<noframes id="pjfvf"><dfn id="pjfvf"></dfn>
<address id="pjfvf"><listing id="pjfvf"><meter id="pjfvf"></meter></listing></address><form id="pjfvf"></form>
<form id="pjfvf"></form>
<sub id="pjfvf"></sub>
<form id="pjfvf"></form>

        <address id="pjfvf"><listing id="pjfvf"><menuitem id="pjfvf"></menuitem></listing></address><listing id="pjfvf"></listing>

        <form id="pjfvf"><nobr id="pjfvf"></nobr></form><noframes id="pjfvf">

            <address id="pjfvf"></address>

            企業償債能力比率主要包括哪些

            分享到:
            2019-03-28 19:18:38來源: 首冠教育

            今天給大家介紹關于企業償債能力,從短期和長期來看:

            企業短期償債能力指標計算與分析

            短期償債能力的高低,通常是以比率確定的,這里主要是指流動性比率指標,它是建立在對企業流動資產和流動負債關系分析的基礎之上的,包括流動比率、速動比率、現金流動負債比、現金流量比、現金流量與當期債務之比和現金支付保障率。

            1)流動比率分析

            流動比率是指流動資產與流動負債的比率,用公式表示:

            流動比率=流動資產/流動負債

            從財務觀點看,一個企業的流動比率越高,其短期償債能力越強。一般認為,該指標應達到2:1以上,企業的償債能力就是充足的。

            2)速動比率分析

            速動比率又稱酸性測試比率,是指企業的流動資產與流動負債的比率,用公式表示:

            速動比率=速動資產/流動負債

            速動資產=流動資產-存貨-待攤費用

            該指標是從流動比率演化而來的。通常認為正常的速動比率為1,低于1的速動比率被認為是短期償債能力偏低。

            3)現金比率分析

            現金比率是指現金類資產對流動負債的比率,這里現金類指貨幣資金。其計算公式是:

            現金比率=(貨幣資金+短期有價證券)/流動負債

            對于企業來說,現金比率并不是越高越好。一般認為這一比率應在20%以上,在這一水平上,企業的直接支付能力不會有太大的問題。

            4)現金流量與當期債務之比。

            該指標是用來反映企業償還當年到期債務能力的,計算公式為:

            現金流量與當期債務之比=現金流量/當期債務。

            這個指標越高,企業的短期償債能力越強。

            5)現金支付保障率

            它是從動態角度衡量企業償債能力發展變化的指標,反映企業在特定期間實際可動用現

            金資源能夠滿足當期現金支付的水平。其公式為:

            現金支付保障率=本期可動用現金資源/本期預計的現金支付數

            現金支付保障率高,說明企業的現金資源能夠滿足支付的需要,如果該比率達到100%意味著可動用現金剛好能用于現金支付,如果該比率超過100%,意味著在保證支付所需后,企業還能保持一定的現金余額來滿足預防性和投機性需要,如果該比率低于100%,顯然會削弱企業的正常支付能力,有可能引發支付危機,使企業面臨較大的財務風險。

            6)負債現金流量比率

            負債現金流量比率是從現金流動角度來反映企業當期償付短期負債能力的指標。計算公式如下:

            負債現金流量比率=經營活動產生的現金流量凈額/(年末流動負債一年初流動負債)

            從長期償債能力的計算與分析

            1)資產負債率

            資產負債率=負債總額/資產總額

            公式中的負債總額不僅包括長期負債,還包括短期負債。資產總額則是扣除累計折舊后的凈額。企業的資產負債率多大才算是合理呢?主要取決于企業價值的大小。世界公認的資產負債率一般不應超過50%,警線為60%。

            2)產權比率

            產權比率也是衡量長期償債能力的指標之一,這個指標是負債總額與股東權益總額之比率,也叫作債務股權比率,其計算公式如下:

            產權比率=負債總額/股東權益

            該項指標反映由債權人提供的資本與股東提供的資本的相對關系,反映企業基本財務結構是否穩定。產權比率高,是高風險、高報酬的財務結構;產權比率低,是低風險、低報酬的財務結構。

            3)己獲利息倍數

            是企業息稅前利潤與債務利息的比值,反映了企業獲利能力對債務償付的保證程度。公式為:

            已獲利息倍數=息稅前利潤/債務利息

            公式中的債務利息是指本期發生的全部應付利息,不僅包括財務費用中的利息費用,還應包括計入固定資產成本的資本化利息。

             

            熱門推薦

            ×

            提示

            您確定要刪除嗎?

