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关于工业企业流动资金周转总额的定量,以及流动资金周转额应用产品销售收入确定,还是按产品销售成本确定的问题,笔者曾在《广西会计》1988年第8期上,借与方永昌同志商榷之机做了说明,这里再就与工业企业流动资金周转天数的计算等另外几个问题,阐述我们的浅见作为补充,与大家共同商讨。一、关于流动资金平均占用额中是否应包括银行存款余额的问题。长期以来,在计算工业企业流动资金周转天数
Regarding the quantification of the total turnover of liquidity of industrial enterprises, and the determination of the sales income of applied products based on the turnover of working capital, or on the basis of the cost of product sales, the author once discussed with Comrade Fang Yongchang on the 8th issue of Guangxi Accounting, 1988. The opportunity was explained, and here again, we will discuss some other issues related to the calculation of the working capital turnover days of industrial enterprises, explain our views, and discuss it with everyone. 1. Whether the balance of bank deposits should be included in the average occupancy of working capital. For a long time, calculating the number of liquidity turnover days in industrial enterprises