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某工厂会计员小王拿着上级公司和银行核定的年度销售资金率通知走进财务科,他不解地问财务科长老张:公司和银行共同核定了我厂今年的销售资金率,不知是怎么一回事? 老张:啊!去年流动资金全部划归银行统一管理后,上级公司与银行配合,共同对各国营企业进行核资。这次核资,是贯彻“以销定产”和“以销定购”的原则,本着既要保证生产经营资金的需要,又要按照合理、节约使用资金的精神,实事求是地核定各企业的销售资金率,作为以后掌握流动资金借款和考核资金周转指标的依据。以我们工厂为例,1983年全年销售收入1,608.2万元,定额流动资金平均余额401.4万元,则去年我厂的销售资金率便等于401.4/1,608.2×100％-24.96％;今年上级下达计划,要求我厂资金周转加速2％,所以核定我厂的销售资金率是24.96％×(1-2％)=24.96％。
A factory accounting clerk Xiao Wang took the notification of the annual sales fund rate approved by the superior company and the bank into the Finance Section. He puzzled and asked the Chief of the Finance Department Zhang: The company and the bank jointly approved the sales rate of our factory this year. I do not know What’s the matter? Lao Zhang: Ah! After all the working capital was placed under the bank’s unified management last year, the superior company cooperated with the bank to jointly invest in foreign-owned companies. This time, the nuclear capital is to implement the principle of “distribution by sales” and “order by sales”, and in accordance with the need to ensure the production and operation of funds, but also in accordance with the spirit of reasonable and economical use of funds, to verify the sales of all enterprises in a realistic manner. The fund rate serves as a basis for future mastering of working capital loans and assessment of capital turnover indicators. Take our factory as an example. In the year of 1983, the sales revenue was 16.0582 million yuan, and the average fixed-liquid capital balance was 4.014 million yuan. Last year, the sales fund rate of our factory was equal to 401.4/1, 608.2×100%-24.96%; this year’s superior issued a plan. I requested that the capital turnover of our factory be accelerated by 2%, so the approved sales rate of our factory is 24.96% × (1-2%) = 24.96%.