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《财会通讯》1981年第七期刊登郭令超同志《增长与下降比例的计算方法》,从列举的具体数例看,有欠妥的地方:一是正数与负数可以计算增降比例;二是下降比例可以超过一倍。我认为增长与下降比列的计算方法应掌握下面三条原則:1、报告期数与基期数同正同负,既可用增减额比较,又可用百分数表示;2、报告期数与基期数一正一负;只能用增减额比较,不能用百分数来表示;
In the 7th issue of the “Accounting Newsletter” published in 1981, Comrade Guo Lingchao’s “Calculation Method of Growth and Decline Ratio”, from the specific examples cited, there are defects: First, positive and negative numbers can be used to calculate the ratio of increase and decrease; The proportion can more than double. In my opinion, the following three principles should be used to calculate the growth and decline ratios: 1. The number of reporting periods and the number of base periods must be equal to or equal to each other, which can be used to compare increases and decreases, and can also be expressed as a percentage; 2. The number of reporting periods and base period One is negative; it can only be compared by the amount of increase or decrease, and cannot be expressed by the percentage;