在实际工作中,关于“资金利润率”这一经济指标,解释有别,众意不一。有的同志理解为;利润额为子项,定额流动资金平均余额为母项;有的同志认为:利润额为子项,定额流动资金期末占用额为母项;也有的同志认为:利润额为子项,固定资产原值加定额流动资金平均余额为母项,还有的同志认为:利润额为子项,固定资产净值加定额流动资金平均余 In actual work, there are different explanations and different opinions about the economic profit rate of “capital profit rate”. Some comrades understand that: The amount of profit is sub-item, and the average balance of fixed-rate liquidity is the parent item; some comrades believe that: the amount of profit is the sub-item, and the end-use amount of the fixed amount of liquidity funds is the parent item; some comrades believe that the amount of profit is Sub-items, the original value of fixed assets plus fixed amount The average balance of liquidity is the parent item, and some comrades believe that: the amount of profit is the sub-item, the net value of fixed assets plus the fixed amount of the average amount of liquidity