This paper has talked about how to forecast capital requirement by way ofpercentageofsalesmethod, factor analysis, capital character forecast and linear regression analysis.
Usually the percentageofsales is a simple and commonly used method is based on the assumption of the main assets, liabilities, income, cost of sales and direct proportion.
通常销售百分比法是一种简单和常用的方法，其主要是假设资产、负债、收入、成本与销售额成正比例。
3
The standard requires companies provision for accounts receivable balance methodpercentagemethod, the net percentageof credit salesmethod and the aging analysis of three methods.