短期偿债能力分析英语.ppt

Working capital Current ratio 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 is 2:1 Quick ratio The following 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 Cash ratio 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 = money/current liabilities D cash ratio reflects the enterprise current monetary fund is enough to pay current liabilities ratio Enterprise short-term debit paying ability analysis 姓名：邹皖玲 班级：财管1352 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. 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 ability 1.Enterprise assets structure 3.enterprises financing ability 2.The structure of current liabilities 4.enterprise management level of cash flow Internal factors Internal factors 1、Macroeconomic situation 3、The banks credit policy 2、The degree of development and improvement of the securities market External factors External factors Short-term debt paying ability index Working capital Current ratio Cash ratio Quick ratio Short-term debt paying ability 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 lia