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《广西会计》1988年第四期刊登了方永昌同志《关于工业企业定额流动资金周转天数计算公式的探讨》一文(以下简称《方文》)。阅后对文中观点,我们有不同看法,提出来向方永昌同志及广大财会同行求教。(一)关于流动资金周
In the fourth issue of “Accounting in Guangxi” in 1988, the article “Comments on the Calculation Formula for the Working Days of Fixed-value Liquid Capital of Industrial Enterprises” (hereinafter referred to as “Fang Wen”) was published by Comrade Fang Yongchang. After reading the article, we have different views and propose to ask Comrade Fang Yongchang and the vast financial and financial colleagues to ask for advice. (a) About the liquidity week