流动比率计算公式（考试和工作都能用到）
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<p style="box-sizing: border-box; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); margin-top: 0px !important;"><span style="box-sizing: border-box; font-weight: 700; margin: 0px; padding: 0px; border: 0px;">整理不易，仅供参考！</span></p><p class="ql-align-justify syl-page-br" style="box-sizing: border-box; margin-top: 18px; margin-bottom: 18px; padding: 0px; border: 0px; height: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);"><br style="box-sizing: border-box;"/></p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">1、流动比率=流动资产/流动负债</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">2、速动比率=（流动资产-存货）/流动负债</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">3、保守速动比率＝（现金＋短期证券+应收票据＋应收账款净额）/流动负债</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">4、营业周期=存货周转天数+应收账款周转天数</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">5、存货周转率（次数）=销售成本/平均存货</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">其中：平均存货=（存货年初数+存货年末数）</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">存货周转天数=360/存货周转率=（平均存货*360）/销售成本</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">6、应收账款周转率（次）=销售收入/平均应收账款</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">其中：销售收入为扣除折扣与折让后的净额；</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">应收账款是未扣除坏账准备的金额</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">应收账款周转天数=360/应收账款周转率=（平均应收账款*360）/主营业务收入净额</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">7、流动资产周转率（次数）=销售收入/平均流动资产</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">8、总资产周转率=销售收入/平均资产总额</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">9、资产负债率=负债总额/资产总额</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">10、产权比率=负债总额/所有者权益</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">11、有形净值债务率=负债总额/(股东权益-无形资产净值)</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">12、已获利息倍数=息税前利润/利息费用</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">13、销售净利率=净利润/销售收入*100%</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">14、销售毛利率=(销售收入-销售成本)/销售收入*100%</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">15、资产净利率=净利润/平均资产总额;</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">16、净资产收益率=净利润/平均净资产(或年末净资产)*100% 或销售净利率*资产周转率*权益乘数或资产净利率*权益乘数</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">17、现金到期债务比=经营现金净流入/本期到期的债务=经营现金净流入/（到期长期债务+应付票据）</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">18、现金流动负债比=经营现金流量/流动负债</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">19、现金债务总额比=经营现金流入/债务总额</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">20、销售现金比率=经营现金流量/销售额</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">21、利率=纯利率+附加率+风险附加率</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">22、全部资产现金回收率=经营现金净流量/全部资产*100%</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">23、固定平均年成本=(原值+运行成本-残值)/使用年限 或=(原值+运行成本现值之和-残值现值)/年金现值系数</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">24、营业现金流量=营业收入-付现成本-所得税=税后净利润+折旧=收入(1-所得税)-付现成本(1-所得税)+折旧*税率</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">25、调整现金流量法：调后净现值=∑] a－肯定当量</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">26、风险调整折现率法：调后净现值=∑[预期现金流量/(1+风险调整折现率)^t]</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">投资者要求的收益率=无风险报酬率+B *(市场平均报酬率-无风险报酬率):</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">项目要求的收益率=无风险报酬率+项目的B *(市场平均报酬率-无风险报酬率)</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">27、净现值=实体现金流量/实体加权平均成本-原始投资 =股东现金流量/股东要求的平均率-股东投资</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">28、B权益=B资产*(1+负债/权益) B资产=B权益/(1+负债/权益)</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">29、现金返回线R= 上限=3*现金返回线-2*下限%</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">30、收益增加=销量增加*单位边际贡献</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">31、应收账款应计利息=日销售额*平均收现期*变动成本率*资本成本/平均余额=日销售额*平均收现期 占用资金=平均余额*变动成本率</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">32、折扣成本增加=新销售水平*新折扣率*享受折扣比例-旧销售水平*旧折扣率*享受折扣的顾客比例</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">33、材料分配率=材料实际总消耗量或实际成本/产品材料定额销量或定额成本之和</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">人工(制造费用)分配率=生产工人工资(制造费用)总额/各产品实用(定额、机器)工时之和辅助生产单位成本=辅助费用总额/产品或劳务总量(不含对辅助各车间提供的产品或劳务)</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">各受益车间、产品、部门应分配的费用=辅助生产的单位成本*耗用量</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">34、在产品约当产量=在产品数量*完工程度 产成品成本=单位成本*产成品产量</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">单位成本=月初在产品成本+本月生产费用/(产成品产量+月末在产品约当产量)</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">月末在产品成本=单位成本*约当产量,</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">35、月末在产品成本=在产品数量*在产品定额单位成本</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">产成品总成本=(月初在产品成本+本月费用)-月末在产品成本 产成品单位成本=产成品总成本/产成品产量</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">36、材料分配率=(月初在产品实际成本+本月投入的实际成本)/(完工产品定额材料成本+月末在产品定额成本)</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">工资分配率=(月初在产品实际工资+本月投入的实际工资)/(完工产品定额工时+月末在产品定额工时)</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">在产品应分配的材料(工资)成本=在产品定额材料(工资)成本*材料(工资)分配率.</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">完工产品应分配的材料(工资)成本=完工产品定额材料(工资)成本*材料(工资)分配率</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">37、联产品成本售价法：某产品成本=某产品销售价格/销售价格总额*</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">实物数量法：单位数量(重量)成本=联合成本/各联产品的总数量(总重量)</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">38、利润=单价*销量-单位变动成本*销量-固定成本或=安全边际率*边际贡献率,</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">39、材料价差=实际数量*(实际价格-标准价格) 材料数差=(实际数量-标准数量)*标准价格;</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">工资率差=实际工时*(实际工资率-标准工资率) 人工效率差=(实际工时-标准工时)*标准工资率</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">40、制造费用标准分配率=制造费用预算总额/直接人工标准总工时 费用标准成本=直接人工标准工时*标准分配率-</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">41、变动制造费用耗费差=实际工时*(实际分配率-标准分配率) 效率差=(实际工时-标准工时)*标准分配率</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">42、固定制造费用耗费差=固定制造费用实际数-预算数</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">能量差=预算数-标准成本=(生产能量-实际产量标准工时)*标准分配率</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">闲置能量差=(生产能量-实际工时)*标准分配率 率差=(实际工时-实际产量标准工时)*标准分配率</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">43、投资报酬率=部门边际贡献/资产额 剩余收益=部门边际贡献-部门资产*资本成本</p><p class="ql-align-justify" style="box-sizing: border-box; margin-top: 20px; margin-bottom: 20px; padding: 0px; border: 0px; color: rgb(34, 34, 34); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 18px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255);">44、营业现金流量=年现金收入-支出 现金回收率=营业现金流量/平均总资产 剩余现金流量=经营现金流入-部门资产*资本成本</p>
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