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流动资金平均占用额,是计算流动资金周转率,流动资金利润率,考核企业流动资金使用效果的重要指标之一。准确地计算流动资金平均占用额,对于检查和考核企业是否贯彻党和国家的方针、政策、计划和制度,是否遵循既保证商品流转业务的需要,而又节约使用资金的原则有着重要的意义。商业企业流动资金平均占用额准确的计算方法是将某一时期内的每天流动资金结存余额相加,再用该时期的总天数去除。但采用这种方法,计算起来麻烦。现行计算方法是将月末结存额作为抽样依据的平均值计算法,如计算年度流动资金平均占用额的公式是:
The average occupancy of liquidity is one of the important indicators for calculating the turnover rate of liquidity, the profitability of liquidity, and the evaluation of the use effect of corporate liquidity. Accurately calculating the average occupancy of working capital, it is of great significance to inspect and assess whether the company implements the principles, policies, plans, and systems of the party and the country, and whether it follows the need to ensure the circulation of commodities, and the principle of saving the use of funds. The exact calculation of the average occupancy of a commercial enterprise’s working capital is to add the balance of the daily liquidity balance in a certain period and remove it from the total days of the period. However, with this method, the calculation is troublesome. The current calculation method is the average calculation method that uses the month-end balance as the sampling basis. For example, the formula for calculating the average occupancy of the current working capital is: