短期偿债能力分析英语

1、Enterprise short-term debit paying ability analysis 姓名：邹皖玲班级：财管1352Short-term debit paying ability general, also known as the ability to pay, the main By current assets sold to repay the maturity of the short-term The debit. 短期偿债能力一般也称为支付能力，主要是通过流动资产的变现来偿还到期的短期债务。Short-term debt paying ability1.Ente

2、rprise assets structure 3.enterprises financing ability 2.The structure of current liabilities 4.enterprise management level of cash flow Internal factors Internal factors1、Macroeconomic situation 3、The banks credit policy 2、The degree of development and improvement of the securities market External

3、 factors External factorsShort-term debt paying ability index Working capital Current ratio Cash ratio Quick ratio Short-term debt paying ability Working capitalWorking capital :Also known as working capital it is to point to support the current assets of the enterprise that part of the capital Work

4、ing capital= current assets + current liabilities Current ratio Current ratio is the ratio of current assets to current liabilities, said every yuan current liabilities have how much Current assets as a repayment guarantee . Current ratio = Current assets/ Current liabilities Generally thought, the

5、ratio should be more than 2:1 Which statement about the Current ratio is incorrect ( ). A. reflects the enterprises ability to repay short-term debit B. The higher the ratio, the stronger the short-term debit paying ability C. current ratio = current liabilities/current assets D. good Current ratio

6、is 2:1 AQuick ratio Quick ratio is also called the acid test ratio refers to the ratio of quick assets to current liabilities, used to measure the enterprise current assets can be converted into cash immediately to repay current liabilities Quick ratio = Quick assets / Current liabilities The follow

7、ing about the quick ratio, the right has a ( ) A. Under normal circumstances, the quick ratio is lower than the current ratio B. quick assets do not include the monetary funds and short-term investments C. - think the quick ratio should be above 2:1 D. enterprises quick ratio, the higher the better

8、ACash ratio Cash ratio by calculating cash and cash equivalent the ratio of assets to current liabilities Cash ratio = Monetary fund / Current liabilities It is not true about cash ratio is ( ) A cash ratio response relationship between enterprise monetary fund and the ratio of current liabilities B cash ratio can be used to analyze earnings quality of the enterprise Cash ratio C =