Capital turnover rate refers to the ratio of net sales to working capital, which reflects the turnover times and days of working capital in the calculation period. It can be calculated quarterly and annually, and its calculation formula is as follows: the net sales income divided by the average balance of current assets equals the turnover times. The number of days in the reporting period divided by the number of turns equals the number of turns. The average balance of current assets refers to the average of the number of statements at the beginning and the number of statements at the end. There is no need to calculate by month or day. For example, the net sales income in the first and second quarters is 6.5438+0 million yuan, and the opening and closing numbers of the statements are 300,000 yuan and 400,000 yuan respectively. The net sales income of 6,543.8+0,000 yuan divided by half of the sum of 300,000 yuan and 400,000 yuan equals 2.86 turnover times, and 654.38+0.80 days divided by 2.86 times equals 63 turnover days. Turnover times and turnover days are both capital turnover rates.
Liquidity turnover rate is the ratio of liquidity turnover rate to average liquidity occupation in the process of liquidity movement.
Summary of knowledge points in the chapters of intermediate accounting title examination, I wish you easy evidence collection.
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