反映企业资金利用效果的经济指标是资金利润率,长期以来采用的公式是: 资金利润率=(利润总额)/(固定资金平均余额+流动资金平均余额)×100% 由于上述公式中分子分母各自所包含的内容并不是一个同量值,两者的不可比性导致了理论数据与实际情况有很大反差,下面从两个方面进行分析: 一、关于利润总额。计算资金利润率使用的利润指 The economic indicator reflecting the effectiveness of the use of funds by enterprises is the capital profit rate. The formula that has been used for a long time is: Funds profit rate = (total profit)/(average balance of fixed funds + average balance of working capital) × 100% Since each of the numerators and denominators in the above formula The content contained is not a same quantity value. The incomparability of the two results in a great contrast between the theoretical data and the actual situation. The following analysis is from two aspects: I. Total profit. Calculating profit margins used for profitability