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资产负债率是衡量企业利用债权人提供资金进行经营活动的能力,反映债权人发放贷款的安全程度的重要财务指标。它的真实性直接影响着企业内外部经济决策的成败,甚至会波及投资者和债权人整体经济的兴衰。本文拟就资产负债率真实性问题谈些个人看法。一、资产负债率真实性的影响因素1 、历史成本。《企业会计准则》第二章一般原则第十九条指出:“各项财产物资
The asset-liability ratio is an important financial indicator that measures the ability of an enterprise to use its creditors to provide funds for business activities and reflects the degree of security of creditors’ loans. Its authenticity directly affects the success or failure of internal and external economic decision-making, and even affects the rise and fall of the overall economy of investors and creditors. This article intends to discuss some personal views on the issue of the authenticity of the debt ratio. I. Factors affecting the authenticity of asset-liability ratio 1. Historical cost. Chapter 19 General Principles of the Accounting Standards for Business Enterprises Article 19 states that: ”The various property supplies