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按照现行商业会计制度规定,计算商品资金周转率是以商品纯销售额作为商品资金周转额的。我们认为这样不太恰当。因为,由此计算的商品资金周转率,不能真实地反映商品和商品资金的周转情况。我们的意见应以商品纯销售进价总额作为商品资金周转额比较合理。其主要理由如下: 一、商品资金的周转运动,既是价值运动也是商品运动。因此,商品资金周转率和商品周转率函义的一致性,决定了商品资金周转速度和商品周转速
According to the current commercial accounting system, the calculation of the turnover rate of commodity funds is based on pure commodity sales as the turnover of commodity funds. We don’t think this is appropriate. This is because the calculated liquidity rate of commodities cannot truly reflect the turnover of commodities and commodity funds. Our opinion should be based on the total purchase price of pure commodities as the turnover of commodity funds is reasonable. The main reasons are as follows: 1. Turnover of commodity funds is both a value sport and a commodity sport. Therefore, the consistency of the commodity capital turnover rate and the commodity turnover rate determines the turnover rate of commodity funds and the commodity cycle speed.