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近几年来,银行对工商企业普遍实行按销售资金率掌握贷款的办法,其做法一般是在企业上年销售资金率水平的基础上,根据上级主管部门下达的流动资金周转加速率,计算出企业当年的计划销售资金率,然后据以核定企业流动资金平均占用额和贷款额度。计划销售资金率的计算公式为: 计划销售资金率=上年实际销售资金率×(1-流动资金周转加速率) 在实际工作中,我发现上述公式计算不够精确,其结果超过了核定的流动资金周转加速率,无形中给企业加了码,例如某企业1985年流动资金周转2次。即销售资金率实绩为50％,假设上级下达该企业1986年流动资金周转加速率为10％,则1986年计划流动资金周转次数为2.2次,其销售资金率水平应约为45.45％,但用上述公式计算,其结果则
In recent years, banks have generally adopted a method of controlling loans according to the sales fund rate for industrial and commercial enterprises. The practice is generally based on the level of the company’s annual sales fund rate, and based on the rate of increase in circulating cash flow granted by the superior competent department, the company is calculated. The planned sales fund rate for that year is then based on the average occupancy of the company’s working capital and the amount of the loan. The calculation formula for the planned sales fund rate is: Planned sales fund rate = Actual sales fund rate in the previous year × (1-Current liquidity turnover rate) In actual work, I found that the above formula calculation is not precise enough, and the result exceeds the approved flow. The rate of increase in capital turnover has virtually added value to companies, for example, a company’s turnover of capital in 1985 was twice. That is, the sales fund rate is 50%. Assuming that the upper level issued the company’s 1986 liquidity turnover acceleration rate of 10%, the liquidity turnover in 1986 is 2.2 times, and its sales fund rate should be approximately 45.45%, but The above formula is calculated, and the result is