短期偿债能力分析英语

Current ratio = Current assets/ Current liabilities
Generally thought, the ratio should be more than 2:1
• Which statement about the Current ratio is incorrect ( A ). • A. reflects the enterprise's ability to repay short-term debit • B. The higher the ratio, the stronger the shortterm debit paying ability • C. current ratio = current liabilities/current assets • D. good Current ratio is 2:1
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 .
Enterprise short-term debit paying ability analysis
姓名：邹皖玲 班级：财管1352
Short-term debt paying ability
Short-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.
4.enterprise management
level of cash flow
External factors
1、Macroeconomic situation 2、The degree of development and improvement of the securities market
Quick ratio = Quick assets / Current liabilities
• The following about the quick ratio, the right has a • (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. enterprise's quick ratio, the higher the better
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。
Internal factors
1.Enterprise assets structure
2.The structure of current liabilities
Internal factors
3.enterprise's financing ability
External factors
3、The bank's credit policy
Short-term debt paying ability index
Working capital
Current ratio
Short-term debt paying ability
Quick ratio Cash ratio
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Quick 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
Working capital
•Working capital :Also known as working capital it is to point to support the current assets of the enterprise that part of the capital Working capital= current assets + current liabilities
Cash 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 ( B ) • 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 = money/current liabilities • D cash ratio reflects the enterprise current monetary fund is enough to pay current liabilities ratio