小王以第三季会计报表为依据,写了一份流动资金分析报告。老会计看后说:你写的这份分析报告,总的说写得不错,但是还缺少一个很重要的内容,就是对流动资金利用效果的分析。小王不等老会计说完,忙解释说:我是从自有流动资金保证程度分析的。年初上级给我们核定的资金是160万元,但是没有拨足,一直维持去年核拨的150万元。截至三季度末,实占数虽然已达175万元,但是并没有向银行借款,超占部分大都是动员的外界资金,包括建设单位拨付的工程款、应付供应单位的构件款。动用的这些外界资金,确实有不合理的因素。比如,个别工程没有严格按照基本建设拨款办法执行,多收了建设单位的工程款;有的应该及时结算的构件款,采取了拖延 Wang based on the third quarter accounting statements, wrote a liquidity analysis report. Old accounting said after reading: You write the analysis report, generally speaking well written, but still missing a very important element is the use of liquidity analysis. Wang waiting until the old account finished, busy explained: I was from the degree of assurance of liquidity analysis. Earlier this year, the higher authorities approved the funds of 1.6 million yuan, but did not allocate enough funds to support the allocation of 1.5 million yuan last year. As of the end of the third quarter, although the actual share has reached 1.75 million yuan, but did not borrow from the bank, most of the super-accounted for the mobilization of external funds, including the construction unit disbursement of construction funds to meet the supply unit component models. The use of these external funds, there are indeed unreasonable factors. For example, individual projects were not implemented in strict accordance with the provisions of the capital construction appropriation method, and more construction units of construction units were overcharged; some of the components that should be settled in time were delayed