| 浅议企业偿债能力 |
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| 引用本文： | 吴平.浅议企业偿债能力[J].安徽建筑,2006,13(3):158-159. |
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| 作者姓名： | 吴平 |
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| 作者单位： | 安徽财贸职业学院,安徽,合肥,230601 |
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| 摘 要： | 正确计算和分析企业偿债能力是企业财务决策的重要依据。文章从资产负债率、流动比率和速动比率等指标展开分析,提出应当注意各指标的内涵及外延,科学准确地评价企业的偿债能力。
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| 关 键 词： | 偿债能力 流动资产 不良资产 |
| 文章编号： | 1007-7359(2006)03-0158-02 |
| 收稿时间： | 2006-04-10 |
| 修稿时间： | 2006年4月10日 |
A Brief Discussion on the Repayment Capability of Enterprises |
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| Wu Ping.A Brief Discussion on the Repayment Capability of Enterprises[J].Anhui Architecture,2006,13(3):158-159. |
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| Authors: | Wu Ping |
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| Abstract: | To correctly calculate and analyze the repayment capability of an enterprise is important for the making its financial decision . The paper makes analysis of such indexed as the ratio of liabilities to assets , current ratio and quick ratio etc . and puts forward that the connotation and extension of theses ratios should be paid attention to in order to appraise the enterprises' repayment capability accurately and scientifically. |
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| Keywords: | repayment capability current assets non-performing assets |
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