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经营平价粮油的粮食商业企业,计算流动资金周转率的方法与一股商业企业(指商业供销企业)有很大的差别:一是所包括的经济内容不同。一般商业企业的商品销售额是指销售金额,商品销售收入一般大于商品销售成本,即每销售一笔就有一笔毛利。而粮食商业企业的平价销售执行的是购销价格倒挂,商品销售收入一般小于商品销售成本,虽然国家用粮油提价补贴的办法补给了企业,但只是将购销差价补平,并且这笔补贴未反映在商品销售收入内(直接反映在利润中),所以粮食商业企业每销一笔粮油商品,就多了一笔毛亏。同时,粮食商业企业的平均流动资金占用中,含有应收政策性补贴款、应收超购加价款两项相当
For a commercial grain company that deals in grain and oil, the method of calculating the liquidity turnover rate is very different from that of a commercial enterprise (referring to commercial supply and marketing companies): First, the economic content included is different. General merchandise sales of commercial enterprises refer to the sales amount, and the merchandise sales revenue is generally greater than the merchandise sales cost, that is, there is a gross profit for each sale. The parity sales of grain commercial enterprises are executed with the purchase and sales prices upside down, and the sales revenue of commodities is generally less than the cost of goods sold. Although the state supplements the enterprises with grain and oil price subsidy subsidies, it only fills up the difference between purchases and sales, and this subsidy is not reflected. In the sales revenue of commodities (which is directly reflected in profits), grain commercial enterprises have a gross loss for each grain and oil commodity sold. At the same time, the average floating capital occupation of grain commercial enterprises contains policy receivable subsidy and overcharged overcharged sums.