财会 翻译，中翻英，工具勿入，要求今天晚上完成，如果满意追加100分

Question

财务评价结果
对项目的财务分析，要计算财务内部收益率、财务净现值和投资回收期等指标，以衡量投资的可靠性和有效性 。
1.财务内部收益率（FIRR）
财务内部收益率(FIRR)是指项目在整个计算期内各年净现金流量现值累计等于零时的折现率。财务内部收益率的经济含义是，项目在这样的折现率下，到项目寿命的终了时，所有投资可以被完全收回。它反映项目所占用资金的盈利率，是考察项目盈利能力的主要动态评价指标 。
公式：
式中：CI —— 现金流入量
CO —— 现金流出量
(CI-CO)t——项目在第t年的净现金流量
t=0 —— 项目起始时间点
n¬—— 计算期，即项目的开发经营周期，本项目计算期为5年
财务内部收益率通过试差法求得，试差法公式为：
FIRR=i1+│NPV1│(i2-i1）/( │NPV1│+│NPV2│）
式中：i1——当净现值为接近于零的正值时的折现率
i2——当净现值为接近于零的负值时的折现率
NPV1——采用低折现率时净现值的正值
NPV2——采用高折现率时净现值的负值
通过对项目全部投资现金流量进行分析和计算，项目税前内部收益率为203.10%，税后内部收益率为150.55%，该指标很高，项目可行。
2.投资回收期
投资回收期是指项目以净收益抵偿全部投资所需的时间，是反映项目投资回收能力的重要指标。投资回收期自投资起始点算起，累计净现金流量等于零或出现正值的年份即为投资回收终止年份，其计算公式为：
式中：n为投资回收期。
投资回收期以年表示，其具体计算公式为：
投资回收期=（累计净现金流量开始出现正值的年数-1）+（上年累计净现金流量的绝对值/当年净现金流量）
项目所得税前投资回收期=2.26年(含建设期)
项目所得税后投资回收期=2.56年(含建设期)
3.财务净现值
财务净现值（FNPV）按事先规定的基准贴现率将项目计算期内各年净现金流量折现到建设期的现值之和。它是考察项目在计算期内盈利能力动态评价指标，净现值大于或等于零的项目是可以考虑接受的。
本项目选取的折现率为12％，由此计算：
项目全部投资的税前财务净现值为153589万元，税后财务净现值为97104万元。
财务净现值数额较大，表明项目收益性良好。
4.投资利润率和投资利税率
投资利润率和投资利税率是反映财务盈利能力的两个静态指标，它是计算期内平均利润总额或利税总额与总投资之比。经计算本项目的投资利润率为137.84%，投资利税率为150.95%。由此可见，本项目投资财务效果极佳。

一、盈亏平衡分析
盈亏平衡分析又称保本点分析，它是根据投资项目营业中的营业量、成本和利润三者间的关系，测算出项目的盈亏平衡点，并据此分析项目适应市场变化能力和承担风险能力的一种不确定性分析方法。
盈亏平衡点是指项目在正常营业条件下，项目营业成本等于项目营业收入的点，它通常以营业量指标表示，有时也可以用营业收入、营业能力利用率、单位产品售价等指标表示。一般来说，盈亏平衡点越低，项目盈利机会就越多，承担风险的能力就越强；盈亏平衡点越高，项目盈利机会就越少，承担风险的能力就越弱。
计算公式：盈亏平衡点=固定成本/（营业收入-可变成本-营业税金及附加）
本项目盈亏平衡点（第五年）为：12.3%，销售收入达31233万元，即可保本。实际销售中不可能大幅、长期下降，说明本项目抵抗不利因素能力很强。资产保值能力较好，投资保障程度较高。
重申：由于这个翻译文档比较正式，工具勿入，现在已有的两个回答是google翻出来的。

