对销货款保本保利回笼期分析的探索

来源 :财会通讯 | 被引量 : 0次 | 上传用户:aizhuan
下载到本地 , 更方便阅读
声明 : 本文档内容版权归属内容提供方 , 如果您对本文有版权争议 , 可与客服联系进行内容授权或下架
论文部分内容阅读
在实行商品保本保利储存期管理的条件下,商品虽然能够在规定的储存期中销出,但往往由于货款不能及时回笼,仍然难以实现本利指标。相反,随着货款在途时间的延长,还有可能使商品步入亏本期。因此,我们认为,在开展商品保本保利储存期分析时,还要进一步对销售货款进行保本保利回笼分析,测算货款的保本、保利回笼期。所谓销售货款的保本回笼期,是指商品在保本储存期(包括承付货款后商品运入在途时间)中销出,到贷款回笼之日止,不至于发生亏本的货款最长在途期限。所谓销售货款的保利回笼期,是指商品在保利储存期(包括承付货款后商品运入在途期限)中销出,到货款回 Under the conditions of the management of commodity-guaranteed-benefit storage period, commodities can be sold during the prescribed storage period, but it is often difficult to realize the profitability index because the purchase price cannot be recovered in time. On the contrary, with the extension of the delivery time, it is also possible for the goods to enter into a loss period. Therefore, we believe that when carrying out the analysis of the guaranteed period of storage of guaranteed goods, we must further analyze and analyze the principals of the sale of goods and ensure the return of capital and the period of return of profits. The so-called period for guaranteeing the repayment of sales of goods is the period in which the goods are sold out during the period of preservation (including the time when the goods are shipped into the market after the payment of the payment is made), and the maximum amount of money that will not be lost will not expire on the day when the loan is repaid. The so-called period for returning goods to the sale of goods is the period during which the goods are sold out during the storage period of Poly (including the time limit for the delivery of the goods after the payment of the payment is made), and the goods will be paid back.
其他文献
有些英语习语看似简单,其实不然。小朋友在学习时千万不能光凭字面意思去理解它们,以免引起误解。如:black coffee不加牛奶和糖的浓咖啡(误译:黑咖啡)black sheep害群之马(误
我家住在新发小区,我目睹了这里发生的一切变化。改革开放以来,城市的建设速度飞快,真是日新月异,处处是旧貌换新颜啊! My family lives in a new district, I witnessed al
“在我们小学教育阶段,如果死抓住孩子的一点小错误不放,每次后果教训都那么深刻,伤害孩子的自尊,以后他们怎么能有自信、有胆识?请老师本着师长的情怀,罚也源于爱和呵护。”
古都洛阳是美术文物的王国。诸如历代城苑宫室建筑遗址,两汉至北宋墓室壁画,历代陵墓石刻与陶俑,东汉至民国的碑铭墓志,夏商周三代的陶器、玉器、青铜器与唐三彩、宋代瓷器,
屏风山位于我的故乡小镇的西北面,是横亘于湖南境内的雪峰山的一座尾峰,海拔500多米,平地突起,有如帝王寝宫中的屏风,故而得名。山上古木参天,巨石排空,峭岩清涧,风景独秀,军在唐代就
一在太阳西边的一个星球上,有一群极其不幸的人。他们的脉搏一分钟跳1000下;他们的生命只有8天;他们终日生活在峭壁峻岩里,躲避白天的烈日和夜晚的寒流。他们知道他们是从一
人的一生当中有许多美好的回忆,在我成长的路上,这些回忆感动着我,影响着我,不经意间,它已在脑海中清晰起来。 There are many beautiful memories in the life of man. On
教育以人为本,习惯造就人。语文教学自古就重视学习习惯的培养。因此,本文对小学生的语文学习习惯的进行调查研究,就如何培养学生良好的语文习惯,促进学生全面健康发展,提出
《登鹳雀楼》是盛唐时期著名诗人王之涣所写的一首五言绝句,这首小诗皤发垂髫,皆能吟诵。但唯其如此,才使其教起来有无从着手之感。本次教学前,我搜集了大量资料,灵感顿生,教
电子天平是一种精密的电子仪器,近年来已被广泛的应用于各实验室的检测、化验和分析工作中,电子天平作为计量器具,使用一段时间后其计量性能与原来设计的技术指标或多或少都