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#提問#請(qǐng)問老師,應(yīng)收賬款回款率公式?謝謝
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同學(xué)你好,應(yīng)收賬款回收率= (應(yīng)收賬款收回額/應(yīng)收賬款期初余額) X 100%
2023 11/12 16:18
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84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/12 16:19
分母不用減本期回款嗎?
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84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/12 16:20
分母不應(yīng)該是期初十本期發(fā)生一本期回款嗎
![](https://pic1.acc5.cn/013/28/52/90_avatar_middle.jpg?t=1714030984)
賈小田老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 11/12 16:40
一般當(dāng)月底本期沒收回的不包含在內(nèi)的
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84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/12 16:41
我覺得你那個(gè)公式不對(duì)
![](https://pic1.acc5.cn/013/28/52/90_avatar_middle.jpg?t=1714030984)
賈小田老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 11/12 16:45
不好意思,那你說一下你的疑問呢
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84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/12 18:37
無賬期的:應(yīng)收賬款回款率=回款額/本期發(fā)生額
有賬期的:應(yīng)收賬款回款率=回款額/(上期應(yīng)收十本期發(fā)生),這是我的理解
![](https://pic1.acc5.cn/013/28/52/90_avatar_middle.jpg?t=1714030984)
賈小田老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 11/12 19:20
沒有賬期就直接回款了,不會(huì)涉及回款率吧
![](https://pic1.acc5.cn/013/28/52/90_avatar_middle.jpg?t=1714030984)
賈小田老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 11/12 19:21
至于第二種就看你是否考慮當(dāng)期發(fā)生額了,如果當(dāng)月發(fā)生的次月回的話,就只用算期初余額就好了
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84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/12 20:11
不是次月回款,無固定賬期,不穩(wěn)定
![](https://pic1.acc5.cn/013/28/52/90_avatar_middle.jpg?t=1714030984)
賈小田老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 11/12 20:13
那你可以把當(dāng)期發(fā)生額加上
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/12 20:27
有賬期的:應(yīng)收賬款回款率=回款額/(上期應(yīng)收十本期發(fā)生),這樣嗎
![](https://pic1.acc5.cn/013/28/52/90_avatar_middle.jpg?t=1714030984)
賈小田老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 11/12 20:29
嗯嗯,是的
沒問題哈
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84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/12 20:32
老師,保本回收率,能不能指教一個(gè)公式
![](https://pic1.acc5.cn/013/28/52/90_avatar_middle.jpg?t=1714030984)
賈小田老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 11/12 20:53
具體是什么問題呢
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84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/12 20:56
就想把保本回收率計(jì)算出,和上面的應(yīng)收賬款回款率相關(guān)聯(lián),然后確定在保本情況下,確定一下應(yīng)收賬款保本達(dá)標(biāo)值
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/12 20:58
假如,應(yīng)收賬款回收率60%,保本回收率80%,那么在確保保本狀態(tài)下,應(yīng)收賬款回收率就差20%
![](https://pic1.acc5.cn/013/28/52/90_avatar_middle.jpg?t=1714030984)
賈小田老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 11/12 22:47
應(yīng)收賬款只涉及現(xiàn)金流,我怎么感覺和保本沒什么關(guān)系呢,收入成本按權(quán)責(zé)發(fā)生制確認(rèn)的呢
![](https://pic1.acc5.cn/013/28/52/90_avatar_middle.jpg?t=1714030984)
賈小田老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 11/12 22:48
保本意思是銷售收入總額與銷售成本總額相等
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 11/13 13:54
我設(shè)置了一個(gè)公式,保本應(yīng)收占比率=本期發(fā)生*(1-毛利率)/本期應(yīng)收,和上面應(yīng)收賬款的差值,即為保本回收率未達(dá)標(biāo)值,不知可否
![](https://pic1.acc5.cn/013/28/52/90_avatar_middle.jpg?t=1714030984)
賈小田老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 11/13 14:16
同學(xué)你好,我覺得這個(gè)公式?jīng)]啥問題
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