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在供销、商业企业财务分析中,有一项叫做“银行借款物资保证分析”。在现用的供销、商业中等专业学校教材(下简称《教材》中,对银行借款物资保证提出一个计算方法。这个方法就是:商品资金+委托银行收款+应收货款-应付货款-自有流动资金参加商品流转额=可作银行借款物资保证额上式计算数额如果大于银行借款额,认为借款有物资保证;如果小于银行借款额,则认为缺乏必要的物资保证。笔者认为这个计算公式是存在着一些问题的,它未能反映出真实情况。现举例试算如下:
In the supply and marketing, commercial enterprise financial analysis, there is one called “Bank loan material assurance analysis.” In the existing supply and marketing, commercial secondary school teaching materials (hereinafter referred to as “textbook”, the bank loan material guarantee a calculation method, this method is: commodity funds + commissioned bank receivables + receivables - accounts payable - since There is liquidity to participate in the turnover of goods = bank loans can be used to ensure that the amount of money on the amount calculated if the amount is greater than the bank loans, that the loan has material assurance; There are some problems, it failed to reflect the real situation .Examples are as follows: