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笔者在实际工作中发现一个值得研究的问题,即: 周转率=完成建安工作量÷流动资金平均余额……①这一公式应用在施工企业中是不妥的。我们知道,流动资金周转率指标是反映流动资金周转次数即根据一定该时期完成的产品销售收入总额及占用的流动资金数额衡量出来。可以断判该时期内流动资金周转了多少次。周转次数也就是流动资金反复利用的次数。对施工企业来说。其产品销售收入就是完成建安工作量用价值形式表现出来的工程价款收入。因此,其资金周转率公式应该是:
In the actual work, the author found a problem worthy of study, namely: Turnover = completion of Jian’an’s workload, average balance of liquidity...1 This formula is inappropriate for construction companies. We know that the liquidity turnover indicator is a measure of the turnover of liquidity, which is based on the total amount of product sales revenue and the amount of liquidity used during the period. The number of turnovers of liquidity during this period can be judged. The number of turnovers is also the number of times liquidity is used repeatedly. For construction companies. The sales revenue of its products is the project price income that is completed in the form of value of Jianan’s workload. Therefore, its capital turnover formula should be: