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金瑞凤同志在贵刊今年第三期发表的“浅谈定额流动资金周转率的计算”一文中指出,计算定额流动资金周转天数时,由于产品销售收入中的应收销货款没有回笼,故应在产品销售收入中予以剔除。他考虑了应收销货款,但没有考虑企业的应付货款。为了保持算式分子分母口径一致,应付货款应视为企业流动资金占用。在计算企业定额流动资金平均占用额的同时,应根据期初期末应付货款额,计算出应付货款平均占用额。其计算公式可改为:
Comrade Jin Ruifeng pointed out in the article “Analysis of Calculation of Fixed-Capital Flow Turnover Rate” published in the third issue of this year’s issue of your magazine that, when calculating the fixed working capital turnover days, because the sales receivables in product sales income are not withdrawn, they should be Product sales revenue will be removed. He considered the receivables but did not consider the company’s payables. In order to keep the numerator of the denominator of the numerator consistent, the amount payable shall be regarded as the occupation of the liquidity of the enterprise. While calculating the average occupancy of the fixed-term liquidity of an enterprise, the average amount of the purchase-payable amount shall be calculated based on the amount payable at the end of the period. Its calculation formula can be changed to: