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《财务与会计》1983年第10期刊登的“流动资金相对节约额和周转天数速算法”一文,试图改变按传统公式计算的框框,探索更为简捷的计算方法,给人以一种新颖的感觉。但我认为运用下列公式计算更为简捷,试设例如下:设某企业年度计划销售收入1,600万元,计划流动资金平均占用额400万元,计划周转天数90天。该企业实际销售收入1,800万元,实际流动资金平均占用额300万元.一、用下述公式计算流动资金相对节约额。
In the article “Financial Capital Relative Savings and Turnover Days Speed Algorithm” published in “Financial and Accounting” (1983) No. 10, we tried to change the formula based on the traditional formula, and explored a more simple calculation method. New feeling. However, I think that using the following formula is more straightforward. For example, we set an annual sales income of RMB 16 million for a company, an average of RMB 4 million for planned liquidity, and 90 days for planned turnover days. The company’s actual sales revenue is 18 million yuan, and the actual liquidity funds have an average occupancy of 3 million yuan. 1. Calculate the relative savings of liquidity using the following formula.