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商品周转与商品资金周转是两个不同的概念,在理论上和实际工作中.都不应把这两者混为一谈.商品周转是考核企业在一定时期内,平均商品储备实物数量的周转速度;而商品资金周转则是考核企业在一定时期内,平均商品资金货币量的周转速度.两者在实质上有区别,计算的方法也不相同.?用上列公式计算单项商品的周转速度是可行的,但用以计算某一大类商品或企业全部商品的周转速度,就行不通了.因为企业经营的品种繁多,各种商品所使用的单位极为复杂.这就无法从数量上加总,因此,在会计总帐上或商品类目帐上一般都查不到商品的销售数量及储备数量,只能查到商
Commodity turnover and commodity fund turnover are two different concepts. Both theoretically and practically, the two should not be confused. The commodity turnover is the assessment of the turnover rate of the average amount of goods in the company in a certain period of time; Commodity fund turnover is the assessment of the turnover rate of the average commodity fund currency in a certain period of time. There are substantial differences between the two, and the calculation method is also different. It is feasible to use the above formula to calculate the turnover rate of individual commodities. However, it is not feasible to calculate the turnover rate of all commodities of a large class of goods or enterprises. Because of the variety of companies operating, the units used for various commodities are extremely complicated. This cannot be aggregated in quantity. Therefore, In the general ledger or in the merchandise category, the sales quantity and reserve quantity of the commodity are generally not found. Only the merchant can be found.