国营商业企业的有关流动资金的项目在中的分类存在一些不足之处:(1)将“预提费理流动资产收益”“商品削价损失准备金”等资金类,不利于准确地反映企业的正常债于直接观察和管理结算资金。(2)将“现金”(?)”分列不同的流动资产类别,不易综合考察资金的占用情况,也使非商品资产、结算资 There are some deficiencies in the classification of liquidity projects of state-owned commercial enterprises in China: (1) The types of funds such as “pre-refining of financial assets” and “commercial reserve for loss of goods” are not conducive to accurately reflecting the Normal debt directly observes and manages settlement funds. (2) The “cash” (?) is divided into different categories of current assets. It is difficult to comprehensively examine the occupation of funds, and also to make non-commodity assets and settlement assets.