Calculation method of working capital
The specific calculation methods of liquidity include extended index estimation method and itemized detailed estimation method. Among them, the extended index estimation method is a simplified liquidity estimation method, which can refer to the proportion of liquidity in sales revenue and operating costs of similar enterprises or the amount of liquidity used for unit output estimation; The itemized detailed estimation method is to estimate each current asset and current liability separately.
What is the formula for calculating liquidity?
The extended exponential estimation method is simple, but its accuracy is not high. It is generally applicable to liquidity estimation in the project proposal stage. The specific calculation formula is: annual liquidity = annual expense base × various liquidity rates; Annual liquidity = annual output × liquidity occupied by unit product output.
The itemized detailed estimation method only estimates cash, inventory, accounts receivable and accounts payable respectively, and the calculation formula is: current assets = accounts receivable+inventory+cash; Current liabilities = accounts payable; Liquidity = current assets-current liabilities; Increase in liquidity this year = liquidity this year-liquidity last year.
What does working capital loan mean?
Working capital loan is a loan issued to meet the short-term capital demand of operators in the production process and ensure the normal production and business activities. According to the loan term, it can be divided into short-term working capital loans within one year and medium-term working capital loans with a term of one to three years. Working capital loan is a relatively efficient and practical means of financing, which has the characteristics of simple procedures, strong liquidity, short loan period and low financing cost.
How to understand current assets and liquidity?
Liquidity is a part of current assets, and its characteristics include the variability of occupation form, the consistency between cycle and production and operation cycle, the fluctuation of occupation quantity and the flexibility and diversity of liquidity sources; Current assets refer to the assets that an enterprise can realize or consume within one year or more, and are an indispensable part of enterprise assets.