近几年来,不同版本的商业财务教材,对企业委托银行收款资金占用指标的确定方法,讲述各有不同。其“平均每日托收额”有的按进价计算,有的按售价计算,有的按售价加代垫费用计算。我认为按售价核定委托银行收款资金在理论上是经得起推敲的,也是符合客观实际的。因为,商业企业的商品发出且已办妥托收货款手续后,就构成了商品销售,此时,不论货款是否已经收到,对企业来说,毛利已经实现。这种尚未收回的毛利与尚未收回的货款一样,都是实实在在的结算资金占用。其次,商业企业日常垫支于商品流通费上的资会是不核定流动资金占用指标的,而在委托银行收款中包含的毛利,在补偿了费用支出后的剩余部分、形成 In recent years, different versions of commercial finance textbooks have different methods for determining the occupation index of corporate entrusted bank collection funds. The “average daily receipts” are calculated based on the purchase price, and some are calculated based on the selling price, while others are calculated based on the price plus the replacement fee. I think that according to the selling price, the authorized bank collection funds can theoretically stand up to scrutiny, which is also consistent with the objective reality. Because, after the goods of the commercial company have been issued and the collection procedures have been completed, they constitute the sale of goods. At this time, regardless of whether the payment has been received, gross profit has already been realized for the enterprise. This unrecovered gross profit, like the uncollected purchase price, is a real settlement fund occupation. Secondly, the capital contribution that commercial enterprises routinely make up on commodity circulation expenses is not approved for the liquidity capital occupation index, but the gross profit included in entrusted bank receipts, after compensating the expenses, forms the remaining part of the