專業(yè)好文檔一、 終值與現(xiàn)值計算（F-終值。P-現(xiàn)值、A-年金。i-計息復利率。n-計息期數(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。TI-方案總投資（包括建設(shè)投資、建設(shè)期利息和全部流動資金。）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-方案各年累計凈現(xiàn)金流量首次為正或零的年數(shù)。 -方案（T-1）年累計凈現(xiàn)金流量的絕對值（CI-CO）T方案T年的凈現(xiàn)金流量。五、 財務(wù)凈現(xiàn)值（FNPV）：（CI-CO）t-方案t年的凈現(xiàn)金流量。ic基準收益率。n-方案計算期年數(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；S：銷售收入；p：單位產(chǎn)品售價；Tu：營業(yè)稅及附加總成本C= CF+ CuQ 利潤B=S-C B=PQ- CuQ- CF-TuQ盈虧平衡點（即B=0時）。 BEP(Q)盈虧平衡點時產(chǎn)銷量BEP(Q)=八、 經(jīng)營成本=總成本費用-折舊費-攤銷費-利息支出或 經(jīng)營成本=外購原材料、燃料及動力費+工資及福利費+修理費+其他費用九、設(shè)備沉沒成本=設(shè)備賬面價值一當場市場價值十、設(shè)備經(jīng)濟壽命（No）設(shè)備的低劣化值。LN-設(shè)備殘值。P-設(shè)備目前實際價值。十一、年租金的計算R年租金；P設(shè)備價格；N租期（按年計）；i與租賃期數(shù)相對應(yīng)的利率；i利率或折現(xiàn)率r附加率。十二、價值工程：十三、平均年限法：固定資產(chǎn)年折舊額=工作量法：單位工作量折舊額=十四資金成本率 綜合資金成本（KW）=KjWjKj-第j種個別資本成本。Wj-第j種個別資金占全部資本的比重十五、進口設(shè)備抵岸價=貨價+國外運費+國外運輸保險費+銀行財務(wù)費+外貿(mào)手續(xù)費+關(guān)稅+增值稅到岸價=離岸價+國外運費+國外運輸保險費貨價=離岸價人民幣外匯牌價十六、基本預(yù)備費=（設(shè)備及工器具購置費建筑安裝工程費工程建設(shè)其他費）基本預(yù)備費率十七、漲價預(yù)備費（PC）It-第t年建筑安裝工程費、設(shè)備及工器具購置費之和、n-建設(shè)期；f-建設(shè)期價格上漲指數(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, 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 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 tournament 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 mCayman 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."For 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 immediate 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 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 troposphere) 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 tropopause),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 mistake 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 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 often 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 are a lot less experienced but winning a dramatic match like their semi-final against England will do wonders for their confidence.They defeated Australia in the Four Nations final in 2010 and the last World Cup, and know they can rise to the big occasion.