论文部分内容阅读
基层经济组织的定额流动资产是随着经营活动的循环进行而不断地改变其实物分布状态和数额的,作为其货币表现形态的定额流动资金也就具有了时点数列的特性,即指标没有可加性,各时点指标与时间间隔长短没有直接关系。要计算某一时间间隔的序时平均数,即流动资金平均余额,根据实际情况和可能,我们假定,该指标在这一时间间隔内变化较均匀,可分别把相邻间隔时点上的数值相加除以2,求得各相邻时点的平均水平,然后再以计算算术平均数的办法计算整个平均值。因此现行会计制度规定,定额流动资金平均余额计算方法是: 每月平均余额=(月初余额+月末余额)÷2 年度平均余额=各月平均余额之和÷12 或=1至12月各月月初、月末余额之和÷24 根据计算时点数列的序时平均数的原理,笔者通
The fixed-rate liquid assets of grass-roots economic organizations are constantly changing the state and amount of their physical distribution as the cycle of operating activities continues. The fixed-value liquidity as a form of currency expression also has the characteristics of the time series, that is, indicators have no Addition, there is no direct relationship between the indicators at each time point and the time interval. To calculate the time-series average of a certain time interval, that is, the average balance of liquid funds, according to the actual situation and possibility, we assume that the index changes more evenly in this time interval, and the values at the adjacent intervals can be respectively Adding divide by 2, find the average level of each adjacent time point, and then calculate the entire average value by calculating the arithmetic mean. Therefore, the current accounting system stipulates that the average balance of fixed working capital is calculated by: Monthly average balance = (early monthly balance + end of month balance) ÷ 2 Annual average balance = sum of average monthly balance ÷ 12 or = 1 to early December of each month , The sum of the month-end balance ÷24 According to the principle of calculating the order-time average of the time series, the author