流動(dòng)資金估算流動(dòng)資金估算的基礎(chǔ)：營(yíng)業(yè)收入、經(jīng)營(yíng)成本（了解）擴(kuò)大指標(biāo)估算法計(jì)算公式：流動(dòng)資金=年?duì)I業(yè)收入額×營(yíng)業(yè)收入資金率流動(dòng)資金=年經(jīng)營(yíng)成本×經(jīng)營(yíng)成本資金率流動(dòng)資金=年產(chǎn)量×單位產(chǎn)量占用流動(dòng)資金額（熟悉）分項(xiàng)詳細(xì)估算法1計(jì)算公式：流動(dòng)資金=流動(dòng)資產(chǎn)-流動(dòng)負(fù)債流動(dòng)資產(chǎn)=應(yīng)收賬款+預(yù)付賬款+存貨+現(xiàn)金流動(dòng)負(fù)債=應(yīng)付賬款+預(yù)收賬款流動(dòng)資金本年增加額=本年流動(dòng)資金-上年流動(dòng)資金2估算步驟：確定各分享最低周轉(zhuǎn)天數(shù)，計(jì)算個(gè)分項(xiàng)年周轉(zhuǎn)次數(shù)，估算占用資金額1）確定周轉(zhuǎn)天數(shù)2）年周轉(zhuǎn)次數(shù)計(jì)算:年擊轉(zhuǎn)次數(shù)=360/最低周轉(zhuǎn)次數(shù)3）流動(dòng)資產(chǎn)估算①存貨估算：外購(gòu)原材料、外購(gòu)燃料、在產(chǎn)品、產(chǎn)成品②應(yīng)收賬款估算③現(xiàn)金估算④預(yù)付賬款估算4）流動(dòng)負(fù)債估算①應(yīng)付賬款估算②預(yù)收賬款估算