论文部分内容阅读
二、负债结构分折与资产结构相对应,企业资金来源各项目之间也存在着适应生产经营特点和企业内外部形势要求的比例关系,如应付款与原料采购、预收货款与产品销售,长期负债与银行利率,都存在着一定的关系。我们把企业资金来源之间存在的比例关系称为负债结构(这里的负债为广义负债,包括所有者权益)。对企业负债结构的分析,主要借助流动负债率、资产负债率、负债经营率、产权比率、积累比率等指标进行。
Second, the liability structure split corresponds to the asset structure. There are also proportional relationships between the projects of the company’s capital source and the requirements of the production and operation and the internal and external situations of the enterprise, such as payables and raw material purchases, advance receipts, and product sales. There is a certain relationship between liabilities and bank interest rates. We call the proportional relationship existing between the sources of corporate funds as the liability structure (here, the liabilities are general liabilities, including owner’s equity). The analysis of corporate debt structure is mainly based on indicators such as current debt ratio, debt ratio, debt ratio, equity ratio, and accumulation ratio.