估算流动资金时应注意哪些问题？
参考答案：
1）在采用分项详细估算法时，应根据项目实际情况分别确定现金、应收账款、存货和应付账款的最低周转天数，并考虑一定的保险系数。
2）在不同生产负荷下的流动资金，应按不同生产负荷所需的各项费用金额，分别按照上述的计算公式进行估算，而不能直接按照100%生产负荷来确定流动资金的需求量。
3）流动资金属于长期性（永久性）流动资产，流动资金的筹措可通过长期负债和资本金的方式解决。
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| When I was eight, I attended school in Bath, England. It was a 1 school made up of four classrooms altogether, 2 about 25 children in each one. For the most part, one teacher was 3 teaching all of the subjects in each class. 4 , Mr Ronald Broaches, the headmaster, would 5 in and teach some subjects. Although he was quite strict with the students, he had an excellent sense of 6 . Many of the children were 7 by him because he was a very good man. In my own 8 , he took a great interest in me when he 9 that I enjoyed doing puzzles. He would often stop me as I was going to class and 10 me a piece of paper, often with a mathematical or logical puzzle on it. 11 time went by, the puzzles gradually got more difficult, but I 12 them. They served to show me that 13 activity was fun and rewarding when the correct 14 were found. Even today I can still 15 Mr. Broackes' joyful exclamation (感叹) of"Well done!" whenever I worked out a puzzle. This simple 16 with a man whom I admired greatly has had a deep influence on my life. I shall forever be 17 that our paths crossed. Mr. Broackes 18 just two weeks after I won the Nobel Prize in Medicine. 19 , I had no chance to speak with him before his death. I learned later that he had heard about my 20 . I will always wish that he knew what a deep influence he had on my life. | ||||
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