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《上海会计》1992年第3期发表金瑞凤同志《浅谈定额流动资金周转率的计算》一文(以下简称《金文》),读后颇受启发。但有以下问题需与金同志及同行讨论。 一、“流动资金周转额”的计算 《金文》修正后的定额流动资金周转率计算公式,是把流动资金周转额改成产品销售总额减去计算期发生的应收帐款,笔者认为这样确定周转额也不尽然。计算期产品销售收
Comrade Jin Ruifeng’s article “Calculation on the Calculation of the Working Capital Turnover Rate of Fixed Capital” (hereinafter referred to as “Jin Wen”) was published in “Shanghai Accounting” No. 3, 1992, and it was very inspiring after reading it. However, the following issues need to be discussed with Comrade Kim and his colleagues. 1. Calculation of “Working Capital Turnover” The calculation formula of “fixed liquidity turnover rate” as amended by “Jin Wen” is to change the liquidity turnover into the total product sales minus the accounts receivable that occurred during the calculation period. The author believes this It is not always certain that the turnover will be determined. Calculation period product sales revenue