长期偿债能力指标

给出了一系列衡量企业短期偿债能力和长期偿债能力指标的公式，并通过实例对这些指标进行对比与分析，从而明确如何对企业偿债能力的强弱进行评价，以帮助人们更好地投资。

By giving formulas with a series of index for measuring an enterprise ' short term and long term solvency and by comparing and analyzing these indexes , the article is intended to help evaluate the enterprise 's solvency so as to make sound investment .

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 .

该指标是利用损益表评价长期偿债能力的一个指标。

This ratio is an indicator evaluating the long-term solvency with the income statement .

除此之外，还有其他一些专门用于长期偿债能力分析的比率指标。

Apart from those ratios , there are some other new ratios , which are used for long-term solvency in special .