应收账款周转率、存货周转率应考虑口径一致-华东经济管理.PDF

2002 年 4 月 华 　东 　经 　济 　管 　理 Apr. , 2002 　　　　　　　　　　　　East China Economic Management 　　　　　　　　　　　　 第 16 卷第 2 期 Vol. 16 ,No. 2 应收账款周转率、存货周转率应考虑口径一致 狄　为 (华东船舶工业学院 , 江苏 　镇江 　212003) [摘要] 财务比率计算是财务报表分析的重要环节 , 财务比率本身如同财务报表上的数字一样 , 并不一定能 为投资者提供答案 , 但是能够提出问题。财务比率的计算应该口径一致 , 以便在解释财务比率时更具说服 力。应收账款周转率、存货周转率是经常用到的两个财务比率。应收账款周转率的分子分母应考虑赊销、 现销概念以及增值税的影响。存货周转率的分子分母应考虑存货所处的状况 , 更详细的存货周转率不仅可 保持口径一致 , 还可考核有关部门的工作业绩。 [ 关键词] 应收账款周转率 ; 存货周转率 ; 口径一致 [ 中图分类号] F275. 2 　 [文献标识码] A 　　　 [文章编号] 1007 —5097 (2002) 02 —0152 —02 Considering the comparability of accounts receivable turnover and inventory trunover DI Wei ( ) East China S hipbuildin g Technology Institute , Zhengjian g 212003 , China Abstract : Calculating financial ratios are important parts in analysis of financial statements. Financial ratios which are like the figures in financial statements , can not surely give answers to investors , but they can provide “questions”. while we are calculating financial ra tios , we should conside the comparability. In this way they will be more convincible. Accounts receivable turnover and inventory turnover are two financial ratios we often use. Denominator and numerator of accounts receivable trunover should be considered the ef fect of cash sales and VA T. While we are talking about denominator and numerator of inventory turnover , we should consid