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按照现行会计制度的计算公式,企业“流动资金平均占用额”,是由一个时点数列的两个或数个时点数值简单平均而来的,且两个时点的间隔至少为一个月。这就决定了这个平均值有较大的误差。同时,由于企业经济活动是复杂的,特别是商业企业,随着商品流通市场的变化,企业商品购销有可能出现大进大出,只进不出、只出不进等等复杂的“排列组合”。这些情况有的可能当月发生当月消失,有的则可能持续数月。这更加大了流动资金平均占用额计算结果的误差,这里我们假设一个典型的例子。设某商业企业1月初流动资金占用额为30
According to the calculation formula of the current accounting system, an enterprise’s “average amount of liquid capital” is simply averaged from two or more time points of a time series, and the interval between two time points is at least one month. This determines that there is a large error in the average value. At the same time, as the economic activities of enterprises are complex, especially for commercial enterprises, with the changes in the market for commodity circulation, there may be large-scale inflows and outflows in the purchase and sale of goods of enterprises. ". Some of these situations may disappear during the month of the month, while others may last for months. This adds to the error in the calculation of the average occupancy of liquid funds. Here we assume a typical example. Set up a commercial enterprise to have a liquidity occupation of 30 at the beginning of January