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“资金利税率”是经常用来分析、考核企业经济效益的主要指标.一般计算公式为: 利润÷资金或实现的利润÷(固定资金+流动资金平均余额) 根据以上的计算公式,在实际工作中从会计报表上引用有关数据时,往往会遇到这样两个问题: 1.从母项的资金数字来看,固定资产是用“原值”抑是“净值”的平均余额?流动资金是用“定额”抑是“全部”的平均余额? 2.从子项的利润数字来看,是用“销售利润”还是用“利润总额”? 由于并无统一规定,加上各个单位的具体情况不同以及从事计算的人对这一指标理解上的不一致,因而计算各异,口径不一,而失去其可比性.究竟应如何
“Financial profit and tax rate” are the main indicators that are often used to analyze and evaluate the economic efficiency of enterprises. The general formula is: Profit/capital or realized profits (fixed funds+averaged balance of working capital) According to the above formula, In actual work, when referring to relevant data from accounting statements, there are two problems that often arise: 1. From the capital figure of the parent, the fixed assets are based on the “original value” or “net value”. Average balance? Liquidity is the average balance of “quota” or “total”? 2. From the profit figures of the sub-items, is “sales profit” or “total profit ”? Because there are no uniform regulations, and the specific circumstances of each unit are different, and the people who are engaged in the calculations are inconsistent with this indicator, the calculations are different, the calibres are different, and their comparability is lost.