定额流动资金周转天数是考核企业流动资金周转速度的重要财务指标,是反映和分析流动资金利用效果的标尺之一。现行会计制度和教材对定额流动资金周转天数的计算,一般用下列公式表述。定额流动资金周转天数=定额流动资金平均余额×过算期天数/计算期产品销售收入笔者在多年的工作实践和实际教学中,觉得这个公式总不是那么得心应手。就实际工作来说,运算时,子项乘积很大。计算期如一个月,定额流动资金平均余额要扩大三十倍,在计算年周转率时, The fixed working capital turnover days is an important financial indicator for assessing the turnover rate of corporate liquidity, and is one of the indicators for reflecting and analyzing the effectiveness of liquidity utilization. The current accounting system and teaching materials for the calculation of the number of working days for fixed working capital are generally expressed by the following formula. Fixed-value liquidity turnover days = average fixed-rate liquidity balance × number of days in the over-calculation period / calculation period Product sales income The author felt that this formula is not always easy to handle in years of work practice and practical teaching. In practical terms, when computing, the product of the children is large. For a calculation period of one month, the average balance of fixed-term liquidity funds will be increased by 30 times. When calculating the annual turnover rate,