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对流动资金节约额的分析,传统的计算方法是以流动资金周转率或占用率为依据。现行《国营商业会计制度》,《供销合作社会计制度》和有关教材,一般运用的计算公式是:
For the analysis of the amount of liquidity savings, the traditional calculation method is based on the liquidity turnover rate or occupancy rate. The current “state-run commercial accounting system” and “supply and sales cooperation social accounting system” and related textbooks, the general calculation formula is: