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2016中级会计职称《财务管理》预习:采用逐项分析法预测

来源:环球网校 时间:2016/1/6 10:57:59 作者:环球网校

<p> <span style="line-height:2;font-size:14px;font-family:SimSun;">下面是<a href="http://gxhqwx.soxsok.com/" target="_blank"><span style="color:#E53333;"><strong>环球网校(</strong></span><span style="color:#E53333;"><strong>http://gxhqwx.soxsok.com/</strong></span><span style="color:#E53333;"><strong></strong></span><span style="color:#E53333;"><strong>)</strong></span></a>小编为大家准备的有关于2016中级会计职称考试《财务管理》的相关预习主要介绍的是第五章筹资管理(下)中第二节资金需用量预测的相关知识点的总结。下面跟随环球网校小便的脚步一起来看一下都有哪些知识点要我们来看一下吧。</span> </p> <p> <br /> </p> <p style="text-align:center;"> <span style="line-height:2;font-size:14px;font-family:SimSun;"><strong>知识点预习:采用逐项分析法预测——“先分项、后汇总”</strong></span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">1)根据各个资金占用项目(如现金、存货、应收账款、固定资产)以及各个资金来源项目(如应付账款及应付费用等经营性负债)同产销量之间的关系,分别确定各个项目的资金习性模型,然后汇总(资金占用额与资金来源相抵额)在一起,得出资金总额习性模型。</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">2)某项目的资金习性关系式Y=a+bX中:</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">①Y为某资金占用项目(或资金来源项目)总额,X为产销量(或销售额);</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">②a为某资金占用项目(或资金来源项目)的不变资金总额;</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">③b为某资金占用项目(或资金来源项目)单位产销量(或销售额)的变动资金。</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">3)资金总额习性模型为:∑Y=∑a+∑bX</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">①不变资金总额(∑a)=∑各项资产的不变资金占用额-∑各项经营负债的不变资金来源额</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">②单位变动资金(∑b)=∑各项资产的单位变动资金占用额-∑各项经营负债的单位变动资金来源额</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">③预计资金需要量(∑Y)=预计资产总额-预计经营负债</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">在逐项分析法下,预计资金需要量是指通过筹资应达到的资金总量,即:</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">预计资金需要量=预计资产总额-预计经营负债=预计筹资性负债+预计股东权益</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">预测需要增加的筹资额(资金需求增长额)</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">=预计资金需要量-基期资金总额</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">=(预计筹资性负债+预计股东权益)-(基期筹资性负债+基期股东权益)</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">=筹资性负债增长额+股东权益增长额</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">外部融资需求量=预计资金需求增长额-预计利润留存额</span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;"><a href="http://gxhqwx.soxsok.com/" target="_blank"><span style="color:#E53333;"><strong>环球网校</strong></span></a>小编提醒各位:会计资格考试瞬息万变,想要报考会计职称考试的同学们要抓紧时间了,记得环球网校小编一直陪在你身边,助你轻松!想要了解更多较新会计资讯,请登录环球网校考试网频道,届时我们将会为大家分享更多相关考试信息!</span> </p>

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