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怎样计算资金周转一次所经历的时间呢?马克思认为资金周转所经历的时间,是由它的生产时间和它的流通时间的总和所决定.例如:为生产某产品预付资金500元,该商品经过售卖,30天后转化为货币600元.按实物形态来讲,周转一次是30天,即30天周转一次.按现行制度规定计算,周转一次的天数=500×30÷600=25天,30天内周转的次数是1.2次(600÷500)商品在流通阶段还要消耗掉一部分资金(流通费用),这些流通费用仍然是在资金周转总过程中的垫付资金.因此,商业企业的预付资金等于资金平均余额加商品流通费.
How does one calculate the time it takes for a cash flow to turn? Marx thinks that the time it takes for a cash flow to flow is determined by the sum of its production time and its circulation time. For example, if you pay 500 yuan for the production of a product, the goods go through For sale, after 30 days, it will be converted into currency of 600 yuan. According to the physical form, the turnover is once 30 days, that is, 30 days once. According to the current regulations, the number of days for one turnover = 500 x 30÷600 = 25 days, within 30 days The number of turnovers is 1.2 (600÷500). In the circulation stage, the commodity also consumes a part of the funds (circulation expenses). These circulation costs are still the advance funds in the total capital turnover process. Therefore, the commercial company’s prepaid funds are equal to funds. The average balance plus the commodity circulation fee.