问题已解决
資料二中怎么計算營運資金墊支,麻煩老師講講,計算下
FAILED
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同學,你好
營運資金是指流動資產(chǎn)-流動負債,本題中的營運資金=存貨? 應收賬款-應付賬款=20-5=15
2021 02/17 11:16
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2021 02/17 11:19
我不懂這個公式,怎么理解呢,為什么營運資金是資產(chǎn)減去負債呢
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2021 02/17 11:22
這是營運資金的基本概念,財管教材上是這么定義的
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2021 02/17 11:26
這里面說的是營運資金墊付哦,怎么理解這個墊付呢
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2021 02/17 11:41
企業(yè)資金不足,需要補充一部分資金使企業(yè)正常經(jīng)營運作,補充的那一部分資金叫墊支,因為運作結(jié)束后可以取回來的,并沒有增加或減少。比如本題中的存貨可以銷售變現(xiàn),應收款可以回款,應付款需要支付,這部分資金屬于營運資金的循環(huán),所以叫墊支資金(將來可以回收)
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