《广西会计》编者同志:贵刊1987年第4期刊登陶贵良同志题为《商业流动资金和商品资金周转率计算的剖析》一文中,我认为关于商品销售已实现,而尚未收回贷币的计算问题,值得商榷。如原文所例:“假设,本期流动资金平均余额为20万元,本期商品纯销售额为60万元,月终有4万元的销货款尚未收回。且用商品纯销额计算本期流动资金周转次数为3次(60/20),若用实际收回货币“G′”来计算,则周转3.5次,……。”计算的方法是在商品纯销售额和流动资金平均余额中各减少4万元,得出:(60-4)/(20-4)=56/16=3.5(次)。并 Compiled by Guangxi Accounting Editor: No. 4, 1987 In a paper entitled “An Analysis of the Calculation of Liquidity Circulation in Commercial Circulation and Commodity Funds”, No. 4, 1987, I consider that the calculation of the sale of commodities that has been realized but not yet recovered The question is worth discussing. As the original example: “Suppose, the current balance of the average working capital 200,000 yuan, the current sales of 600,000 yuan of goods, 40000 yuan at the end of the sale price has not been recovered. And the net sales of goods calculated The current working capital turnover is 3 times (60/20), and if calculated using the actual currency ”G“, the turnover will be 3.5 times .... ”The calculation is based on the net sales of goods and the average balance of working capital Each reduction of 40,000 yuan, come to: (60-4) / (20-4) = 56/16 = 3.5 (times). and