如何剖析资产负债率（国外英文资料）.docVIP

怎样分析资产负债率（国外英文资料） How to do asset ratio analysis (2011-06-30 09:34:57) reprint the tag: talk The debt-to-asset ratio is the ratio of total liabilities to total assets, indicating the proportion of the total assets that the creditor provides. It is used to measure the ability of the enterprise to use its creditors money for financial activities and to the extent to which the creditors rights and interests are protected by the liquidation. The formula is as follows: The ratio of assets to liabilities = total liabilities/assets by 100% The total liabilities represent the total liabilities of the company, not just long-term liabilities, but also current liabilities. That is because, in the case of a current liability, companies are paid in the short term. But in long-term business activities, current liabilities are always held up. , is better than a cope with long money to pay off in the short term, but because of the needs of the business, enterprise always for a long time to maintain a certain amount of accounts payable, this part of the accounts payable become part of a long-term source of capital. Therefore, it is reasonable to include current liabilities in total liabilities to calculate the ratio of assets to liabilities. The total assets in the formula refer to the total assets of the enterprise, including current assets, fixed assets, long-term investments, intangible assets, and deferred assets. Gearing is an important indicator of the level of corporate debt and the extent of risk. The lower the ratio of assets, the less the assets, the less the ability to use external capital; The higher the balance of assets, the greater the risk that companies will raise capital through debt. Therefore, the balance of assets should remain at a certain level. In practice, it is difficult to judge the pros and cons of the debt situation by simply using the debt ratio. Too high leverage shows that companies are too risky, and too low suggests that companies are not using eno