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长期以来,在各种《工业企业财务管理》教材中,讲用周转期法制定流动资金定额时,其中储备资金定额的计算公式为: 原材料资金定额=原材料平均每日耗用额×原材料资金定额日数其中:原材料定额=在途日数+供应间隔日数×系数+整理准备日数+保险储备日数我认为,计算原材料资金定额日数不应加在途日效和整理准备日数,因为在途日数和整理准备日数是包含在供应间隔日数之内的,不应重复相加。这一点可以从下面的示意图中看出:
For a long time, in a variety of “industrial enterprise financial management” teaching material, talk about the use of turnover method to develop liquidity quota, of which the reserve fund fixed formula is as follows: raw material funds fixed = average daily consumption of raw materials × raw materials funding Days where: raw materials quota = number of days + supply interval days × coefficient + finishing preparation date + insurance reserve date In my opinion, the calculation of raw material funds fixed number of days should not be added on the day and finishing preparation days, because the number of days in transit and finishing preparations is included Within the supply interval days, should not be repeated. This can be seen from the following schematic: