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会计资料中包含有大量的经济信息,有的直接反映某方面的情况,有的间接体现经济活动多方面的关系。作者为了探求某些经济指标的相互关系,曾经运用统计方法加工整理四个商业企业(其中两个批发,两个零售)四至五年上千个会计数据,考察了购进、销售、流动资金、费用、利润等指标的季节变动,平均数,离散度,相关系数、经验方程等项,企图用数据揭示它们的内在联系。这种尝试是否能够说明一些问题,有没有推行的价值,尚请专家研究指正。 (一) 经营纺织品的商业具有相当的季节性,但究竟变动的幅度多大,升降的转折点何在,除销售指标以外,其他指标是否也具有季节变动,这些都需要用数字加以说明。
Accounting information contains a lot of economic information, some directly reflect the situation in some aspects, and some indirectly reflect the many aspects of economic activities. In order to explore the interrelationships of certain economic indicators, the author used statistical methods to process and sort four thousand business accounting data from four to five years for four commercial companies (two for wholesale and two for retail) and examined purchases, sales, and liquidity. The seasonal changes, averages, dispersions, correlation coefficients, empirical equations, etc. of the indicators such as expenses and profits are intended to reveal their intrinsic links with data. Whether this kind of attempt can explain some problems and whether there is any value to be promoted, experts are still requested to study and correct me. (a) The business of running textiles is quite seasonal, but how much is the extent of the change, what is the turning point of the rise and fall, and whether there are seasonal changes in other indicators besides the sales targets, which all need to be explained by figures.