What are the contents of solvency analysis indicators in financial evaluation?

Project solvency index: mainly calculates the asset-liability ratio, loan repayment period, current ratio, quick ratio, etc.

1. Ratio of short-term solvency: working capital, current ratio, quick ratio, cash ratio, cash flow ratio.

2. Long-term solvency ratio: asset-liability ratio, equity ratio, equity multiplier, long-term debt-to-equity ratio, interest guarantee ratio, cash flow interest guarantee ratio, cash flow debt ratio.

1. Ratio of short-term solvency:

Working Capital, Current Ratio, Quick Ratio, Cash Ratio, Cash Flow Ratio.

2. Ratio of long-term solvency:

Debt-to-asset ratio, equity ratio, equity multiplier, long-term debt-to-capital ratio, interest coverage ratio, cash flow interest protection ratio, cash flow debt ratio.

Extended Materials. Liquidity ratio.

Current assets usually include cash, valuable**, accounts receivable and inventory, while current liabilities include accounts payable, short-term notes payable, long-term liabilities due within one year, unpaid wages payable and unpaid income tax payable. Since the current liabilities of a company are often repaid with current assets, calculating the relationship between current assets and current liabilities will test the strength of the company's short-term solvency.

In principle, the higher the current ratio, the stronger the short-term solvency of the company. In fact, if the ratio is too high, it means that funds may be sluggish and not being used optimally.

1. Ratio of short-term solvency: working capital and current ratio.

Quick Ratio, Cash Ratio, Cash Flow Ratio;

2. Long-term solvency ratio: asset-liability ratio.

Equity ratio, equity multiplier.

Long-term debt-to-capital ratio, interest protection ratio.

Side-sensitive cash flow interest protection multiple, cash flow debt ratio.

The formula for calculating the solvency analysis indicator:

3. The asset-liability ratio is an indicator that reflects the financial risks and solvency faced by the project in each year, and can be based on the balance sheet.

calculated; Asset-liability ratio = total liabilities divided by total assets multiplied by 100% Generally speaking, the asset-liability ratio is about 100% higher during the project investment period, but after it is put into production, it should decrease year by year, and finally reach an appropriate level such as about 60%;

4. The current ratio and quick ratio are indicators that reflect the repayment of current liabilities of the project in each year, which can be calculated according to the balance sheet.

5. The calculation formula is: current ratio = current assets.

Divide by current liabilities multiplied by 100% quick ratio = liquid assets divided by current liabilities multiplied by 100%, generally speaking, a current ratio of 2 1 is more suitable for short, and a quick ratio of 1 1 is more appropriate.

The work done by the company's finance:

1. Manage and control all accounting, finance and auditing work of the enterprise;

2. Review the company's important financial reports and statements, and be responsible for the quality of financial reports and statements with the executive vice president;

3. Participate in the examination and approval of the company's financial management regulations and other economic management systems, supervise and inspect the company's financial operations and capital receipts and expenditures;

4. Participate in the examination and approval of the company's financial decision-making, including the approval of the company's financial budget and final account plan;

5. Supervise the implementation of the company's major business plans and programs approved by the company. Finance refers to the activities of enterprises involving funds in the production process, indicating the formal characteristics of finance; The latter refers to the economic relationship between enterprises and various aspects of financial activities.

Uncover the content of finance.

Corporate solvency is the ability of a joint-stock company to repay its debts with its existing assets during the normal business cycle. Solvency indicators include short-term solvency indicators and long-term solvency indicators.

1. The indicators that reflect the short-term solvency are:

Working capital, i.e. the excess of current assets over current liabilities;

Current ratio, i.e. the ratio of current assets to current liabilities;

Quick ratio, i.e. the ratio of liquid assets with strong liquidity to current negative lead debt;

The cash ratio, which is the sum of cash and marketable** to current liabilities.

2. The indicators reflecting the long-term solvency are:

Debt-to-asset ratio: Debt-to-asset ratio, total liabilities, total assets, 100%. In general, the smaller the asset-liability ratio, the stronger the company's long-term solvency. If the indicator is too small, it indicates that the company is not using enough financial leverage;

Equity Ratio (Owner's Equity Debt Ratio): Equity Ratio Total Liabilities 100% of Total Owners' Equity;

Interest Earned Multiplier (Interest Protection Multiple): Reflects the degree to which profitability is responsible for debt repayment. Including: Total EBIT, Total Profit, Interest Expense, Net Profit, Income Tax, Interest Expense.

Answer: The case of the Brief Hall] :d

The knowledge points assessed in this question are solvency indicators. In the financial evaluation index system, the solvency index includes the debt ratio, debt service reserve ratio, and loan repayment period.

Answer]: Stuffy and hungry c, d, e

In the evaluation of financial returns, the evaluation indicators of debt repayment or ability include asset-liability ratio, interest reserve ratio, and debt service reserve ratio.

The solvency evaluation index refers to the assessment of the debtor to assess whether it has sufficient ability to pay off the debt and avoid excessive debt or default. Common solvency evaluation indicators include current ratio, quick ratio, asset-liability ratio, interest protection ratio, etc. And the family.

Its features are as follows:

1.Comprehensiveness: The solvency evaluation index not only focuses on the financial aspect, but also fully assesses the debtor's solvency through the examination of assets, liabilities, cash flow and other aspects.

2.Relativity: The evaluation index needs to be analyzed in combination with the debtor's industry, market environment, etc., so as to fully reflect the debtor's solvency.

3.Stability: The evaluation index needs to fully consider the impact of changes in the debtor's economic environment, and conduct a long-term stability assessment of the debtor, so as to avoid the impact of short-term situations on the assessment results.

4.Quantitative: The evaluation indicators are evaluated in the form of quantitative data, so that the evaluation results are more objective and accurate.

5.Rapid response: The evaluation index needs to reflect the debtor's solvency in a timely manner in combination with real-time data, so as to take effective measures in a timely manner.

To sum up, the solvency evaluation index has the characteristics of comprehensiveness, relativity, stability, quantification and rapid response, which can accurately reflect the solvency of the debtor and provide an important reference for enterprises and investors.