目前粮油工业的定额流动资金不仅包括代加工、价拨加工、综合利用生产所需的资金,还包括自购自销经营所垫付的流动资金。由于自购粮油销售收入按规定应列其他销售科目核算,不包括在“产品销售”收入之内,这样计算的定额流动资金周转天数,显然不能反映企业定额流动资金周转的真实情况。为此,粮油工业企业在计算定额流 At present, the fixed amount of liquidity in the grain and oil industry includes not only the capital needed for the processing, price allocation, and comprehensive utilization of production, but also the liquidity advanced from self-purchasing and self-selling operations. Since the sales revenue from purchasing grain and oil should be calculated according to the provisions of other sales subjects and not included in the revenue of “product sales”, the fixed working capital turnover days calculated in this way obviously cannot reflect the real situation of fixed capital turnover of enterprises. To this end, grain and oil industry companies are calculating fixed-rate flows.