投资 · 西方古典

大卫·李嘉图:政治经济学及赋税原理·摘录 22

大卫·李嘉图《政治经济学及赋税原理》· On the Principles of Political Economy and Taxation · 投资

According as capital is rapidly perishable, and requires to be frequently reproduced, or is of slow consumption, it is classed under the heads of circulating, or of fixed capital. A brewer, whose buildings and machinery are valuable and durable, is said to employ a large portion of fixed capital: on the contrary, a shoemaker, whose capital is chiefly employed in the payment of wages, which are expended on food and clothing, commodities more perishable than buildings and machinery, is said to employ a large proportion of his capital as circulating capital.

出处: https://www.gutenberg.org/ebooks/33310
定位:Excerpt 22 · 核对日期:2026-10-19 · 核验:短摘录

白话

根据资本消耗的快慢和是否需要频繁再生产,可以把资本分为流动资本和固定资本。比如酿酒商,他的厂房和机器价值高且耐用,所以大量使用固定资本;而鞋匠的资本主要用来支付工资,工资花在食物和衣物上,这些比厂房机器更易消耗,所以他的资本大部分是流动资本。这种分类不是绝对的,而是看资本中固定部分和流动部分的比例。理解这一点,能帮助分析不同行业资本构成对价格和利润的影响。

上下文

李嘉图用酿酒商和鞋匠的例子,说明固定资本与流动资本的区分标准。

今日一问

你所在企业的资本更多是固定资本还是流动资本?这如何影响经营风险?

公版作品;原文逐字取自 Project Gutenberg,仅摘录段落并附全书链接。

本文本为公版;底本与原文链接见上。 版权

← 返回原文库