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外贸企业的资金绝大部分是流动资金,包括商品、包装物、物品用料、低值易耗品、待摊费用、现金、银行存款以及结算过程中占用的资金等。根据资金的性质又可分为商品资金、非商品资金和结算资金三类。 (1)分析流动资金的结构变化,就是将本期的商品资金、非商品资金和结算资金占全部流动资金的实际比重与计划、上期或上年同期进行比较,通过比较,发现结构的变化是否合理。一般说来,同类企业中,流动资金的结构有一定的规律性,商品资金在全部流动资金中应占较大的比重,如果商品资金所占的比重
The vast majority of funds for foreign trade companies are liquidity, including commodities, packaging, materials for articles, low-value consumables, depreciated expenses, cash, bank deposits, and funds used during settlement. According to the nature of funds, it can be divided into three categories: commodity funds, non-commodity funds, and settlement funds. (1) Analysis of the structural changes in liquidity is to compare the actual proportion of commodity funds, non-commodity funds, and settlement funds in total current funds with the plan, the previous period, or the same period of the previous year. Through comparison, it is found whether the structural changes are reasonable. Generally speaking, in the same type of enterprises, the structure of liquidity has a certain degree of regularity. Commodity funds should account for a large proportion of total liquidity, if the proportion of commodity funds accounts for a large proportion.