工业企业定额流动资金全年平均余额的计算方法,按照制度规定是:(1至12月份各月月初月末的定额流动资金实际占用数之和)÷24。我们在实际工作中把这个公式简化为:(年初余额1/2+年末余额1/2+1至11月各月月末余额)÷12。计算工作量减少一半,计算结果完全准确。如计算一至六月份平均余额,其计算公式为:(年初余额1/2+6月末余额1/2+1至5月份各月月末余额)÷6。其他类推。 The calculation method of annual average fixed capital liquidity balance of industrial enterprises, according to the rules of the system, is: (From 1 to December, the sum of the actual amount of fixed capital liquidity at the beginning of the month and beginning of the month) ÷ 24. In practical work, we simplify this formula as: (Balance at the beginning of the year 1/2 + Balance at the end of the year 1/2 + 1 to the end of November each month) ÷ 12. The calculation workload is reduced by half and the calculation result is completely accurate. For example, if we calculate the average balance from January to June, the formula is: (Balance at the beginning of the year 1/2 + 6 Balance at the end of each month 1/2 + 1 through May) ÷ 6. And so on.