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资金周转速度,是衡量企业资金利用效果的一项重要指标。在当前资金供需矛盾紧张的情况下,如何正确计算或考核资金的周转速度,促使企业最有效地利用现有资金,已成为目前不可忽视的一个重要问题。而资金周转额取值的正确与否,又是能否准确计算考核资金周转速度的关键。现行会计制度规定,资金周转速度的计算公式是:计算期资金周转次数=预算期销售收入总额/计算期资金平均占用额或:计算期资金周转天数=计算期资金平均占用额×计算期天数/计算期销售收入总额同时,现行会计制度还规定:企业采用托收承付结算万式销售产品、材料,在收到货款时作为销售:采用赊销、分期收款等结算方式销售产品,在收到相当于一个计量单位价款时作销售;采用其他结算方式
The speed of capital turnover is an important indicator of the effectiveness of corporate capital utilization. In the current situation of tight supply and demand of funds, how to correctly calculate or assess the speed of capital turnover, prompting enterprises to make the most effective use of existing funds has become an important issue that cannot be ignored at present. The correctness of the value of the capital turnover is the key to whether it can accurately calculate the speed of the assessment of capital turnover. The current accounting system stipulates that the calculation formula for the capital turnover rate is: the number of capital turnover in the calculation period = the total sales revenue in the budget period / the average amount of capital in the calculation period or: the capital turnover days in the calculation period = the average amount of funds used in the calculation period × the number of days in the calculation period Total sales revenue during the calculation period At the same time, the current accounting system also stipulates that: the company adopts the collection and settlement of payments to settle the 10,000-style sales of products and materials; when it receives the payment, it will be used as sales: the products will be sold through credit sales, installments, etc. Equivalent to one unit price for sales; other settlement methods