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商业企业必须坚持“钱出去,货进来,货出去,钱回来,钱货两清”的原则,这是保证资金运动良性循环必要的前提. 最近,笔者检查了六个县的结算资金清理回收工作,发现有些三级批发站,为了争顾主,采取了一些极为不妥的赊销作法,群众称这种作法叫“库存搬家”.这种作法给企业留下许多隐患,如××县五金批发站,1981年7～8月赊给皮毛厂红矾钠、红矾钾、粒子元青等商品,价值6,724元,毛利率8%,当时实现毛利额538元,但这笔货款至今40多个月仍未收回,付出银行利息1,614元.这个皮毛厂因连年亏损,已被当地银行封闭,现存物资变
Commercial enterprises must adhere to the principle of “money goes out, goods come in, goods go out, money comes back, goods go back to business”, which is the necessary prerequisite to ensure a benign cycle of capital movement.Recently, I checked the clearance and clearing of settlement funds in six counties , Found that some three wholesale stations, in order to compete with the Lord, has taken some extremely improper credit practices, the masses call this practice called “stock move.” This practice leaves many hidden dangers for enterprises, such as × × County Hardware Wholesale Station From July to August 1981, the Company sells commodities such as sodium dichromate, potassium red oxide and particle yuanqing to fur factories with a value of 6,724 yuan and a gross profit margin of 8%. At that time, it realized a gross profit of 538 yuan, but the money has not yet been more than 40 months so far Recovered and paid bank interest 1,614 yuan. The fur factory due to years of losses, has been closed by the local banks, the existing material changes