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陈旧欠款,是企业的经济包袱。它占用企业流动资金、严重影响资金周转和资金使用效益。陈旧欠款有单位之间拖欠,有本单位职工拖欠。按商品资金每30天周转一次,百元销售毛利率13％,费用6%,税金3％,纯利4％计算,一年周转12次,一百元资金可创利达84元。反之,不但不能创利,按银行月息贷款利率6.6％计算,每年企业要支付利息七元九角二分。所谓陈旧欠款,一般在二、三年以上难以收回的款项。一百元资金如按占用期三年计算,第一年可创税利84元,第二年连本带利应该是184元,可创
Obsolete arrears, is the economic burden of enterprises. It occupies the liquidity of enterprises, seriously affecting the cash flow and capital utilization efficiency. Obsolete arrears between the units have arrears unit workers. According to the turnover of commodity funds once every 30 days, one hundred yuan sales gross margin of 13%, cost 6%, tax 3%, 4% net profit calculation, a turnover of 12 times a year, 100 yuan of funds can hit a profit of 84 yuan. On the contrary, not only can not profit, according to the bank monthly interest rate of 6.6% interest calculation, each year enterprises have to pay interest seven yuan nine. The so-called obsolete arrears, usually in two or three years is difficult to recover the money. One hundred yuan of funds, according to the occupation period of three years, the first year can create a profit of 84 yuan, the second year even with the benefit should be 184 yuan, can create