Liquidity indicators are: liquidity ratio; Quick ratio; Asset-liability ratio; Interest payment multiple; Long-term debt ratio multiple; Fixed production ratio of shareholders' equity; Shareholder's equity ratio. From the perspective of shareholders, because the funds raised by enterprises through debt play the same role as the funds provided by shareholders, shareholders are concerned about whether the profit rate of all capital exceeds the interest rate of borrowed funds, that is, the cost of borrowed funds. When the total profit rate of capital earned by an enterprise exceeds the interest rate paid for borrowing, the profits earned by shareholders will increase. On the contrary, if the profit rate of all capital used is lower than the interest rate borrowed, it will be unfavorable to shareholders, because the excess interest of borrowed capital will be made up by the profit share obtained by shareholders. Therefore, when the total capital profit rate is higher than the loan interest rate, the greater the debt ratio, the better, otherwise. Shareholders of enterprises often use debt management to gain control of enterprises with limited capital and limited cost, and can obtain leverage benefits from debt management. So it is called financial leverage in financial analysis.