比率分析法相关指标详解(国外英语资料).docVIP

比率分析法相关指标详解(国外英语资料) Detailed analysis of relative index in rate analysis (1-7) 1, liquidity ratio Liquidity is the ability of an enterprise to generate cash, depending on the amount of liquid assets that can be converted into cash in the near future. (1) current ratio Formula: current ratio = total current assets / current liabilities Standard values for enterprise settings: 2 Significance: the ability of an enterprise to repay short-term debt. The more liquid assets, the less short-term debt, the greater the liquidity ratio, the short-term solvency of enterprises is stronger. Analysis shows: below normal value, enterprise short-term debt repayment risk is bigger. Generally, the operating cycle, the amount of receivables in the current assets and the turnover speed of the stock are the main factors affecting the current ratio. (2) quick ratio Formula: quick ratio = (current assets total inventory) / current liabilities Total Conservative quick rate =0.8 (currency capital + short-term investment + note receivable + receivable net) / current liabilities Standard values for enterprise settings: 1 Significance: the ability to pay short-term debt better than current ratios. Because the liquid assets still include slower realized and possibly depreciated inventories, the current assets are deducted from the inventory and compared with the current liabilities to measure the short-term solvency of the enterprise. Analysis suggests that a quick ratio below 1 is generally considered to be short term solvency. The important factor that affects the credibility of the quick ratio is the realizable ability of the receivable account. The accounts receivable on the book may not all be realizable, nor are they necessarily very reliable. Liquidity analysis, general tips: (1) factors that increase liquidity: a bank loan index that can be used; a long term asset ready for quick liquidation; a reputation for solvency. (2) a factor that reduces Liquidity: a default or contingent liabilit