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随着经济体制改革的不断深入,全国各行各业为了在责、权、利相结合的基础上,加强企业内部的经济核算,实行企业内部经济责任制,都在研究怎样制订企业内部的经济考核指标,据以考查本部门的经济效益。在外贸企业,安全收汇是一项重要任务。安全收汇指标究竟如何确定?如何考核?需要进行探讨。个人认为能够反映收汇情况的指标主要有下列几种: 1、应收国外帐款(以下简称“应收款”)占自营出口销售收入(以下简称“出口额”)的比重。计算公式: 应收款占出口额比重=应收款借方余额(平均数)/出口额(财会数)
With the continuous deepening of the reform of the economic system, all walks of life across the country are trying to strengthen the internal economic accounting of the company and implement the internal economic responsibility system in order to combine the responsibility, power, and benefits. They are studying how to formulate internal economic assessments. Indicators, according to which to examine the economic benefits of this sector. In foreign trade enterprises, safe exchange is an important task. How to determine the safe exchange rate index? How to assess? Need to be discussed. Individual indicators that can reflect exchange receipts mainly include the following types: 1. The proportion of foreign accounts receivable (hereinafter referred to as “receivables”) to self-export sales revenue (hereinafter referred to as “export value”). Calculation formula: Receivables as a share of export value = Receivables debit balance (average)/export volume (accounting balance)