The solvency of an enterprise is one of the signs to measure the financial situation of an enterprise, and it is also an important method to measure whether the enterprise operates normally and whether it can attract foreign investment. Indicators reflecting the solvency of enterprises mainly include:
(1) current ratio.
Current ratio = total current assets/total current liabilities × 100% The current ratio is an indicator reflecting the relationship between total current assets and current liabilities of an enterprise. The current assets of an enterprise are greater than the current liabilities, which generally indicates that the enterprise has strong short-term debt repayment ability. The ideal current ratio is 2: 1, at least 1: 1.
(2) Quick ratio.
Quick ratio = total quick assets/total current liabilities × 100% Quick ratio is an index reflecting the proportional relationship between quick assets and current liabilities that are easy to be realized in enterprise current assets projects. This indicator can also measure the authenticity of the current ratio. Quick ratio is generally 65,438+0,65,438+0. The greater the quick ratio, the stronger the solvency, but not less than 0.5: 65,438+0.
(3) Cash ratio
Cash ratio = cash current assets/total current assets × 100% The cash ratio reflects how much cash N in the current assets of an enterprise can be used to repay debts. The greater the proportion of cash, the smaller the risk of realizing the loss of current assets, and the greater the possibility of short-term debt repayment of enterprises.
(4) Liquidation ratio
Liquidity ratio = cash current assets/current liabilities × 100% Liquidity ratio reflects the short-term solvency of an enterprise and has the function of supplementing the cash ratio.
(5) Debt flow rate
Debt flow rate = current assets/total liabilities × 100% It is an index to measure the ability of an enterprise to repay all debts without selling fixed assets. The greater the ratio, the higher the repayment ability.
(6) Asset-liability ratio (debt ratio)
Asset-liability ratio = total liabilities/net asset value × 100% Net asset value refers to the total assets after deducting accumulated depreciation. It reflects the proportion of liabilities in the total assets of an enterprise, and is used to measure the risk degree of enterprise production and operation activities and the degree of enterprise protection of creditor's rights. The smaller the ratio, the stronger the long-term solvency of the enterprise and the smaller the risk it bears.