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现行乡镇企业资金平衡表中的流动资金计算,是根据表中的有关数据倒挤求出的,这种计算方法是否合理,这样求出来的数据究竟有多大的作用?有待大家探讨。笔者从一个地区财务管理的角度谈一点看法。第一,倒求流动资金不能反映正常的资金运动状况。例如某企业1989年上半年实现利润近16万元,产销基本平衡,流动资金基本能满足生产需要。就是这样一个企业,如按公式倒挤,流动资金竟是负数。现将下表所列有关数据,按照规定流动资金计算公式计算如下:
The calculation of current capital in the current capital balance sheet of township and village enterprises is based on the inconsistency of the relevant data in the table. Whether this calculation method is reasonable or not, how important is the data obtained from this calculation? It remains to be discussed. The author speaks from a perspective of regional financial management. First, the reversal of liquidity cannot reflect the normal movement of funds. For example, a company’s profit in the first half of 1989 was nearly 160,000 yuan, and production and sales were basically balanced, and liquidity could basically meet production needs. It is such a company. If it is pushed down according to the formula, the liquidity is actually negative. The relevant data listed in the following table is calculated as follows according to the formula for calculation of working capital: