2002쓪4퓂뗚ꆡꆡꆡꆡꆡꆡꆡApr.,200216뻭뗚2웚ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뮪ꆡ뚫ꆡ뺭ꆡ볃ꆡ맜ꆡ샭EastChinaEconomicManagemꆡꆡꆡꆡꆡ,펦쫕헋뿮훜싊ꆢ듦믵훜싊펦뾼싇뿚뺶튻훂뗒ꆡ캪(뮪뚫뒬늰릤튵톧풺,붭쯕ꆡ헲붭ꆡ212003)[햪튪]닆컱뇈싊볆쯣쫇닆컱놨뇭럖컶뗄훘튪뮷뷚,닆컱뇈싊놾짭죧춬닆컱놨뇭짏뗄쫽ퟖ튻퇹,늢늻튻뚨쓜캪춶헟쳡릩듰낸,떫쫇쓜릻쳡돶컊쳢ꆣ닆컱뇈싊뗄볆쯣펦룃뿚뺶튻훂,틔뇣퓚뷢쫍닆컱뇈싊쪱룼뻟쮵럾솦ꆣ펦쫕헋뿮훜싊ꆢ듦믵훜싊쫇뺭뎣폃떽뗄솽룶닆컱뇈싊ꆣ펦쫕헋뿮훜싊뗄럖ퟓ럖쒸펦뾼싇짞쿺ꆢ쿖쿺룅쓮틔벰퓶횵쮰뗄펰쿬ꆣ듦믵훜싊뗄럖ퟓ럖쒸펦뾼싇듦믵쯹뒦뗄ힴ뿶,룼쿪쾸뗄듦믵훜싊늻뷶뿉놣돖뿚뺶튻훂,뮹뿉뾼뫋폐맘늿쏅뗄릤ퟷ튵벨ꆣ[맘볼듊]펦쫕헋뿮훜싊;듦믵훜싊;뿚뺶튻훂[훐춼럖샠뫅]ꆡ[컄쿗뇪쪶싫]Aꆡꆡꆡ[컄헂뇠뫅]1007ꆪ5097(2002)02ꆪ0152ꆪ02ConsideringthecomparabilityofaccountsreceivableturnoverandinventorytrunoverDIWei(EastChinaShipbuildingTechnologyInstitute,Zhengjiang212003,China)Abstract:,cannotsurelygiveanswerstoinvestors,buttheycanprovideꆰquestionsꆱ.whilewearecalculatingfinancialra2tios,,,:accountsreceivable;inventoryturnover;comparabilityꆡꆡ볆쯣펦쫕헋뿮훜싊펦뾼싇뿚뺶튻훂쿺쫛쫕죫쫇웳튵퓚쿺쫛짌욷믲쳡릩샍컱뗈뺭펪튵컱훐쪵펦쫕헋뿮훜싊쫇폃폚럖컶웳튵펦쫕헋뿮폠뛮뗄뫏샭탔쿖뗄쫕죫,냼삨쿖뷰쿺쫛쫕죫(볲돆쿖쿺쫕죫)뫍짞쿺쿺쫛폫쫕헋킧싊뗄훘튪횸뇪횮튻ꆣ쯼쫇횸쿺쫛쫕죫폫욽뻹펦쫕헋쫕죫(볲돆짞쿺쫕죫)솽늿럖ꆣ펦쫕헋뿮쫇횸웳튵틲쿺쫛짌뿮횮뇈,볆쯣릫쪽캪:욷ꆢ닺욷믲쳡릩샍컱뛸탎돉뗄햮좨,랴펳뗄쫇짞쿺뗄룅쓮ꆣ펦쫕헋뿮훜싊쿺쫛쫕죫쿔뛸틗볻,럖ퟓ쿮ꆢ럖쒸쿮볆쯣뿚뺶늻튻훂탔,웤떼훂뗄뫳=욽뻹펦쫕헋뿮맻쫇:룃횸뇪폃살뇭쪾쓪뛈쓚펦쫕헋뿮뮯캪쿖뷰뗄욽뻹듎(1)럖ퟓ쿮뫍럖쒸쿮좱랦뿉뇈탔ꆣ평폚럖ퟓ쿮볈냼삨쿖쫽,쯼쮵쏷펦쫕헋뿮쇷뚯뗄쯙뛈ꆣ튻냣살쮵,펦쫕헋뿮훜쿺쫕죫폖냼삨짞쿺쫕죫,뛸럖쒸뷶횸짞쿺뛔펦뗄쿺쫛쫕죫,싊풽룟,쮵쏷펦쫕헋뿮뗄쫕믘쯙뛈풽뿬;랴횮,퓲쮵쏷웳튵쯹틔룃뇈싊횸뇪좱랦뿉뇈탔ꆣ펪퓋뷰맽뛠뗘듴훍퓚펦쫕헋뿮짏,펰쿬헽뎣뗄뷰훜ꆣ(2)컞램헦쪵뗘랴펳웳튵펦쫕헋뿮뗄훜쯙뛈ꆣ평폚닆볆쯣헢튻횸뇪,펦힢틢럖ퟓ쿮ꆢ럖쒸쿮볆쯣뿚뺶뗄튻훂탔ꆣ컱놨뇭뗄췢늿쪹폃헟컞램좡뗃웳튵짞쿺쫕죫쫽뻝,쟒쓚늿쪹(튻)럖ퟓ쿮ꆢ럖쒸쿮펦춬쪱뻟폐짞쿺룅쓮폃죋좡뗃헢튻쫽뻝튲뷏삧쓑,떱잰뗄쪵볊릤ퟷ훐,횻쓜붫웳퓚쪵볊퓋폃룃횸뇪쪱,볆쯣릫쪽훐뗄ꆰ쿺쫛쫕죫ꆱ쫽듓튵뗄쿖쿺쫕죫쫓캪쫕헋쪱볤캪쇣뗄짞쿺쫕죫,늢뻝틔볆쯣펦쯰틦훐좡뗃,쫇횸뿛돽쿺쫛헛뿛뫍헛죃뫳뗄쿺쫛뺻뛮ꆣꆰ욽쫕헋뿮훜횸뇪ꆣ뺡맜퓚놣돖샺쪷뗄튻맡탔뗄잰쳡쿂,퓋폃뻹펦쫕헋뿮ꆱ쫇횸캴뿛돽뮵헋ힼ놸뗄펦쫕헋뿮쎫뛮,쯼쫇쿺쫛뺻뛮볆쯣뗄펦쫕헋뿮훜싊죔뻟폐튻뚨뗄럖컶뫍샻폃볛닺뢺햮뇭훐ꆰ웚돵펦쫕헋뿮폠뛮ꆱ폫ꆰ웚쒩펦쫕헋뿮폠뛮ꆱ횵,떫볆쯣뷡맻튻냣뇈룃횸뇪뗄쪵볊횵욫듳,쳘뇰쫇웳튵뗄뗄욽뻹쫽ꆣ쿖쿺쫕죫햼쿺쫛뺻뛮뷏듳뇈훘쪱,룼죝틗퓬돉웳튵펦쫕헋뿮[쫕룥죕웚]ꆡ2002ꆪ01ꆪ01[ퟷ헟볲뷩]ꆡ뗒ꆡ캪(1965ꆪ),쓐,붲쪦ꆣꆪ152ꆪ' 1994-2006 China Academic Journal Electronic Publishing House. All rights reserved.
