譯文（字數(shù) 2250）：

模型公司的償債能力分析

作者：波帕安娜瑪麗亞

摘要：在文章中，作者們用不同的方式來分析公司的償付能力，考慮到許多不同比率的重要性。

關(guān)鍵字：總體穩(wěn)定  金融的償付能力  補償能力

1 介紹

當?shù)氐暮蛧獾膶＜叶季哂薪鹑谪攧諣顩r。國際會計準則指出償債能力是指在約定的時間內(nèi)，在此時間內(nèi)現(xiàn)金的可用性達到最長時間。我們認為，償債能力分析必須從它功能的角度和時間進行分析。這就是為什么我們認為可理解性表達了對償還到期時間（大于一年）向銀行或其他金融機構(gòu)的現(xiàn)行稅率計算的經(jīng)濟代理人身份。在同一時間，我們認為可理解性狀態(tài)是指金融負債衡量的是資本價值在平衡狀態(tài)下的大小。

外文原文（字符數(shù) 7726）：

Models of Company’s Solvency Analysis

http://www.google.com.hk/search?hl=zh-CN&source=hp&q=SOLVENCY+AN

ALYSIS&btnG=Google+%E6%90%9C%E7%B4%A2&meta=&aq=f&aqi=&aql

=&oq=&gs_rfai= 

Author: Ardelean Victor

Abstract. In the paper the authors show the different models of analyzing the company’s solvency, taking into account many ratios with different importance.

Key words: general stability, financial solvency, reimbursing capacity.

1  Introduction

The status of financial solvability is multi-criteria approached by local specialists and from abroad. The International Accounting Standards mention the fact that solvency refers to cash availability for a greater period of time during which the due time financial engagements ought to be covered.  In our opinion, solvency has to be analyzed from the point of view of its function and the time horizon it implies. That is why we believe that solvability expresses the capacity of an economic agent of reimbursing on due time (larger then 1 year) the current rates towards banks and other financial institutions.At the same time, we believe that solvability is a state of financial equilibrium measuring the value of the capital, as compared to the patrimony’s size.