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。但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。一个企业短期内财务力量的大小,主要看运用资本的状况以及产生流动资产的速度。流动资产超过流动负债的数额称为运用资本,它反映偿还短期债务的能力超过短期负债的力量。分析时除了计算运用资本的金额外,还常计算能反映财务流动状况的其他两个指标,即流动比率和速动比率。计算流 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 demonstrate 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. The size of a company’s short-term financial strength depends primarily on the use of capital and on the speed at which it generates liquid assets. The amount of current assets over current liabilities is called working capital and it reflects the ability to repay short-term debt more than short-term liabilities. In addition to calculating the additional capital used in the analysis, the analysis also often calculates two other indicators that can reflect the financial flow, namely, the liquidity ratio and the quick ratio. Calculation flow