短期偿债能力比率

前述的一系列用于分析短期偿债能力的比率指标也能被用于评价长期偿债能力。

The aforementioned series of ratios used to analyze short-term debt-paying ability can also be used to evaluating long-term solvency .

短期偿债能力，流动比率，速动比率，现金流量比率，表外因素。

The short date repays debt the ability , liquidity ratio , move the ratio soon , the cash discharge ratio , factor outside the form .

通过对上海证券交易所2004年上市公司年报的4个财务比率指标的统计分析，发现表征短期偿债能力的财务比率指标服从对数正态分布，表征长期偿债能力的财务指标服从正态分布。

Based on the data of the listed enterprises in China from 2001 to 2004 , the paper finds that financial ratios of listed enterprise reflecting short-term debt paying ability follow log-normal distribution , and financial ratios of listed enterprises reflecting long-term debt paying ability follow normal distribution .