我们在推行竣工利润结算和会计报表改革之后,有一个意外的收获——比较真实地反映出企业生产占用了大量资金。江西省直属企业会计报表反映,一至六月份完成生产任务11730万元而生产占用流动资金35254万元,为生产任务的300％,其资金利润率仅0.85％。如果要以收到了工程款的才能作竣工利润,其利率则更低。又如要按全部资金占用来计 After we implemented the reform of as-built profit settlement and accounting statements, we had an unexpected gain—which more accurately reflected the fact that the production of enterprises used a lot of funds. The accounting reports of enterprises directly subordinate to Jiangxi Province reflected that from January to June, the production task was completed at 11.73 million yuan while the production occupied the current capital of 35.254 million yuan, which was 300% of the production task, and its fund profit margin was only 0.85%. If you want to make profits as soon as you have received the construction fee, your interest rate will be lower. If you want to calculate the total capital