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从资产负债表看企业的营运能力
引用本文:吴平.从资产负债表看企业的营运能力[J].安徽建筑,2009,16(2).
作者姓名:吴平
作者单位:安徽财贸职业学院,安徽,合肥,230001
摘    要:企业的资产运营水平直接关系着企业盈利能力和企业偿债能力,关系着企业管理水平以及为社会创造财富的能力,科学的计算和分析资产周转速度、资产增值率,为加强企业经济管理起到一定的作用。

关 键 词:资产周转率  流动资产周转率  存货周转率  应收账款周转率

Learn the Operating Ability of an Enterprise from the Balance Sheet
Wu Ping.Learn the Operating Ability of an Enterprise from the Balance Sheet[J].Anhui Architecture,2009,16(2).
Authors:Wu Ping
Affiliation:Anhui Finance & Trade Vocational College;Hefei 230001
Abstract:The assets operation level of an enterprise relates directly to its profitibility and debt paying ability as well as to its management level and ability to create wealth for society. The article proposes that scietific computation and analysis of asset turnover and asset value-adding rate help to strengthen the financial management for an enterprise.
Keywords:asset turnover  current asset turnover  stock turnover  turnover of accounts receivable  
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