在現今經濟生活中，企業必然與其外部環境之間存在一定的債權、債務關系，短期償債能力是一個企業維持其基本經營、發展的生存前提，從這個意義上說企業相關信息報表的使用者會從不同的著眼點，關注企業的短期償債能力。在進行企業短期償債能力分析時所運用的各項比率，如流動比率、速動比率、現金比率和現金流量比率等都存在著或多或少的局限性和不合理的方面。只有通過收集被分析企業影響生產經營的各種信息、運用三張表（即資產負債表、損益表、現金流量表）和一個附注（即會計報表附注）所揭示的數據，綜合的考量各個比率的優劣和表外因素的影響，才能全面了解企業的短期償債能力，為經濟決策提供正確的、完整的財務分析結論。 短期償債能力，流動比率，速動比率，現金流量比率，表外因素

熱心網友

我的譯文：Under the current economic environment, there must be a relationship of creditor's rights and debt between corporations and external surroundings。 Short-term solvency is the existent precondition for corporations to maintain their basic operations and development, that is to say, the user of correlative information and report forms will pay attention to corporations' short-term solvency in many respects。 There are more or less narrows and inconsequences in the ratios which shall be used during the analyzing process of corporations' short-term solvency, such as liquidity ratio, quick ratio, cash catio and cash flow ratio。 Corporations' short-term solvency can be understood roundly only under the condition that all information is gathered which could effect manufactures and operations of the analyzing corporation, and the advantages, disadvantages and influences of outside factors are considered synthetically through three statements (balance sheet, income statement and cash flow statement) and an annotations (annotations of financial accounting reports)。 Only in this way can a correct and integrated financial analyzing conclusion be made for economic decision-making。

熱心網友

用金山快譯翻譯。。。。