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| A餐饮公司偿债能力分析 摘要：偿债能力分析是准确了解企业债务偿还能力、推进企业筹资管理改进的最主要渠道。本文以A餐饮公司2016-2020年财务报表为基础，结合文献综述法、数据分析法、对比分析法等，首先对偿债能力分析的基本内容与目标进行简要介绍。其次，对A餐饮公司的经营概况与财务概况进行介绍。并在财务指标分析基础上，对A餐饮公司的长期和短期偿债能力进行分析与评价。再次，在指标分析基础上，结合A餐饮公司财务数据与发展环境，对该企业偿债能力上表现出的不足进行介绍，着重分析其形成原因。针对当前A餐饮公司偿债能力存在的缺陷，制定相应解决对策，促进A餐饮公司偿债能力优化发展。 关键字：偿债能力；流动比率；速动比率；资产负债率 Analysis of Debt Paying Ability of A Catering Company Abstract: solvency analysis is the most important channel to accurately understand the debt repayment ability of enterprises and promote the improvement of enterprise financing management. Based on the financial statements of a catering company from 2016 to 2020, combined with literature review, data analysis and comparative analysis, this paper first briefly introduces the basic content and objectives of solvency analysis. Secondly, it introduces the operation and financial situation of a catering company. Based on the analysis of financial indicators, this paper analyzes and evaluates the long-term and short-term solvency of a catering company. Thirdly, on the basis of index analysis, combined with the financial data and development environment of a catering company, this paper introduces the deficiencies of the company's solvency, and focuses on the analysis of the causes. In view of the current defects of a catering company's solvency, the corresponding countermeasures are formulated to promote the optimized development of a catering company's solvency. Key words: solvency; current ratio; quick ratio; asset liability ratio |