Answer 1

Financial evaluation results
The financial analysis of the project, to calculate the financial internal rate of return, net present value of financial and investment recovery period, and other indicators to measure the reliability and effectiveness of investment.
1. Financial internal rate of return (FIRR)
Financial internal rate of return (FIRR) is the number of items in each year during the entire calculation of net present value of total cash flow is equal to zero when the discount rate. Financial internal rate of return of the economic implications that such a project in the discount rate, the life of the project at the end, all investment can be fully recovered. It reflects the project occupied by the profitability of the funds, the project was to study the profitability of the main dynamic evaluation index.
Formula:
Where: CI - Cash inflows
CO - cash outflows
(CI-CO) t - t, the first item in the net cash flow
t = 0 - project initiation point in time
n ¬ - period, the project development and management cycle, the project period of five years
Financial internal rate of return obtained through the trial of poor, poor test of the following formula:
FIRR = i1 + │ NPV1 │ (i2-i1) / (│ NPV1 │ + │ NPV2 │)
Type in: i1 - when the net present value of close to zero when the discount rate
i2 - when the net present value for the negative close to zero when the discount rate
NPV1 - use low discount rate, the net present value when
NPV2 - a high discount rate when the negative net present value
All of the project investment through cash flow analysis and calculations, the project pre-tax internal rate of return to 203.10 percent, after-tax internal rate of return to 150.55 percent, the index high, the project feasible.
2. Payback period
Payback period is the number of items to net income of satisfaction all the time required for investment, the investment recovery is an important indicator of capacity. Since the investment payback period starting point for the date, cumulative net cash flow is equal to zero or a year when the investment recovery is the year of termination, calculated as follows:
Where: n for the investment recovery period.
Payback period in years that their specific calculated as follows:
Payback period = (cumulative net cash flow began to emerge when the number of years -1) + (accumulated net cash flow last year the absolute value / cash flow was net)
Items before income tax payback period = 2.26 years (including construction period)
Project income tax after the payback period = 2.56 (including the construction period)
3. NPV of Finance
Financial net present value (FNPV) provided in advance by the benchmark discount rate will be calculated during the project, net cash flows discounted to present value of the construction period and the. It was to study the project in the calculation of profitability during dynamic evaluation index, the net present value greater than or equal to zero the project can be considered acceptable.
The project selected for the 12 percent discount rate, calculated:
All investment projects pre-tax net present value for financial 1.53589 billion yuan, after-tax net present value of 971.04 million yuan Finance.
Financial larger amount of net present value, that the project proceeds of the good.
4. Investment rate of profit tax and investment benefits
Investment profit margins and investment rates reflect the financial profitability of the two static targets, it is calculated the average total profits during the period or the total profits and taxes with a total investment ratio. The calculation of the project investment margin of 137.84%, investment profit tax rate of 150.95 percent. Clearly, this investment excellent financial results.

First, profit and loss of balance
Bao also called break-even analysis of this point, it is based on investment projects in the business of business volume, costs and profits of the relationship between the three, to calculate the profit and loss balance of the project, and, accordingly analysis of the project and the ability to adapt to changes in the market ability to take risks As a Uncertainty analysis.
Break-even point is the number of items in the normal operating conditions, the project cost equivalent to operating revenues of the project, it is usually a business volume of indicators that sometimes can also use operating income, operating capacity utilization, unit prices and other indicators of that. Generally, the lower the break-even point, the better the chance profitable projects, the ability to take risks will be stronger the higher the profit and loss balance, the fewer opportunities for profitable projects, the ability to take risks will be weak.
The formula is: break-even point = fixed costs / (operating income - variable costs - sales tax and surcharges)
The project break-even point (fifth year): 12.3%, sales revenue amounted to 312.33 million yuan, to capital preservation. Actual sales can not be a substantial, long-term decline, on this project a strong ability to resist negative factors. Ability to better preserve and increase the assets, a higher degree of investment protection.

