企业短期偿债能力问题研究

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1、对外经济贸易大学远程学院毕业论文对外经济贸易大学远程教育毕业论文毕业论文/设计题目：企业短期偿债能力问题研究学号YB0909018810005姓名刘淑芳学院远程教育学院指导教师专业会计学论文成绩完成时间：年月日第18页对外经济贸易大学远程学院毕业论文UniversityofInternationalBusinessandEconomicsGraduationThesis/DesignTitleShort-termsolvencyproblemsofenterpriseDepartment/SchoolDistanceEducationSpecialty（chooseone

2、）InternationalTradeAuthorofThesis/DesignShufangLiuStudentIDNo.YB0909018810005ThesisAdvisorGradeDate第18页对外经济贸易大学远程学院毕业论文论文审题表选题研究课题题目企业短期偿债能力问题研究选题说明论文要点研究方法研究基础定题题目企业短期偿债能力问题研究指导教师意见指导教师签名：时间年月日第18页对外经济贸易大学远程学院毕业论文论文评定表（学生不必填写）指导教师评语指导教师评定成绩指导教师签字论文答辩小组意见论文答辩小组审定成绩组长签字论文指导委员会意见论文指导委员会审定成绩

3、主任签字第18页对外经济贸易大学远程学院毕业论文目录引言···············································································································3一企业短期偿债能力的概述··········································································4（一）短期偿债能力的概念··················································

4、···························4（二）短期偿债能力影响因素··········································································5（三）短期偿债能力的意义·············································································6二短期偿债能力衡量指标及分析··································································6（一

5、）短期偿债能力衡量指标··········································································6（二）现行短期偿债能力的分析·······································································11三企业实例分析·····························第18页对外经济贸易大学远程学院毕业论文····························································

6、·····6四结论·············································································································6参考文献·········································································································13致谢·························································

7、·························································13摘要短期偿债能力是指企业以流动资产来偿还流动负债的能力。它反映企业偿还日常到期债务的能力。第18页对外经济贸易大学远程学院毕业论文现行的衡量指标有营运资本、流动比率、速动比率、现金比率。流动比率是流动资产能偿还多少流动负债之比。速动比率是指流动资产在扣除存货后与流动负债的比值。现金比率是指现在及现金等价物等与流动负债的比值。现金比率是最保守的短期偿债指标。通过对衡量指标的分析，分析其局限性。并根据万科的案例分析