代写thesis ：流动资产
代写thesis：流动资产
流动比率是用来给估计短期财务健康的公司。基本上有两个主要用来评估流动性比率。这些都是速动比率和流动比率。流动比率被定义为流动资产对流动负债的比率。速动比率计算的差异目前资产和库存除以流动负债。理想情况下,上述两个比率应该大于1的值。这些比率反映公司的短期流动性(笔者,2007)。另一种形式的比率称为偿付能力比率是用来评估一个公司的长期前景。在这一领域的主要比率包括财务杠杆,债务比率(这是由债务除以总资产),和债务/股本比例。负债与股东权益比率应该等于值小于一。
Liquidity ratios are used to give an estimate of the short term financial health of a firm. There are basically two major ratios which are used to assess the liquidity. These are quick ratio and current ratio. The current ratio is defined as the ratio of the current assets to the current liabilities. Quick ratio is calculating as the difference of the current assets and the inventory divided by the current liabilities. Ideally, the above two ratios should have a value greater than one. These ratios give an idea of the short term liquidity of the company (Penman, 2007).Another form of ratios known as solvency ratios is used to estimate the long term prospects of a company. The major ratios in this area consist of financial leverage, the debt ratio (which is given by debt divided by total assets), and the debt to equity ratio. The debt to equity ratio should be equal to a value less than one.
