摘要
国有企业的物资储备资金 ,既是保证企业生产经营正常进行的前提 ,又是加速流动资金周转的必要条件。要把企业储备资金的定额指标真正“量化” ,并落实到物资品种上 ,就应该有正确的核算方法。葫芦岛锌厂的实践证明 。
Substance reserving fund of state Enterprise is promises that enterprise manufacture manage can normal ongoing,it is prerequisite requirment speeding flowing fund turnover as well.If you want measure quota index of enterprise reserving fund;and fulfill on substance breed,corrective accounting methods shoud be adopted.Practice of Huludao zinc Smelter certify that statistical accounting method can make state enterprise science manage to quota index of enterprise reserving fund.
出处
《有色矿冶》
2001年第4期56-58,共3页
Non-Ferrous Mining and Metallurgy
关键词
储备定额
核算法
估算法
物资分类
周转天数
国有企业
reserving fund quota index
accounting method
compute
substance classsification
turnover days
