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应收帐款周转率是《工业企业财务制度》规定的八大财务评价指标之一,其主要作用是评价应收帐款的流动速度。应该说,该制度规定的应收帐款周转率计算公式,是不错的,只是由于缺少必要的计算说明,在实际运用时,有些部门未能遵守计算比率指标的重要原则——两个对比项目要保持严格对照关系,致使计算结果不能正确反映应收帐款的流动速度。例如在1993年兵器工业出版社出版的《电业财会制度改革讲座》一书中,把公式中的“赊销收入净额”视同赊销产品销售收入净额,把“平均应收帐款余额”视同“应收帐款”帐户的平均余额,这样计算的应收帐款周转率当然是不准确的。下面就此谈几点
The turnover rate of accounts receivable is one of the eight financial evaluation indicators stipulated in the Financial System of Industrial Enterprises. Its main function is to evaluate the flow rate of accounts receivable. It should be said that the calculation formula of the accounts receivable turnover rate stipulated in this system is not bad, but due to the lack of necessary calculation instructions, some departments failed to comply with the important principle of calculating the ratio index when they were actually used - two comparison items. To maintain a strict control relationship, the calculation results cannot accurately reflect the flow rate of accounts receivable. For example, in 1993, the “Industrial Accounting System Reform Lecture” published by Ordnance Industry Press, the “net sales net income” in the formula was regarded as net sales of credit sales products, and the “average account receivable balance” Considering the average balance of the “accounts receivable” account, the calculated account receivable turnover rate is certainly not accurate. Here are some points on this