银行贷款涉及的相关财务指标及报表要求（Bank loans related financial indicators and reporting requirements）.docVIP

银行贷款涉及的相关财务指标及报表要求（Bank loans related financial indicators and reporting requirements） The relevant financial indicators and reporting requirements involving bank loans A), note enterprises for the preparation of financial statements to bank loans, the index Bank loans to enterprises should grasp the 14 financial indicators: (1) financial structure: At the end of 1, the net assets and loans ratio must be greater than 100% (real estate enterprises can be more than 80%); net assets and loans ratio = loans / net assets of *100%, net assets and loans ratio of net asset liability ratio. 2, asset liability ratio must be less than 70%, preferably less than 55%; asset liability ratio = Total Liabilities / total assets X100%. (2) solvency: 3, the flow rate in the 150%~200% is better; flow ratio = current assets / current liabilities *100%. 4, quick ratio of about 100% better, appropriate to relax the small and medium-sized enterprises, also should be more than 80%; quick ratio = quick assets / current liabilities *100%; quick assets = money + trading financial assets + + accounts receivable receivable = current assets, inventories, receivables - year the maturity of illiquid assets and other assets. 5, guarantee ratio less than 0.5 is good. 6, the cash ratio is greater than 30%. Cash ratio = (cash and cash equivalents) / current liabilities. (3) cash flow: 7, net cash flow from operating activities of enterprise should be positive, the sales income of cash should be more than 85~95%. 8, companies pay for the procurement of goods in the business activities, labor cash payment rate should be more than 85~95%. (4) operating capacity: 9, the main business revenue growth rate of not less than 8%, indicating that the companys main business is in the growth stage, if the ratio is below 5%, indicating that the products will enter the end of life. The main business revenue growth rate = (the main business income of the main business income) / the main business income of *100% 10, acc