论文部分内容阅读
所谓结算资金就是企业在经营过程中,由于种种原因被外单位占用的各种应收款,暂付款等等,它是企业流动资金的组成部分。但是这种资金是不能被企业动用、不能参加商品流转的资金,对于一个企业来说就不能占用过大,否则就会影响企业商品流转的正常进行。目前从基层供销社看,这部分资金占用比较大,有的单位这部分资金占全部流动资金的55％以上,而商品资金仅占
The so-called settlement of funds is the business in the course of business, due to various reasons by the external units occupied by various receivables, temporary payments, etc., which is part of the liquidity of enterprises. However, this kind of funds can not be used by enterprises and can not participate in the circulation of commodities. For an enterprise, it can not take up too much, otherwise it will affect the normal operation of the enterprise’s circulation of commodities. At present, from the perspective of grass-roots supply and marketing cooperatives, this part of the funds occupy a relatively large part of some of the funds that account for over 55% of the total working capital, while the commodity funds account for only