            华彩彩票 www.806070.com | vbet.io | 664975.com | 99567z.com | 22552007.com | 7736o.com | 7720d.net | 436.com | 80567k.com | 01234s.com | 119649.com | 4018qq.com | g4255.com | 2018685188.com | j08199.com | spj81.net | 1194.com | www.ttn88.com | www.xpj810.com | www.yao656.com | www.xam88888.wang | www.caipioa33.com | www.x99pj.com | www.69989e.com | www.y0112.com | www.0099psb.com | www.yl13444.com | www.55238f.com | www.50788p.com | www.25688f.com | www.861803.com | www.324377.com | 61329922.com | 3178nn.com | bet111000.com | 87680h.com | chengxinbo.net | 8827ccc.com | 5350w.com | www.h7788k.com | www.11119u.com | www.063259.com | www.cn365p.com | www.xpj8118.com | www.6653k.com | www.34788w.com | www.c757.vip | www.65707u.com | 888991155.com | 4289y.com | 3662c.com | 234904.com | www.81866k.com | www.70msc.com | www.hjcp1.com | www.3737.cc | www.pjc44.vip | www.26163v.com | www.905866.com | 6868137.com | 31325z.com | 84498811.com | zhcp25.com | www.www-36525h.com | www.hg6299.com | www.1168b.com | www.2566.com | www.15236.cc | www.390675.com | 32126u.net | 5501.net | 3144vip.co | www.7776358.com | www.37766.cc | www.06387766.com | www.32123n.com | www.529026.com | 377633.com | 983888e.com | 61328822.com | www.1919sun.com | www.135suncity.com | www.04567q.com | www.scfyou.com | www.3933k.cc | www.52072q.com | 2287dd.com | 4060pp.com | 463.am | www.0234zz.com | www.661613.com | www.352518.com | www.927670.com | 2998u.com | 5.am | www.mg4354.com | www.333550.com | www.cn365i.com | www.39500b.com | www.131873.com | 234902.com | 702246.com | www.sb5203.com | www.138cpt.com | www.ykylc07.com | www.755705.com | 1705p.com | 99589dd.net | www.h990.com | www.4058gg.com | www.5952233.com | www.647311.com | 2778aa.com | 3121.com | www.xpj6238.com | www.32638.com | www.cf9905.com | 44488n.com | 11002007.com | www.d00066.com | www.8700666.com | www.tj52.com | 1389i.com | zhcp53.com | www.b0999.com | www.hga66600.com | www.08299.com | 588hhh.cc | 4011.cc | www.ylg9939.com | www.js16288.com | www.939781.com | www.77801o.com | 80878w.com | 9778h.cc | www.xc829.com | www.50054l.com | 2096d.com | 5350d.com | www.28758h.com | www.7334g.com | www.33ttz.com | 1591www.com | 17798888.com | www.57798c.com | www.9422d.com | www.001059.com | 3890.com | www.hg50668.com | www.79095f.com | www.700590.com | 2146y.com | www.7435r.com | www.ag06617.com | www.269777a.com | 838388a.com | mgm3242k.com | www.8956.com | www.500599a.com | 3650690.com | www.hg55768.com | www.00618i.com | www.2109h.com | 52688j.com | 3258b.com | www.79500y.com | www.85gcw.com | 156050.com | www.jh820.com | www.8800ra8.com | www.950665.com | 9068qq.com | www.1869y.com | www.365077.bet | www.c9220.com | 3156mmm.com | www.20.tt | www.52062r.com | www.188737.com | w88u65.com | www.mgdc47.com | www.8667e.com | 31325x.com | www.gt885.com | www.60886l.com | www.358773.com | 888992255.com | www.pujing222.com | www.456669.com | hhhhh555.com | 500000996.com | www.hg743.com | www.8816i.com | 1434c.com | www.1117xj.com | www.5189333.com | www.338053.com | 3559hhhh.com | www.hg8915.com | www.54400q.com | l2649.com | www.hg6080.com | www.8080999h.com | www.026350.com | 50067q.com | www.58118f.com | www.550247.com | 52599u.com | www.r9478.com | www.755216.com | 6701n.com | www.50000977.com | www.882186.com | 3368.com | www.08057777.com | www.2350m.com | hhgz1144.com | www.hg8290.com | www.55czj.com | bwin8f.com | www.775678.com | www.33015.cc | 7508h.com | www.vns0392.com | www.33588c.com | bet99338.com | www.900988.com | www.yi695.com | 6q604.com | www.423886.com | www.055t.cc | 4005dh.com | www.yh95678.com | www.hy6931.com | 2324fff.com | www.799666r.com | www.564880.com | 22299dd.com | www.303015.me | www.785803.com | 68228.com | www.10999s.com | www.52072l.com | 59964mm.com | www.7240b.com | 32126n.net | www.4972ff.com | www.33598d.com | 84498811.com | www.5049g.com | www.293255.com | 30007k.com | www.86339d.com | 3122bb.com | www.v15542.com | www.33112b.com | bet727.com | www.pj888h.com | mgbet.vg | www.3643y.com | www.60108s.com | qq1915.com | www.5966eee.com | www.503477.com | 588www.cc | www.tai3355.com | 2222k06.com | www.1003pj.com | www.188727.com | 5517.com | www.00840q.com | 91019s.com | www.88166o.com | 8827xx.com | www.87680m.com | www.43818l.com | 30688d.com | www.m80288.com | da472.com | www.hg0462.com | www.799845.com | 2851m.com | www.0343i.com | 8881480.com | www.hg2182.com | www.99638a.com | www.vns00022.com | www.3479v.com | 1775a.com | www.519345.com | j15jj.com | www.88233.com | www.207881.com | www.amhg004.com | www.3479i.com | 2613x.com | www.x888678.com | c388r.com | www.qj2.co | 99999ylg.com | www.gf11888.com | www.343918.com | www.pjbet444.com | www.816830.com | 00778f.com | www.5854d.cc | 22556w.com | www.34788k.com | 80850jj.com | www.3978a.com | 33599jj.com | www.806sun.com | 1331nn.com | www.77731m.com | 44488y.com | www.837722.com | www.073552.com | www.88021ii.com | www.555958.com | www.cr345.net | www.903212.com | 97618h.com | www.qucp5.com | 5855jj.com | www.936336.com | www.xpj8898.com | www.lf888.club | www.wi4444.com | 1859005.com | www.370370.com | 89777o.com | www.tc8805.com | 5369t.com | www.588860.com | 36400066.com | www.997745.com | 7200126.com | www.8499y.com | www.ylg238.com | www.608799.com | www.h0040.com | hg77760.com | www.3893k.com | 1064g.com | www.4546500.com | 7003k.com | www.77803q.com | vv3189.com | www.725102.com | www.ylzz6662.com | 3018hh.com | www.z32939.com | 预览w444000.com | www.5958116.com | feicai0751.com | www.hjin9.com | www.995o.net | 56988d.com | www.4963pp.com | 71372225.com | www.86267q.com | www.1869l.com | www.472255.com | www.vns9.cc | zxd2229.com | www.b3410.com | hg21222.com | www.686c.com | www.pj5875.com | P35s.com | www.n2894.com | 22117v.com | www.ascp9.com | www.05125e.com | q2306.com | www.3308598.com | youle296.com | www.hf0668.com | www.q13608.com | 1591sss.com | www.38775xx.com | 7945kk.com | www.569361.com | www.888ding.com | 2381u.com | www.wd033.com | www.hg7071.com | 3616.com | www.35252d.com | 7720i.com | www.745855.com | www.282555b.com | feicai0879.com | www.7239k.com | www.621155d.com | ysb95.com | www.30350c.com | 99151r.com | www.401271.com | www.01593.com | 7599x.com | www.66ffo.com | www.rrrr0063.com | 7726iii.com | www.86267q.com | www.5557888.com | 67890pp.com | www.55676f.com | 320007.com | 2012vip77.com | www.390292.com | 0033r.cc | 23233u.com | www.6687q.com | bet35365j.com | 1591.com | www.509291.com | 33v333.com | 87570ht.com | www.07679l.com | 6403n.com | 921710.com | www.vns000.me | www.yz488.com | 4880p.com | www.sd58qp.com | www.ca1066.com | 8449vv.com | www.7239u.com | www.330099g.com | 500000455com | www.158cp.com | www.89456.com | 67890tt.com | www.609814.com | www.0636777.com | 775085.com | www.35918a.com | www.32031j.com | www.hg60999.com | jixiang17.com | www.89894t.com | www.yh04b.com | 13377a.com | www.808523.com | www.600w.com | yh888i.com | 8522mmmm.com | www.0270y.com | www.x111888.com | 4289n.com | www.550437.com | www.biying950vip.com | 71337.com | c63awgd8.com | www.3478a.cc | www.2945l.com | 3202z.com | 33567e.com | www.0601g.com | www.hg888995.com | 66671h.com | www.178125.com | www.7036bb.com | www.1347-02.com | tzvip2022.com | www.785579.com | www.b35mm.com | www.js96333.com | 2455g.com | www.w413.com | www.5446ii.com | www.86611l.com | 1775tt.com | www.am6633.com | www.848777r.com | www.yh8007.com | 83086l.com | www.783500.com | www.80188m.com | www.xpj3358.com | h9539.com | www.308139.com | www.4809k.com | www.77777ppp.com | bs78933.com | 4639966.com | www.55885c.com | www.060sunbet.com | 3089o.com | 61327744.com | www.689477.com | www.07679m.com | www.w8586.com | be9458.com | v3686.com | www.528qx.com | www.15365y.com | www.vip6277.com | b4389.com | 7284444.com | www.29277d.com | www.80969s.com | www.bet1699.com | 3662p.com | youfa99.vip | www.12455f.com | www.7415rr.com | www.hg226.cm | 1407w.com | 2418n.com | www.hy5507.com | www.820014.com | www.js888200.com | 3009z.com | 12742u.com | www.406577.com | www.25809.com | www.zte555.com | www.pj9292.com | 54140011.com | 27878pp.com | www.cp8002.cc | www.8c999.com | www.hg3701.com | 3078z.com | 07322222.com | 983888i.com | www.055e.cc | www.n2894.com | www.6372008.com | jlshckj.com | 66886.com | 518cp-1.com | www.c5236.com | www.5350.vip | www.2945n.com | www.558809.com | 6150c.com | 11005003.com | zzylc8.com | www.66czj.com | www.1861222.com | www.190bo.com | www.yinhecc99.com | 28288u.com | 1483pp.com | 11qq8331.com | www.928621.com | www.302551.com | www.1064.com | www.3459e.com | 2844.com | www.308550.com | www.80075m.com | 21866v.com | yqpnwjo.cn | 44222007.com | 2649ss.com | yhningxia.vip | amjs8822.com | 6601234.com | www.374877.com | www.912199.com | www.2373n.com | www.88266q.com | www.8998885.com | www.838957.com | www.377666m.com | www.19019d.com | www.55526r.com | www.125767.com | www.k2229k.com | www.tyc923.com | www.2090966.com | www.lhg555.com | 63305f.com | 0033k.cc | 3202w.com | 4138004.com | mm7742.com | 73055b.com | 3568s.com | ee01234.com | dzjcp.com | bh889933.com | 22299cc.com | 99909n.com | 28824a.com | 83wns88.com | amhg033.com | 4136.com | 500888.com | pj00aa.com | 5429i.com | 90307e.com | 87621.com | 7736n.com | 6423n.com | 1705l.com | 3534t.com | hjdc853.com | 57157k.com | byca18.com | 88807n.com | 86811mm.com | 0123.com | 38244s.com | 3405uu.com | c86226.com | 08159c.com | 85698b.com | 2138.com | 2934z.com | 2820w.com | 9195js.com | www.hg990022.com | www.xpj9199.com | www.4625v.com | www.58777d.com | www.53516n.com | www.hqr77.com | www.11139l.com | www.10482.com | www.5504y.com | www.19019o.com | www.4996sz.com | www.2894.com | www.7240f.com | www.7256.com | www.54400w.com | www.0014r.com | www.925771.com | www.587833.com | www.170792.com | 3685d.com | yy67890.com | byc888b.com | 454661.com | 2214x.com | 38648.com | 896320.com | www.56733j.com | www.lfg000.com | www.3467o.com | www.986msc.com | www.1168u.com | www.vip9581.com | www.1764y.com | www.3978s.com | www.7782i.com | www.856458.com | www.339132.com | ctxcp76.com | hg999222.com | 2064hb.com | 4022f.com | 2709v.com | www.js96333.com | www.2tgpd.com | www.3844zz.com | www.5099vv.com | www.58908a.com | www.4923y.com | www.1222ac.com | www.577285.com | gfcptz.com | 553322GG.com | 4556j.com | mg437766.com | www.hg520.com | www.1340o.com | www.hjcp0.com | www.2021d.com | www.5555bj.com | www.009ac.com | www.404099.com | da472.com | 22299vv.com | 7806.com | www.86611e.com | www.358888f.com | www.3125008.com | www.u063801.com | www.bet353653.com | www.616777a.com | 1483ff.com | 90307w.com | 3552q.com | 11161199.com | www.777789pj.com | www.ggx.99233x.com | www.9187z.com | www.00665c.com | www.516113.com | ijubbtyy.cn | 8383394.com | 2767y.com | www.311sunbet.com | www.6766msc.com | www.32031m.com | www.16878p.com | www.515848.com | 99772007.com | 38244l.com | xpj66378.com | www.ozhou7.com | www.xpj2008.co | www.0601m.com | www.797884.com | 865847.com | 3066rrr.com | 5168222.cc | www.aw6789.com | www.bwinyz27.com | www.99677y.com | www.543977.com | 1331jj.com | 3938vv.com | www.md005.com | www.243j5.com | www.93919a.com | www.22fzc.com | man152.com | sjg001.com | 518cp22.com | www.hg2020y.com | www.5189333.com | www.29277t.com | www.81678a.com | dz0777.com | 8030j.com | www.ytvip98.com | www.659202.com | www.5522j.cc | vv3396.com | ooo67890.com | www.vns2533.com | www.jinniu00.com | www.2345678.pw | www.843933.com | 3405e.com | 159666y.com | www.q30226.com | www.9737cc.com | www.35918p.com | v00351.com | 0729y.com | www.0203123.com | www.5966mmm.com | www.bj299.com | www.269707.com | 2267w.com | 7196zz.com | www.js7575.com | www.0096788.com | www.309135.com | 3644m.com | www.033033x.com | www.v72888.com | www.ee563.com | www.77803v.com | 2490.com | www.717xpj.com | www.4694x.com | www.8667n.com | 5443ee.com | 8381v.com | www.2078m.com | www.32031q.com | www.799046.com | 6661779.com | 923830.com | www.12232a.com | www.7239q.com | 4116o.com | p67890.com | www.00829k.com | www.t1432.com | www.938901.com | 22117m.com | 5005b.com | www.938u.cc | www.21202g.com | p6662019.com | 67y67.vip | www.666089.com | www.js1047.com | 137136.com | jbb001.cc | www.xpj810.com | www.3775g.com | www.178762.com | 3662o.com | www.3459d.com | www.458633.com | www.669548.com | 1408z.com | www.yh05678.com | www.47506l.com | www.627792.com | pu38839.com | www.9068gg.com | www.130013.com | www.303464.com | hjcp114.com | www.hgyz88888.com | www.win1239.com | www.29277u.com | 3522rr.com | www.872878.com | www.80065d.com | 2324rrr.com | 37570q.com | www.365033.bet | www.934177.com | 9694p.com | www.yh4959.com | www.9988gvb.com | www.021067.com | 2905.com | www.hg4799.com | www.00840f.com | 33xpj377.com | www.hg4111.com | www.06386644.com | www.265553.com | 5003hh.com | www.593333.com | www.32123q.com | 05075555.com | www.xinhao1122.com | www.32031m.com | www.88266o.com | kbf3525.com | www.5049f.com | www.978315.com | 2172225.com | www.777789pj.com | www.bet73s.com | 58588n.com | www.112888.com | www.130256.com | 20160913.tv | f35151.com | www.9737aa.me | www.493306.com | 2757c.com | www.sun7789.com | www.cp994.com | 507dh.com | www.jing6661.com | www.50051z.com | 91019r.net | www.88807s.com | www.3790022.com | 3616t.com | www.262xpj.com | www.yh08118.com | a7285.com | www.js507713.com | www.n63568.com | 5002fff.com | www.pj25555.com | www.792089.com | 2016.com | www.wn0003.com | www.9187f.com | 38345i.com | www.88517888.cc | www.9187k.com | www.65707r.com | 80908u.com | xj001g.com | www.1115yl.com | bet88w.com | www.yddc02.com | www.954321h.com | 86811g.com | www.js520456.com | www.50051p.com | 11018j.com | www.220122a.com | www.hm2666.com | 2214zz.com | www.56766.com | www.326608.com | 2267i.com | www.556939.com | 9479c8.com | www.am88800.com | www.910021.com | 38365z.com | www.kk2229.com | www.ok52.com | lc99t.com | www.4972n.com | www.99638o.com | 97297i.com | www.333999qipai.com | 22284066.com | www.166249.com | www.2408a.cc | 4717.com | www.98698e.com | www.50732u.com | www.9844js.com | www.cp5800.com | pjxinjiang.com | www.888ding.com | www.602465.com | 0747b.com | www.xpj6886.com | n2894.com | www.yh1618.com | www.c8701.com | 70118f.com | www.389190.com | q2894.com | www.msc66.com | www.99fc.cc | 655661122.com | www.540640a.com | 445199.com | www.330099c.com | www.bxcp3333.com | h72227.com | www.6386d.com | pj12323.com | www.511111.com | www.760169.com | pj886.com | www.42842808.com | dz0777.com | www.7759333.com | www.50080e.com | www.8124y.com | www.22603.cc | 80850ww.com | www.659618.com | w72227.com | www.234224.com | www.359629.com | www.033033t.com | www.80767f.com | 7003ll.com | www.80188h.com | 38345r.com | www.567711.com | www.203059.com | www.hg290.com | www.09299.com | 7686v.com | www.780780a.com | 85698g.com | www.85857.com | LXYL365.com | www.9405511.com | www.609810.com | 59599x.com | www.36166h.com | 8790vns11.com | www.0088hgii.com | 2805i.com | www.4212h.com | 7874.cc | www.37337.com | www.61655e.com | www.v22365.com | www.810897.com | js909019.com | www.33997f.com | 85698w.com | www.h6640.com | 584464.com | www.2544g2.com | ylzz1117.com | www.580975.com | 9420e.com | www.blr336.com | 44990.com | www.5312m.com | www.175904.com | www.87680j.com | www.652851.com | www.ylhg0808.com | www.bei08.com | 8827ddd.com | www.08588m.com | 4131.vip | www.78949q.com | 2836517.com | www.js18682.com | 87680h.com | www.js0909.com | hhgz0077.com | www.087v.com | 3242o.com | www.8866kcd.com | 3404g.cc | www.3846b.com | rr444000.com | www.js89v.vip | 4466303.com | www.8905b.com | 4518.com | www.yh888b.com | jjj67890.com | www.087y.com | 4488y.com | www.x88789.com | 1708222.com | www.4833011.com | 3g88.com | www.794478.com | 61324411.com | www.0270z.com | r99.com | www.34788f.com | l2554.com | www.371v.cc | 40660007.com | www.960307.com | www.v0030.com | www.645411.com | www.4107j.com | www.320660.com | www.pj8790.com | 9193.am | www.xg611.com | 51133b.com | www.804171.com | 9002y.com | www.590561.com | x33c.vip | www.57jsc.com | 10104688.com | www.50788g.com | 8290d.com | www.926730.com | www.07404.com | www.303865.com | www.3215503.com | 9030d.com | www.938s.cc | 3467q.cc | www.3032ee.com | 67890s.com | www.588vip.net | feicai0479.com | www.lczg6.com | www.365109e.com | www.130881.com | www.55466.com | 44115144.com | www.hg8tt.com | sjg005.com | www.4428229.com | p939.com | www.cp3158.com | www.39695s.com | 45637v.com | www.tyc878.com | 40666333.com | www.hgbet2.com | 7605a.com | www.7782c.com | www.6491e.com | www.118428.com | www.092222.com | 0015cc.com | www.73990z.com | 87965nn.com | www.3552l.com | www.wnsr838.com | www.86267v.com | www.gf8888.com | cp088g.com | www.hg1245.com | 99111rr.com |