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Answer 2

Financial evaluation results
The financial analysis of the project, to calculate the financial internal rate of return, net present value of financial and investment recovery period, and other indicators to measure the reliability and effectiveness of investment.
1. Financial internal rate of return (FIRR)
Financial internal rate of return (FIRR) is the number of items in each year during the entire calculation of net present value of total cash flow is equal to zero when the discount rate. Financial internal rate of return of the economic implications that such a project in the discount rate, the life of the project at the end, all investment can be fully recovered. It reflects the project occupied by the profitability of the funds, the project was to study the profitability of the main dynamic evaluation index.
Formula:
Where: CI - Cash inflows
CO - cash outflows
(CI-CO) t - t, the first item in the net cash flow
t = 0 - project initiation point in time
n ¬ - period, the project development and management cycle, the project period of five years
Financial internal rate of return obtained through the trial of poor, poor test of the following formula:
FIRR = i1 + │ NPV1 │ (i2-i1) / (│ NPV1 │ + │ NPV2 │)
Type in: i1 - when the net present value of close to zero when the discount rate
i2 - when the net present value for the negative close to zero when the discount rate
NPV1 - use low discount rate, the net present value when
NPV2 - a high discount rate when the negative net present value
All of the project investment through cash flow analysis and calculations, the project pre-tax internal rate of return to 203.10 percent, after-tax internal rate of return to 150.55 percent, the index high, the project feasible.
2. Payback period
Payback period is the number of items to net income of satisfaction all the time required for investment, the investment recovery is an important indicator of capacity. Since the investment payback period starting point for the date, cumulative net cash flow is equal to zero or a year when the investment recovery is the year of termination, calculated as follows:
Where: n for the investment recovery period.
Payback period in years that their specific calculated as follows:
Payback period = (cumulative net cash flow began to emerge when the number of years -1) + (accumulated net cash flow last year the absolute value / cash flow was net)
Items before income tax payback period = 2.26 years (including construction period)
Project income tax after the payback period = 2.56 (including the construction period)
3. NPV of Finance
Financial net present value (FNPV) provided in advance by the benchmark discount rate will be calculated during the project, net cash flows discounted to present value of the construction period and the. It was to study the project in the calculation of profitability during dynamic evaluation index, the net present value greater than or equal to zero the project can be considered acceptable.
The project selected for the 12 percent discount rate, calculated:
All investment projects pre-tax net present value for financial 1.53589 billion yuan, after-tax net present value of 971.04 million yuan Finance.
Financial larger amount of net present value, that the project proceeds of the good.
4. Investment rate of profit tax and investment benefits
Investment profit margins and investment rates reflect the financial profitability of the two static targets, it is calculated the average total profits during the period or the total profits and taxes with a total investment ratio. The calculation of the project investment margin of 137.84%, investment profit tax rate of 150.95 percent. Clearly, this investment excellent financial results.

First, profit and loss of balance
Bao also called break-even analysis of this point, it is based on investment projects in the business of business volume, costs and profits of the relationship between the three, to calculate the profit and loss balance of the project, and, accordingly analysis of the project and the ability to adapt to changes in the market ability to take risks As a Uncertainty analysis.
Break-even point is the number of items in the normal operating conditions, the project cost equivalent to operating revenues of the project, it is usually a business volume of indicators that sometimes can also use operating income, operating capacity utilization, unit prices and other indicators of that. Generally, the lower the break-even point, the better the chance profitable projects, the ability to take risks will be stronger the higher the profit and loss balance, the fewer opportunities for profitable projects, the ability to take risks will be weak.
The formula is: break-even point = fixed costs / (operating income - variable costs - sales tax and surcharges)
The project break-even point (fifth year): 12.3%, sales revenue amounted to 312.33 million yuan, to capital preservation. Actual sales can not be a substantial, long-term decline, on this project a strong ability to resist negative factors. Ability to better preserve and increase the assets, a higher degree of investment protection.

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