如何计算结算借款的应取得额

• 作 者: 析口
• 出 处: 财务与会计
• 发表日期: 1986年09期
• 关键词: 非定额流动资金 短期借款 企业资金 结算方式 保证程度 计划成本 工业企业 单位成本 分析公式 运杂费

在工业企业的非定额流动资金的分析工作中,对发出商品与其资金来源——结算借款之间的对应关系的分析是很重要的,特别是在采用托收结算方式的企业中,这种分析更有实际意义. 我们知道,结算借款是以发出商品为对象的流动资金短期借款.在实际工作中,结算借款的金额与发出商品的余额大都不等,我们可利用“结算借款未被利用额”指标来说明结算借款的利用情况,研究发出商品的资金来源保证程度,以便合理安排企业资金.其分析公式如下:

In the analysis of non-quoted liquidity of industrial enterprises, it is important to analyze the correspondence between the issued goods and their source of funds-settlement loans, especially in enterprises adopting the collection and collection method More practical significance.We know that the settlement of borrowings is based on the issue of goods for the liquidity short-term borrowings.In practice, the amount of the settlement of borrowings and the balance of issued goods are not, we can use Amount "indicator to illustrate the use of the settlement of borrowings to study the level of assurance of the source of the goods issued in order to reasonably arrange corporate funds.The analytical formula is as follows: