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计算流动资金周转速度,目前普遍采用以产品销售收入周转额为统一尺度,这在计算总的周转率时是可行的,但还应分别计算储备、生产和成品资金的周转率,并以自身的周转额为准.理由是:(1)供应、生产、销售过程的资金运动各有其规律和特点,统一的以产品销售收入为周转额计算其周转率,势必掩盖不同生产过程中资金运动存在的问题;(2)总括的周转率指标,不能具体反映各个周转阶段的资金占用水平、周转速度及彼此之间的联系,也不利于考核分析各个生产过程的工作质量和经济效益.(3)以产品销售收入为周转额计算流动资金各科目周转率为正值时,以流动资金各科目自身的周转额计算的周转率可能为负值.我们
To calculate the liquidity turnover rate, it is currently common to use product sales revenue turnover as a uniform measure, which is feasible when calculating the total turnover rate. However, the turnover rates of reserves, production, and finished product funds should also be calculated separately, and their own The turnover rate is prevailing. The reasons are: (1) The capital movements in the supply, production, and sales processes have their own laws and characteristics. Calculating the turnover rate based on the product sales revenue as a whole is bound to cover up the existence of capital movements in different production processes. (2) The overall turnover rate index cannot specifically reflect the level of capital occupation, turnover rate, and links between each stage of turnover, and it is also not conducive to assessing and analyzing the quality of work and economic benefits of each production process. (3) When the turnover rate of each account of the working capital is calculated as the turnover of the product sales, the turnover rate calculated from the turnover of each subject of the working capital may be negative.