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影响企业流动资金周转率变动的因素有两个,即流动资金的周转额与流动资金的平均占用额。对这两个因素值的确定,近年来争论颇多。《广西会计》1989年度第4期刊登了赵常宾,唐树君两同志写的《再谈工业企业流动资金周转天数的计算》一文(以下简称《再谈》)中对“流动资金平均占用额中是否应包括银行存款余额问题”,和“定额流动资金的各组成部分周转天数的计算问题”进行了商讨。笔者阅后,觉得其中仍有些问题值得进一步商榷。
There are two factors that affect the change of the turnover rate of the liquidity of an enterprise: the turnover of the liquidity and the average occupancy of the liquidity. The determination of the values of these two factors has been debated in recent years. In the fourth issue of “Accounting for Guangxi”, published in 1989, Zhao Changbin and Tang Shujun wrote “The calculation of working capital turnover days for industrial enterprises” (hereinafter referred to as “reconsideration”). This includes the question of the balance of bank deposits and the calculation of the number of turnover days for the various components of the fixed working capital. After reading this article, I feel that there are still some issues that warrant further discussion.