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tan ying shou zhang kuan zhou zhuan lv de ying yong yu gai jin
Author(s): 
Pages: 42
Year: Issue:  1
Journal: Finance and Accounting Monthly

Keyword:  应收帐款销售收入计算公式周转天数企业经济企业计算销项税银行存款发生额市场竞争;
Abstract: 在市场竞争激烈的形势下,企业采取赊销或分期付款方法来争取客户是常见的促销手段,为加强和考核销售货款的回收,新的企业经济效益评价指标体系中就有应收帐款周转率,其计算公式是:应收帐款周转率一赊销净额。应收帐款平均余额X100%。此公式在应用中遇到的主要问题是赊销净额不便从报表中求得,其解决的办法,不是在报表上增加补充项目,就是修改计算公式,本文拟就计算公式的改进提出以下管见:如果销售收入在人帐时一律先通过应收帐款帐户过渡,即:借:“应收帐款”科目;贷;“销售收入’科目。然后再借:“银行存款”科目;贷:“应收帐款”科目,这样就可以把本期销售收入的余额视为本期赊销净额。这样一来,原计算公式就可改为:应
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