2. These indicators are:
Asset-liability ratio = total liabilities/total assets * 100%. In general, due to the great differences in the value evaluation and liquidity of current assets, fixed assets and intangible assets, it is generally appropriate to consider risk control below 75%, and the remaining 25% is used to consider risk buffer and liquidity cost. The higher the debt ratio, the worse the solvency. When the debt ratio is greater than 95%, it can basically be regarded as insolvent.
The effective assets of the enterprise in the current period are analyzed according to the balance sheet, in which the fixed assets should explain whether they are general equipment and the difficulty of realizing them, and the intangible assets (land, patent rights, etc.). ) should indicate the entry value, evaluation value and realization difficulty;
Liabilities According to the balance sheet, analyze the main components of corporate liabilities, including long-term liabilities, current liabilities and contingent liabilities. It should be noted that there is not much practical difference between contingent liabilities and liabilities in practice.
Enterprise controllable assets controllable assets = effective assets-liabilities-contingent liabilities.
Current assets: analyze whether the annual turnover is increasing or decreasing, and analyze the reasons for the increase or decrease of important accounts, such as the increase of accounts receivable, matching with sales or product problems. Focus on the analysis of accounts receivable, other accounts receivable, inventory and prepayments, indicate how and how to verify and analyze whether it is consistent with sales.
：
Borrowing ability refers to the scale of funds that an enterprise can raise under certain economic and financial conditions. It is the ability to continuously obtain long-term high-quality capital, and must be able to raise funds through multiple channels and at low cost, and must be able to raise funds from home and abroad; Lending ability is the key factor for the rapid development of enterprises, and financing can create more value for enterprises. However, only enterprises that can "land safely" after rapid growth are the real financing winners.