Analysis Of Enterprise'S Repayment Ability
The size of corporate solvency is measure One of the signs of the financial situation of an enterprise is whether it is an important way to measure whether the operation of the enterprise is normal or whether it can attract foreign funds. The indicators reflecting corporate solvency are:
(1) liquidity ratio.
Liquidity ratio = total current assets / current liabilities * 100%
The current ratio reflects the total amount and liquidity of the current assets of enterprises.
Liabilities
Index of proportions.
The current assets of enterprises are larger than current liabilities, which generally shows that enterprises have strong ability to repay short-term debts.
The ratio of liquidity to 2: 1 is ideal, at least 1: 1..
(2) quick ratio.
Quick ratio = total quick assets / current liabilities * 100%
Quick ratio reflects the current assets of enterprises.
easily
The index of the ratio between quick assets and current liabilities.
The index can also measure the authenticity of the current ratio.
The rate of quick action is generally 1 to 1, the greater the solvency, but not less than 0.5: 1..
(3) cash ratio
Cash ratio = cash class current assets / total assets x 100%
The cash ratio reflects how much cash in the current assets of an enterprise can be used to repay debts.
The larger the cash ratio, the smaller the risk of liquidity loss, the greater the possibility of short-term debt repayment.
(4) liquidity ratio
Liquidity ratio = cash class current assets / current liabilities * 100%
The liquidity ratio reflects the short-term debt paying ability of enterprises, and has the function of supplementing cash ratio.
(5) liabilities turnover rate
Liabilities turnover = total assets / liabilities * 100%
It is a measure of the ability of an enterprise to repay all its debts in the case of constant selling of fixed assets.
The greater the ratio, the higher the solvency.
(6) asset liability ratio (debt ratio)
Asset liability ratio = Total Liabilities / NAV x 100%
Net assets refer to total assets after deducting accumulated depreciation. It reflects the proportion of liabilities in the total assets of enterprises, and it is used to measure the risk level of enterprises' production and operation activities and the degree of protection of enterprises' claims. The smaller the ratio, the stronger the long-term solvency and the smaller the risk.
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