| 现行速动比率不能真实反映企业即时偿债能力 |
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| 引用本文： | 阮建军,张治华. 现行速动比率不能真实反映企业即时偿债能力[J]. 佛山科学技术学院学报(社会科学版), 2000, 18(2): 41-44 |
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| 作者姓名： | 阮建军 张治华 |
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| 作者单位： | 佛山科学技术学院,经济管理分院,广东,佛山,528000 |
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| 摘 要： | 现行速动资产中很多是不能“速动”的 ,原因在于现行速动资产各项目内部的构成比较复杂。因此 ,应该对速动资产各项目进行科学的分类 ,以区分出哪些是真正的速动资产 ,哪些是并不能“速动”的速动资产 ,在此基础上确定出真正的能够“速动”的速动资产 ,从而计算出真正能够代表即时偿债能力的速动比率来。
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| 关 键 词： | 速动比率 偿债能力 报表体系 分析指标 |
| 文章编号： | 1008-018X(2000)02-0041-04 |
| 修稿时间： | 1999-12-28 |
The present quick-moving ratio cannot really reflect the enterprisers'''' immediate debt-paying ability |
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| RUAN Jian jun,ZHANG Zhi hua. The present quick-moving ratio cannot really reflect the enterprisers'''' immediate debt-paying ability[J]. Journal of Foshan University(Social Science), 2000, 18(2): 41-44 |
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| Authors: | RUAN Jian jun ZHANG Zhi hua |
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| Abstract: | Many of the present quick moving assets are not quick moving ones, for the inner components of all the items of the present quick moving assets are rather complicated.So this paper suggests that all the items of the present quick moving assets are rather Complicated. So this paper suggests that all the items of the present quick moving assets be Classified scientifically. From which we would know then real quick moving assets and the false quick moving assets and then we could easily figure out the quick moving ratio of the enterprisers' immediate debt paying ability. |
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| Keywords: | quick moving ratio debt paying ability list system analysis quota. |
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