财务管理实验及EXCEL应用指导课后习题解答(清华大学版).pdfVIP

可维持股利-模版

销售增长率10%

流动资产/销售15%

流动负债/销售8%

固定资产净值77%

销售成本/销售50%

折旧率10%

负债利息费用10%

现金和流动证8%

税率25%

年0123456

损益表

销售收入1000.001100.001210.001331.001464.101610.511771.56

销售成本500.00550.00605.00665.50732.05805.26885.78

负债的利息费32.0032.0032.0032.0032.0032.0032.00

现金和流动证6.406.406.406.406.406.406.40

折旧费用300.00127.44151.02178.15209.33245.11286.13

税金43.6099.24107.10115.44124.28133.64143.51

税前利润174.40396.96428.38461.75497.12534.54574.05

税后利润130.80297.72321.29346.31372.84400.91430.54

股利90.00213.72228.89244.67261.04277.92295.26

未分配利润40.8084.0092.40101.64111.80122.98135.28

资产负债表

现金和流动证80.0080.0080.0080.0080.0080.0080.00

流动资产150.00165.00181.50199.65219.62241.58265.73

固定资产1274.44

原值1070.001274.441510.161781.482093.292451.152861.28

累计折旧300.00427.44578.46756.61965.941211.051497.18

固定资产净值770.00847.00931.701024.871127.361240.091364.10

总资产1000.001092.001193.201304.521426.971561.671709.84

流动负债80.0088.0096.80106.48117.13128.84141.72

长期负债320.00320.00320.00320.00320.00320.00320.00

股本金450.00450.00450.00450.00450.00450.00450.00

累计未分配利150.00234.00326.40428.04539.84662.83798.11

负债和股东权1000.001092.001193.201304.521426.971561.671709.84

企业价值评估模型

年012345