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拙作《对检查银行借款物资保证额计算方法的浅见》一文(以下称“浅见”)发表后,(广西会计1985年第4期)曾引起同行们的议论。在这些议论中,有赞同的,但也有持异见的。据我所知,表示赞同的是在《教材》公式中加上“减未缴税利额”一项;而把《教材》公式中的“减自有流动资金参加商品流转额”一项去掉,则认为不当。对此,笔者愿与同行们再作商榷。“浅见”认为《教材》的计算公式,不把自有流动资金参加商品流转额列为借款物资保证额是很不合理的,这在企业出现亏损或其他资金占用的情况下,必然会出现虽有充足的商品物资,而借款物资保证额仍不足的假象。这个见解是无可非议的,从资金来源与资金占用之间的平衡关系的原理来分析,就可以得到证明。现列独立核算自负盈亏的供销、商业企业资金平衡表中各项目的抵补和平衡关系图示如下:
After the publication of the article “Analysis of the calculation method for checking the amount of bank borrowing guarantees” (hereinafter referred to as “short opinion”), (Guangxi Accounting, Issue 4, 1985) had caused comments from its counterparts. In these arguments, there is agreement, but there are also differences of opinion. As far as I know, the one who agrees is to add the item “Reducing Untaxed Profits” to the formula of the “Teaching Books”; and remove the “reducing the amount of liquidity to participate in commodity turnover” in the “Teaching Material” formula. , it is considered inappropriate. In this regard, I would like to discuss with my colleagues again. “Seen” believes that the calculation formula of “Teaching Materials” does not list the amount of self-owned liquidity participation in commodity circulation as the amount of guarantee for borrowing materials. This is unreasonable. This will inevitably occur if the company suffers losses or other funds. There is ample supply of goods, and the illusion that the loan guarantee amount is still insufficient. This opinion is beyond reproach. From the analysis of the principle of the balance between funding sources and capital occupation, it can be proved. The offsets and balances of various items in the balance sheet of supply and marketing and commercial enterprises that are now classified as self-financing by independent accounting are shown below: