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商业企业每月都要考核平均流动资金占用额指标,计算这个指标每月都要查找有关资料,要从年初数开始,逐月相加,比较麻烦。现介绍一种平均流动资金占用额“累算表”,可以提高工作效率,积累会计资料。具体做法是:将本年度流动资金占用数额按月记入本表,逐月进行累计,计算平均流动资金占用额时,只需将“累算表”中年初余额加期末余额之
Commercial companies must assess the average amount of liquidity allowance every month. To calculate this index, it is necessary to search for relevant information every month. Starting from the beginning of the year and adding month by month, it is more troublesome. We now introduce an “accumulation table” of average working capital occupancy, which can increase work efficiency and accumulate accounting data. The specific approach is: the amount of liquidity occupied this year will be recorded in this table on a monthly basis and will be accumulative on a monthly basis. When calculating the average working capital occupancy, it is only necessary to add the balance of the beginning and end balances plus the balance at the end of the “accrual table”.