论文部分内容阅读
国营工业企业会计制度规定: 流动资金周转次数=(全年产品销售收入)/(定额流动资金全年平均余额) 有的同志认为,全年产品销售收入包括“C+V+m”三部分,应将m部分扣除后计算流动资金周转速度,否则,这个周转速度就含有大量水分。还提出了用全年产品销售成本据以计算。我认为,严格意义的流动资金周转速度应该扣除应上交的税利及固定资产折旧费后进行计算,用销售收入计算确实存在一定的水分。但用上述公式计算出来的周转速度能说明一定的问题,而用销售成本计算出来的周转速度虽含水分较少,却不能作为衡量企业资金利用效果的指标。理由如下: 采用销售成本计算周转速度,会出现以下几种情况:(1)当单位销售成本提高,销售量不变,定额流动资金平均余额不变时,周转速度就会加快,这时候的快并不是好现象;(2)当单位销售成本下降时,销售量不变,定额流动资金平均余额不变
The state-owned industrial enterprise accounting system stipulates: The number of liquidity turnover = (the annual product sales income) / (the average annual fixed-term liquidity balance) Some comrades believe that the annual product sales revenue includes “C + V + m” in three parts, Calculate the liquidity turnover rate after subtracting m parts. Otherwise, this turnover rate will contain a lot of moisture. It also proposes to use the annual sales cost of the product to calculate. In my opinion, the strict liquidity turnover rate should be calculated after deducting the taxable profits and fixed assets depreciation charges that should be handed over, and there is indeed a certain amount of moisture in terms of sales revenue. However, the turnover rate calculated by the above formula can explain certain problems. However, the turnover rate calculated by using the cost of sales does not have an index of the effectiveness of capital utilization, although the water content is relatively small. The reasons are as follows: Using the sales cost to calculate the turnover rate, the following situations will occur: (1) When the unit sales cost increases, the sales volume does not change, and the average balance of the fixed working capital remains unchanged, the turnover rate will be accelerated. It is not a good phenomenon; (2) When the unit cost of sales declines, the sales volume does not change and the average fixed-term liquidity balance does not change.