问题已解决
流動資產周轉率怎么計算?
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你好,流動資產周轉率指企業(yè)一定時期內主營業(yè)務收入凈額同平均流動資產總額的比率,流動資產周轉率是評價企業(yè)資產利用率的一個重要指標。具體計算公式為:
流動資產周轉率(次)=主營業(yè)務收入凈額÷平均流動資產總額;
其中:
平均流動資產總額=(流動資產年初數+流動資產年末數)÷2;
2021 05/12 10:28
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84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 05/12 10:42
是用小數表示的吧
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紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 05/12 10:42
你好,對的,你的理解是對的? ?
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84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 05/12 10:47
主營業(yè)務收入凈額是指哪幾個科目?
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84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 05/12 10:47
就是主營業(yè)務收入總額吧
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紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 05/12 10:47
主營業(yè)務收入凈額是指企業(yè)當期主要經營活動所取得的收入減去折扣與折讓后的數額,數據可取自利潤及利潤分配表
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84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 05/12 11:23
我只能看科目余額表
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84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 05/12 11:23
可以取數嗎?
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紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 05/12 11:24
這樣,經營活動所取得的收入減去折扣與折讓后的數額
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84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 05/12 12:10
好的,謝謝老師。
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84784953 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 05/12 12:11
資產負債率,按資產負債表上的哪幾個科目取數的?
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紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 05/12 15:26
資產負債率=負債總額/資產總額×100%
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