关于工业企业定额流动资金周转天数的计算,在相当一部分工业会计教材和会计制度中,一般应用下列公式:在上述公式中,“产品销售收入”这一因素的出现,意味着在计算定额流动资金周转天数时,是把产品销售收入作为流动资金总周转额来看待的。这种处理方法,我认为不符合资金循环周转的涵义,其结果是导致这一经济指标的失真而不符实际。因此有必要对这—公式进行部分改进,改进后公式为: Regarding the calculation of the fixed-amount working capital turnover days of industrial enterprises, the following formula is generally used in a considerable part of industrial accounting textbooks and accounting systems: In the above formula, the occurrence of the “product sales revenue” factor means that the fixed-count liquidity is calculated. For turnover days, the product sales revenue is viewed as the total turnover of liquidity. This treatment method, I think, does not meet the meaning of the circulation of funds, and the result is that distortion of this economic indicator is not realistic. Therefore, it is necessary to make some improvements to this formula. The improved formula is: