共查询到20条相似文献，搜索用时 62 毫秒
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何秀贤 《淮阴师范学院学报(哲学社会科学版)》1995,(3)
本文针对目前计算流动资金周转加速率存在两种并行方法、衡量流动资金周转速度的变动水平存在双重标准的问题．从周转天数与周转次数两者之间的内在联系──经济指标的正逆性入手进行分析．从理论和实践两个方面论证了“周转天数和周转次数都是反映流动资金周转速度的指标．但衡量流动资金周转速度变动水平的只能是按周转次数计算的加速率。”从而消除了正指标和逆指标在理解和运用过程中存在的种种误解和错误。 相似文献
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刘贤昌 《黄冈师范学院学报》2014,(4):24-26
本文从财务指标的角度对企业的营运能力进行探讨。众所周知,各项资产的周转率越高,则企业的营运能力越强。然而,在计算财务指标时也存在着一定的缺陷。所以,企业在进行营运能力分析时应该结合实际情况,只有这样才能做出正确的评价。通过企业的营运能力的分析,可以给企业和所有者带来收益。最后针对如何提高企业营运能力,提出几点建议。企业应当制定有效的管理策略,加快各项资产的周转率,促使企业在竞争激烈的环境中能够健康、稳定的发展。 相似文献
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冯国强 《宿州教育学院学报》2012,15(5):36-37,49
存货涉及到企业采购、生产、销售各环节,存货利用水平、管理效率的高低对企业财务状况影响较大,然而现有存货周转率指标具有一定局限性,不利于精确全面分析存货周转状况。本文从精确全面的角度出发,分阶段分析存货周转及存货资金周转状况,旨在提供精确全面且易于操作的方法评价企业存货周转情况,加强其内部管理。 相似文献
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刘琳 《湖南大众传媒职业技术学院学报》2005,5(3):87-91
筹资风险可以借助于财务杠杆系数、资产负债率等偿债能力指标来预测，控制该类风险的关键是优化资本结构，确保权益资本保值增值。投资风险可以通过计算经营杠杆系数、投资回收期、净现值、现值指数、销售利润率、资本利润率、总资产收益率等指标来预测，控制该类风险的关键是以市场为导向，投资知识资本项目。资本营运风险可以通过计算存货周转率、应收帐款周转率、总资产周转率等指标来预测，控制该类风险的关键是整合资产，提高企业资产利润率。 相似文献
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苏秀平 《闽西职业大学学报》2005,7(4):36-38
在企业资信评级中，应收账款周转速度是十分值得关注的一项指标。在贷款企业资信评级体系中，应收帐款周转速度[公式：主营业务收入／（期初应收账款余额原值＋期末应收账款余额原值）／2]是评判企业经营能力的主要指标之一，根据企业所属行业的不同，该指标的参照标准略有差异。资信评级的过程包括查看表象、分析原因、做出结论、提出建议等一系列环节。因此，有必要对“应收账款周转速度”的影响因素、评级分析方法进行分析，并提出该指标的改进建议。 相似文献
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柯玲 《黄冈师范学院学报》2010,30(3):52-54
本文采用logistic回归模型,分别从企业财务的四个方面选出了四个指标：股东权益比（偿债能力）、应收帐款周转率（营运能力）、总资产增长率（成长能力）、税前利润增长率（盈利能力）,利用SPSS软件,对上市公司的财务风险进行了研究。结果表明,由该指标建立的回归模型拟合效果非常好,同时也具有很好的预测准确度和实用推广性。 相似文献
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李宪英 《高等教育与学术研究》2006,(4)
应收账款是企业流动资产的重要组成部分,是企业营运资金管理的重要内容。应收账款的回收及时与否,直接影响企业营运资金的周转和经济效益。要在事前控制、事中监督、事后催讨这三大环节上加强对应收账款进行严格管理和全程监控。 相似文献
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苏秀平 《闽西职业技术学院学报》2005,7(4):36-38
在企业资信评级中,应收账款周转速度是十分值得关注的一项指标。在贷款企业资信评级体系中,应收帐款周转速度[公式:主营业务收入/(期初应收账款余额原值+期末应收账款余额原值)/2]是评判企业经营能力的主要指标之一,根据企业所属行业的不同,该指标的参照标准略有差异。资信评级的过程包括查看表象、分析原因、做出结论、提出建议等一系列环节。因此,有必要对“应收账款周转速度”的影响因素、评级分析方法进行分析,并提出该指标的改进建议。 相似文献
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《海外英语》2007,(5):10-11
Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help? 相似文献
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《海外英语》2007,(4):36
There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love. 相似文献
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Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject. 相似文献
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Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities. 相似文献
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RUZBEHANI Mohsen 《重庆大学学报(英文版)》2004,3(1):20-25
1.IntroductionOne-cyclecontrolmethod,whichwasproposedaboutonedecadeago[1],hasbecomeanattractivemethodinspecialfieldssuchaspowerfactorcorrection[2-6],switchingamplifiers[7,8],etc.Themainideaofthiscontrollerisbasedonintegrationofdiodevoltageinone-cycleandforcesittobeexactlyequaltothereferencevalue.Themainadvantageofthiscontrollerisitsrealtimeabilitytorejectthevariationofinputvoltage[1].Despitethisgreatability,ithasnogoodperformancesinrejectingofloaddisturbanceandfollowingreferencecommands.Espec… 相似文献
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唐芳 《读与写:教育教学刊》2008,5(6)
During interview with English majors, it was found that a majority of students expressed disappointment with their experience of English literature classes. Students' dislike of learning English literature appears to be the major problem of teaching English literature in China. Reader response approach is a good way to solve this problem. In this paper, I explain the rationale behind the reader response approach, such as its origin, definition, features, assumptions, and strategies. Then I illustrate how reader response approach works as a teaching strategy by presenting several teaching models. At last I evaluate its usefuiness for teachers and present the advantages of reader response approach in Chinese context. 相似文献