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《财会通讯》今年第3期刊出赵景东“谈乡镇企业流动资金计算公式”一文。笔者反复拜读后,提出如下三点商榷意见: 一、现行流动资金计算公式不应否定。制度规定的计算公式:流动资金=投资基金-(固定及长期资产-设备借款-长期借款)+发展基金。推导式:流动资金=(投资基金+发展基金)-(固定及长期资产-设备借款-长期借款)。从推导后的计算公式看,它清楚地反映了固定及长期资产的资金来源,一是专项借款,二是自有资金。当借入和自有资金之和均不足以弥补其占用时,势必占用银行生
In the third issue of this year’s “Accounting Newsletter”, Zhao Jingdong’s article “On Formulation Formula for Flowing Funds in Township Enterprises” was published. After repeated reading, the author put forward the following three points of opinion: 1. The current liquidity calculation formula should not be denied. The calculation formula of the system regulations: liquidity = investment funds - (fixed and long-term assets - equipment loans - long-term loans) + development funds. Derivation: Liquidity = (investment funds + development funds) - (fixed and long-term assets - equipment loans - long-term loans). From the derivation of the calculation formula, it clearly reflects the sources of funds for fixed and long-term assets. The first is special borrowings and the second is self-owned funds. When the sum of borrowed and self-owned funds is not enough to make up for its occupation, it will inevitably occupy the banks.