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一、资金占用和资金来源的平衡关系(一)资金占用乡镇企业所拥有的资金,在生产经营活动中总是要加以具体运用,表现为各种占用形态,如房屋、机器设备、材料、产成品、库存商品、现金、银行存款等等。这种表现为不同存在形态的资金,叫做资金占用。乡镇企业的资金占用可以分为固定及长期资金占用和流动资金占用。固定及长期资金占用是指占用在房
I. Balance between Capital Occupation and Source of Funds 1. Capital Funds Funds owned by township and village enterprises are always subject to specific application in their production and business activities and are manifested in various forms of occupation such as housing, machinery and equipment, materials and production Finished goods, inventory of goods, cash, bank deposits and so on. This performance for the existence of different forms of funds, called the fund occupation. The occupation of funds by township and village enterprises can be divided into fixed and long-term capital occupation and liquidity occupation. Fixed and long-term capital occupation is occupied in the room