餐饮企业财务指标体系——短期偿债能力指标

Financial Index System for the Catering Enterprises——the Short-term Solvency Index

餐饮企业因其行业特性．绝大多数收入都以现金或银行存款的资产形式流入企业．因此许多餐饮企业并不十分关注其偿债能力指标。但随着企业的发展壮大，进入扩展期或有特定投资需求时，融资将是企业不可回避的问题。

Majority of earnings of the catering enterprises flow into the enterprises in the form of cash or bank deposit thanks to their industrial characteristics, therefore, many catering enterprises do not care their solvency index. But along with the development of themselves, financing will be an unavoidable issue in extension period or specific investment demand. Financing channel includes direct and indirect financing,