摘要
现代企业往往依赖负债进行经营 ,企业偿债能力的好坏直接影响到企业、债权人、投资者的切身利益。一个企业若维持不了短期偿债能力 ,自然而然也就维持不了长期偿债能力 ,而短期偿债财务比率是短期偿债能力的直接体现者。通过对短期偿债财务比率的介绍与分析 。
Modern enterprises′ operation often depends on liabilities.Whether the enterprises′ solvency is good or not will affect the immediate interests of the enterprises,creditors and inventors directly.If an enterprise can′t maintain its short term solvency,it can′t maintain its long term one.Naturally,quick ratio is the direct embodiment of short term solvency.This text,introuducing and analyzing quick ratio,expounds the tactics and functions of evaluating the enterprises′ short term solvency all sidedly.
