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读《财会通讯》1982年12期彭志古同志“关于计算企业和大类商品平均保本期的研究”一文,很受启发.但对于原文中的计算公式我有二点不同看法:一、计算商品资金的周转天数,应当把商品销售额减去毛利额.用进价金额作为流转额来计算商品资金周转.现仍用原文例题;某县百货公司1981年度销售额4,800万元,毛利额308万元,平均商品资金库存1,066万元,计算周转次数和天数.??.??
Reading the article “Committee on Compulsory Accounting for the Calculation of the Average Period of Guarantee for Businesses and Major Products” of the “Accounting Newsletter” in the 12th issue of 1982 is very inspiring. But I have two different views on the calculation formula in the original text: 1. Calculate the turnover days of commodity funds. Calculate the turnover of commodity funds by subtracting the gross profit from the sales amount of goods. Use the purchase price as the turnover amount to calculate the turnover of commodity funds. The original example is still used; the sales of a department store in the county for 1981 was RMB 48 million. Gross profit of 3.08 million yuan, average commodity fund inventory of 10.66 million yuan, calculation of turnover times and days.