훜킧맻뗄쎤쒿샖맛ꆣ쳬쫽ꆣ듦믵훜싊쫇뫢솿뫍움볛웳튵릺죫듦믵ꆢ춶죫짺헫뛔틔짏횢뷡,컒쏇죏캪ꆰ쿺쫛뺻뛮ꆱ펦틔뿛돽쿖쿺쫕닺ꆢ쿺쫛쫕믘뗈룷뮷뷚맜샭ힴ뿶뗄ퟛ뫏탔횸뇪ꆣ듦믵훜싊죫뺻뛮뗄ꆰ짞쿺뺻뛮ꆱ살볆쯣ꆣ뷢뻶룃컊쳢뿉틔룹뻝쿖뷰ꆢ뗄볆쯣릫쪽캪:듦믵훜싊=쿺쫛돉놾ꇂ욽뻹듦믵ꆣ틸탐듦뿮뛠삸쪽볇헋훐뗄폐맘쫽뻝볆쯣ꆰ짞쿺뺻뛮ꆱꆣ웤볆컒쏇죏캪튪쪹듦믵훜싊쓜헦헽랴펳돶듦믵맜샭뗄ힴ쯣늽훨캪:쫗쿈,듓쿖뷰죕볇헋뫍틸탐듦뿮죕볇헋훐뛔펦뿆뿶,뮹펦룹뻝뻟쳥쟩뿶뛔듋릫쪽뷸탐뇤뮯,틔뛔듦믵뗄뷡릹쒿ꆰ쿺쫛쫕죫ꆱ삸뗄랢짺뛮뫏볆쫽뗃떽쿖쿺쫕죫;틔벰펰쿬듦믵훜쯙뛈뗄훘튪쿮쒿뷸탐럖컶ꆣ좻뫳,룹뻝ꆰ짞쿺뺻뛮=쿺쫛뺻뛮-쿖쿺쫕죫뺻뛮ꆱ볆ꆰ쿺쫛돉놾ꆱ쫽뻝살ퟔ쯰틦뇭,쯼튻냣쫇룹뻝쿺쫛쫽솿쯣릫쪽볆쯣짞쿺뺻뛮ꆣ돋틔췪릤닺욷떥캻돉놾ꆣ뛸닺욷훆퓬웳튵뗄췪릤닺욷돉놾릹(뛾)럖ퟓ럖쒸쿮펦춬쪱캪늻몬쮰쿺쫛쫕죫믲캪돉쿮쒿훐폐횱뷓닄쇏ꆢ횱뷓죋릤벰훆퓬럑폃ꆣ쳘뇰퓚뿆벼랢몬쮰쿺쫛쫕죫듯ꆢퟔ뚯뮯돌뛈룟뗄쿖듺뮯듳짺닺랽쪽쿂,믺웷짨놸뗈쇷쮮내헕컒맺쒿잰뗄훆뛈맦뚨,튻냣쓉쮰죋뗄ꆰ닺욷쿺쫛쫕쿟뗄돉놾풽살풽룟,떼훂쿠펦뗄훆퓬럑폃뇈훘햼닺욷돉놾뗄죫ꆱ뿆쒿뷶횻뫋쯣웳튵쿺쫛맽돌훐쪵쿖뗄늻몬쮰볛뿮ꆣ떱릺뇈훘횱쿟짏짽ꆣ쿺쮫랽틔잮믵솽쟥뗄탎쪽쪵쿖쿺쫛쪱,펦ퟶ믡볆럖슼뛸닺욷훆퓬웳튵뗄듦믵릹돉랶캧뇈뷏맣랺,쫇뿢듦풭닄:뷨쇏ꆢ뗍횵틗뫄욷ꆢ냼ힰ컯ꆢ퓚닺욷ꆢ췪릤닺돉욷,짵훁뮹냼:틸탐듦뿮듻:닺욷쿺쫛쫕죫삨퓚춾닄쇏ꆣ틲듋,닺욷훆퓬웳튵뗄듦믵훜싊췹췹듦퓚럖듻ퟓꆢ럖쒸볆쯣뿚뺶늻튻훂뗄쟩뿶ꆣ:펦붻쮰뷰ꆪꆪꆪ펦붻퓶횵쮰(쿺쿮쮰);떱쿺믵랽틔짞쿺뗄탎쪽쪵쿖쿺쫛쪱,펦ퟶ믡볆럖슼컒쏇뿉틔짨볆쇭췢튻킩횸뇪틔랴펳듦믵룷릹돉쿮쒿뗄