其二,所谓财务状况(financial condition),可从三个方面来定义:(1)企业偿付债务的能力(debt-paying ability)。资产负债表应能及时地、准确地反映企业支付到期债务的能力,即所谓的偿付能力(solvency)。
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debt paying ability [金融] 偿债能力
debt-paying ability ratio 偿债能力比率
debt-paying ability analysis 企业偿债能力分析
debt paying ability analysis 偿债能力分析
short-term debt-paying ability 测量短期偿债能力
For example, 53% of current assets indicates the proportion of current assets to the total assets, and reflects the corporation's liquidity and debt-paying ability.
例如，53%的流动资产表明了流动资产与总资产之间的比例关系，能够反映公司的流动性和债务支付能力。
The economical concept of credit means the transaction behavior which be guaranteed by contract such as loan, and it also means debt paying ability.
在经济上，信用表示以协议或契约为保障的不同时间间隔下的经济交易行为，也表示交易主体以偿债为主要内容的特殊经济能力；
Short-term debt paying ability concerns the personal economic benefits of the enterprise and creditor alike, usually included in the financial analyses system as an important project.
短期偿债能力直接关系到企业及其债权人的切身经济利益，通常作为一个重要项目被纳入财务分析体系。
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