论文部分内容阅读
一、流动资金的特征工业企业为了保证生产经营活动的正常进行,除了必须拥有的固定资金外,还必须拥有一定数量的流动资金。工业企业的流动资金,是由在生产领域中发生作用的流动资金和流通领域中发生作用的流动资金所构成的。原料、主要材料、辅助材料和燃料等劳动对象是生产领域中流动资金的物质承当者,它们在一次生产周期完成之后,就完全改变了自己的形态,与此同时,其价值也全部转移到新生产的产品中
First, the characteristics of liquidity In order to ensure the normal operation of production and industrial activities, in addition to the fixed funds must have, but also must have a certain amount of liquidity. Industrial companies’ liquidity consists of working capital that plays a role in the field of production, working capital and circulation. Labor objects such as raw materials, main materials, auxiliary materials, and fuels are the material recipients of liquidity in the production field. After the completion of a production cycle, they completely changed their forms, and at the same time, their values were all transferred to new ones. In production products