财务力量的分析

• 作 者: W·B·梅格斯 王有枚
• 出 处: 外国经济与管理
• 发表日期: 1984年01期
• 关键词: 财务困难 企业财务 运用资本 速动比率 流动比率 销货成本 流动负债 流动资产 库存商品 速动资产

一个获利成绩出色的企业,通常也是一个财务力量十分雄厚的企业。一个企业即使财务状况不那么令人满意,但由于获利成绩很突出,也不致感到处境困难。可是获利成绩并不一定代表企业整个经营成绩,也不足以说明企业的财务力量。一个企业财务力量雄厚主要反映在:能及时支付任何款项,有能力应付任何财务困难和任何营业上的变化,适应任何环境,把营业坚持下去,并不断发展。

A company with excellent profitability is usually a company with strong financial strength. Even if the financial status of a company is not satisfactory, it will not feel difficult because of its outstanding achievements. However, profitability does not necessarily represent the entire business performance of the company, nor does it adequately illustrate the financial strength of the company. A company’s financial strength is mainly reflected in: being able to pay any money in time, being able to cope with any financial difficulties and any changes in business, adapting to any environment, persevering in business, and continuing to develop.