훜:뷨싊,볈쓜랴펳뗃룼쿪쾸,춬쪱뮹쓜믹놾놣돖볆쯣뿚뺶튻:펦쫕헋뿮듻:닺욷쿺쫛쫕죫훂ꆣ듻:펦붻쮰뷰ꆪꆪꆪ펦붻퓶횵쮰(쿺쿮쮰)ꆣ(튻)췪릤닺돉욷훜싊튲뻍쫇쮵,럖ퟓ쿮캪늻몬쮰쿺쫛쫕죫,뛸럖쒸쿮캪몬쮰췪릤닺돉욷훜싊쿺쫛돉놾=쿺쫛쫕죫,솽헟쯹몭룇뗄랶캧늻춬,퓬돉볆쯣뿚뺶늻튻훂ꆣ욽뻹뿢듦췪릤닺돉욷듦믵뛔폚뗚뛾샠볆쯣뿚뺶늻튻훂뗄쟩뿶,컒쏇죏캪폐쿂솽훖룃횸뇪쓜랴펳뿢듦닺돉욷뗄맜샭킧싊ꆢ훜쯙뛈,틔벰뷢뻶냬램쿺쫛늿쏅뗄쿺쫛튵벨ꆣ:(뛾)풭닄쇏훜싊(1)붫럖ퟓ쿮뗄쿺쫛쫕죫뗷헻캪몬쮰쿺쫛쫕죫ꆣ컒쏇뿉틔붫쿺쫛쫕죫ꇁ(1+17%)탎돉볛쮰뫏볆뗄몬쮰쿺쫛쫕죫ꆣ풭닄쇏훜싊틑쪹폃뗄풭닄쇏돉놾=욽뻹풭닄쇏듦믵(2)죧맻늻닉좡짏쫶뗄뗷헻냬램,퓲펦붫럖쒸쿮뗄욽뻹룃횸뇪쓜랴펳뿢듦풭닄쇏뗄맜샭킧싊ꆢ훜쯙뛈ꆣ풭닄펦쫕헋뿮폠뛮뗷헻캪늻몬쮰쿺쫛쫕죫ꆣ볆쯣냬램캪:쇏훜싊룟,랴펳웳튵뗄뿢듦닄쇏믽톹짙,뷰쪹폃킧싊욽뻹펦쫕헋뿮폠뛮ꇂ(1+17%)ꆣ룟,쳘뇰쫇퓚쫊쪱짺닺쾵춳쿂,룃횸뇪룼쓜쮵쏷컊쳢ꆣ쯼랴돽짏솽샠펦쫕헋뿮훜싊뗄럖ퟓ럖쒸볆쯣뿚뺶늻튻훂뗄펳웳튵릩펦늿쏅뗄튵벨ꆣ쟩뿶췢,웳튵닉폃ퟜ볛램뫋쯣쿖뷰헛뿛쪱,튲뿉쓜랢짺룃횸(죽)퓚닺욷훜싊뇪뗄럖ퟓ럖쒸볆쯣뿚뺶늻튻훂뗄쟩뿶ꆣ룹뻝훘튪탔풭퓲,죧맻쿺쫛훐랢짺뗄쿖뷰헛뿛뷏뛠,튲탨튪뷸탐쫊떱뗘쫽뻝뗷퓚닺욷훜싊훆퓬돉놾=욽뻹퓚닺욷듦믵헻ꆣ룃횸뇪랴펳웳튵뗄짺닺킧싊ꆣ룃뇈싊룟랴펳웳튵뗄짺닺볆쯣듦믵훜싊펦뾼싇뿚뺶튻훂솦잿,짺닺맽돌훐햼폃뗄뷰짙ꆣ쯼랴펳웳튵짺닺늿쏅뗄튵퓚쇷뚯닺훐,듦믵쯹햼뗄뇈훘뷏듳ꆣ듦믵뗄쇷뚯탔벨ꆣ,튻냣폃듦믵뗄훜쯙뛈횸뇪살랴펳,벴듦믵훜싊믲듦믵훜[퓰죎뇠벭:탭풾믔]ꆪ153ꆪ' 1994-2006 China Academic Journal Electronic Publishing House. All rights reserved.
