譯文（字數 3339）

企業償債能力的綜合分析

1引言

1.1償債能力的概念

償債能力是指企業用其資產償還長期債務和短期債務。企業具有不支付現金和償還債務能力的能力，靜態，是企業資產清償債務的能力；動態演講者，是企業創造資產和經營收入的過程來償還債務的能力。企業沒有現金支付能力與還款能力是企業健康發展的關鍵。償債能力分析是企業財務分析的重要組成部分。

1.2研究背景

隨著經濟體制改革的不斷深入，中國的企業管理已經從密集的生產管理粗放的生產方式，中國經濟不再是計劃經濟進入市場經濟，但，這就意味著企業健康、穩定的發展不能等待和依賴上級，勇于迎接挑戰，提高愛自己的力量，而企業要實現上述目標，必須有一定數額的資金，這意味著融資的企業，要進行債務管理。

1.3研究意義

企業的償債能力直接關系到企業的可持續經營能力，是關系到企業財務能力各方面的關鍵利益之一；現代企業在市場經濟條件下開展經營活動，償債能力是企業財務管理的核心內容。影響企業償付能力的因素企業可以很好的了解企業的財務狀況，揭示企業所承擔的風險程度，還可以預測企業融資前景，為企業進行各種經濟活動的重要依據。

外文原文（字符數 11923）

Comprehensive analysis of enterprise's debt paying ability

1 Introduction

1.1 concepts of debt paying ability 

The debt repayment ability is refers to the enterprise with its assets to repay long-term debt and short-term debt. The enterprise has the ability of non payment of cash and repay debt ability, static, is the ability of enterprise assets liquidated debt; dynamic speakers, is the ability to create a process of enterprise assets and operating income to repay debts. The enterprise has no cash payment ability and the repayment ability is the key to the healthy development of enterprises. Debt paying ability analysis is an important part of enterprise financial analysis.

1.2 research background

With the development of economic system reform, China's enterprise management has changed from the extensive mode of production for the production of intensive management, China's economy is no longer the planned economy into a market economy, but. This means an enterprise to good health and stable development must not wait and rely on the superior, and have the courage to meet the challenge, improve their own strength, but the enterprise must achieve the above goal must have a certain amount of money, which means that the enterprises to financing, debt management.