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根据我们公司的工作实践,评价应收出口退税资产营运能力的主要指标包括: 一、应收出口退税周转率。是反映应收出口退税周转速度的比率,表示方法有: (一)应收出口退税周转次数。反映年度内应收出口退税平均变现的次数,计算公式为: 应收出口退税周转次数=出口销售应收退税额/应收出口退税平均余额出口销售应退税额=“应收出口退税”科目借方
According to our company’s work practices, the evaluation of the main indicators of export tax rebate assets operating capacity include: First, the export tax rebate turnover. Reflect the export tax rebate turnover rate is the rate, said: (A) the number of export tax rebate turnover. Reflect the average number of export tax rebates receivable during the year, the formula is: Export tax rebates receivable turnover = Export sales tax rebate / receivable export tax rebate balance average balance of export sales = “receivable export tax rebate” subjects debit