1718.2114-1155.794-692.37072-310.517124.12434431　　　　　-7070.3-2348.01-5454.08-6723.82