The current ratio is the most common ratio used to evaluate a corporation's liquidity and short-term debt paying ability. 流动比率是评价公司的流动性和短期偿债能力最常使用的比率指标。
The debt to tangible net worth ratio also reflects a corporation's long-term debt paying ability. 负债与有形净资产比率也反映了企业的长期偿债能力。
Short-term debt paying ability concerns the personal economic benefits of the enterprise and creditor alike, usually included in the financial analyses system as an important project. 短期偿债能力直接关系到企业及其债权人的切身经济利益,通常作为一个重要项目被纳入财务分析体系。
Secondly, the thesis utilizes financial report analyzing method, particularly assesses CNSC's profit-making ability, management ability and debt paying ability one by one, in order to reveal the existing problems and shortcomings in the company's management; 第二部分运用财务报表分析的理论和方法,重点评价了中服公司的盈利能力、管理能力、偿债能力,揭示了公司管理中存在的问题和不足;
A Tentative Analysis of Reconstructing the Evaluation Index Of Short-term Debt Paying Ability 对重构短期偿债评价指标的尝试性分析
Analysis of enterprise's debt paying ability and evalution of enterprise's prestige grade 偿债能力分析与企业信誉评价
This article want to make a bit tentative improvement, by analyzing limitations of current evaluation mechanism and index, so as to reconstruct the evaluation index of short-term debt paying ability. 文章通过分析现行评价机制和指标的局限性,对重构短期偿债评价指标做一点尝试性的改进。
Based on the data of the listed enterprises in China from 2001 to 2004, the paper finds that financial ratios of listed enterprise reflecting short-term debt paying ability follow log-normal distribution, and financial ratios of listed enterprises reflecting long-term debt paying ability follow normal distribution. 通过对上海证券交易所2004年上市公司年报的4个财务比率指标的统计分析,发现表征短期偿债能力的财务比率指标服从对数正态分布,表征长期偿债能力的财务指标服从正态分布。
As to each applicant, seven financial rates are considered that can reflect its debt paying ability, profitability, quality of management and capital structure. 对于每一家贷款企业,主要考虑能反映该企业的还款能力、盈利能力、经营效率和资本结构等7个财务比率作为分析变量。
Discussion on Operation in Debt and Debt Paying Ability of Enterprises 试论企业负债经营偿债能力
There are some problems in business accounting: the increase of business assets does not stand for the increase of debt paying ability; 商誉会计处理存在的问题有:商誉资产的增加并不代表偿债能力增强;
Multi-Layer Analysis on the Debt Paying Ability of Enterprises 对企业偿债能力的多层次分析
The Authors construct financial quality evaluation index system from profit ability, debt paying ability, running ability, and development prospect four aspects. 从盈利能力、偿债能力、运营能力、发展前景四个方面构建上市公司财务质量评价指标体系。
The economical concept of credit means the transaction behavior which be guaranteed by contract such as loan, and it also means debt paying ability. 在经济上,信用表示以协议或契约为保障的不同时间间隔下的经济交易行为,也表示交易主体以偿债为主要内容的特殊经济能力;
The Analysis of Debt Paying Ability in Urban Rail Traffic Financing Project 城市轨道交通项目融资的偿债能力分析
This paper expounds the significance of raising funds in debt and the definition of moderate raising funds in debt, analyses enterprises'debt paying ability and puts forward the ways of strengthening debt Paying ability. 文章阐明了负债筹集的意义及适度负债筹资的界定、企业偿债能力的分析以及增强偿债能力的途径。
Bad debt paying ability 偿债能力差
Enterprise performance evaluation consists qualitative evaluation, quantitative evaluation and etc. Among them, the evaluation of enterprises 'debt-payment capability and income capability with financial ratios is the key field. And the debt paying ability is foundation and guarantee of the ability of an income. 企业业绩评价包括定性与定量等多个方面的内容,其中以财务指标评价企业的偿债能力和收益能力是业绩评价的两个重点,偿债能力是收益能力的基础与保障。
The quantitative index includes profit ability, debt paying ability, running ability, lasting ability. 其中定量指标包含盈利能力、偿债能力、营运能力、持续增长能力四大类指标;
The national foreign trade enterprises must seek ways to improve competitiveness if they want to survive and develop in so fierce competition environment. Debt paying ability and profitability are two important aspects of competition ability. Foreign trade listed companies are representatives in the foreign trade industry. 我国的外贸企业如果想要在如此激烈的竞争环境中求得生存和发展,必须寻求途径提高自身的竞争能力,盈利能力和偿债能力是竞争能力的两个重要方面。
The four aspects respectively are large retail chains of debt paying ability, growth ability, profitability and operation ability. 这4个方面分别是大型连锁零售企业的偿债能力、成长能力、盈利能力与营运能力。
Conclusion 1.The income structure of Chinese medicine hospitals has the further optimizing space and the debt paying ability is subject to enhance. 结论1.中医医疗机构收入结构有进一步优化的空间,偿债能力有待提高。
Finally this papers gives some suggestions about how to improve debt paying ability and profitability and to how strengthen the benign conduction between debt paying ability and profitability. 最后,本文分别提出了一些关于如何提高偿债能力和盈利能力的建议,以及如何加强偿债能力和盈利能力之间的良性传导。
We are able to establish this set of financial supervision indexes in six aspects, such as the operation efficiency, quality, debt paying ability, development ability, cash current capacity and the society contribute. 4. 从资产运营效率、资产质量、偿债能力、发展能力、现金流量能力和社会贡献六个方面构建合资铁路监管指标体系。
There are three index reflecting profitability, one index reflecting debt paying ability and the last one reflecting development capacity. 五个指标中有三个指标反映企业盈利能力,一个指标反映偿债能力,一个指标反映发展能力。
We choose thirteen independent variables, from the aspects of profitability, debt paying ability, special treatment, governance mechanisms, earnings management, size of accounting firms and audit opinions. 从公司的盈利能力、偿债能力、是否被特别处理、治理机制、盈余管理水平、聘请的会计师事务所规模以及所获审计意见种类几个方面,选取了十三个自变量。
The author mainly does financial statements project analysis based on the debt paying ability analysis, operation efficiency analysis, performance analysis and investment value analysis financial index analysis. Leverage analysis and dupont analysis system of comprehensive financial analysis. 主要内容包括基于偿债能力分析、经营效率分析、盈利能力分析和投资价值分析的财务指标专项分析;杠杆分析和杜邦分析体系的综合财务分析。
Above this it shows that the irrational SEO behavior of listed companies in China, its financing way and size options appear irrational have important relationship with the equity structure of listed companies, earnings trend and debt paying ability and the market reaction and SEO type. 以上说明,我国上市公司的股权再融资行为,其融资方式选择与规模呈现非理性,与上市公司经股权结构、盈利趋势与偿债能力及市场反应方面有着重要的关系。
To the social capital of the entrepreneur, and do deep investigation and analysis to financial benefit, assets management, debt paying ability, development capacity through the research approach of the real example. 通过实证研究方法对企业家社会资本,及其对财务效益、资产经营、偿债能力、发展能力作深入的调查和分析。