For example, the capital demand of an enterprise to maintain normal operation is 6.5438+0 million yuan, but the actual capital investment is 6.5438+0.3 million yuan, so there will be 300,000 yuan of funds that do not need to participate in business circulation.
Capital precipitation is a saying in individual capital, which is common in banks and enterprises. It means that in the process of daily capital inflow and outflow, there is always a certain amount of funds in the account, and this part of funds is relatively stable, so it is called capital precipitation, which is an image statement.
Just like the sediment in the river, some are washed away, and some are just washed from the upstream, but some of the bottom of the river is always left as sediment. For banks, it is obvious that some people save money and some people withdraw money. Because many people behave in different ways, some funds are often left in bank accounts for use.
Type:
Permanent precipitation fund
Its characteristic is that these assets cannot be recovered in the form of their use value, and their use value is no longer recognized or realized by the market. Therefore, these assets can only be disposed of in the form of other use values, such as selling in the form of waste materials. The recovery value of these assets is far lower than their cost value, which brings actual asset losses to enterprises and reduces the amount of funds owned by enterprises;
Temporary precipitation of funds
Its characteristic is that these assets can be recovered in the form of their use value, and their market demand still exists. This demand for fixed assets is manifested in the demand for the products it produces; For current assets, this demand is manifested as its own demand. However, due to the influence of system, enterprise management level and product (commodity) quality factors, the market value of these assets is difficult to realize.
On the whole, the realized value of temporarily deposited funds will inevitably decrease, that is, it will be sold at a reduced price; Or overstock the warehouse bottom and wait for an opportunity to sell, which will slow down the capital turnover of enterprises and form a capital backlog.