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财管学习笔记(二)长期偿债能力

  • 2026-02-07 04:42:45
财管学习笔记(二)长期偿债能力
长期偿债能力比率：
1、存量比率：
a. 资产负债率=负债/资产
b. 产权比率=负债/股东权益（楼上楼下争产权）
c. 权益乘数=资产/股东权益
d. 长期资本负债率=非流动负债/长期资本=非流动负债/（非流动负债+股东权益）     非流动负债在长期资本中的占比
2、流量比率
a. 利息保障倍数——衡量复习的能力
利息保障倍数=EBIT/利息支出=（净利润+利息费用+所得税）/利息支出=（利润总额+利息费用）/利息支出    利息费用是利润表的口径  利息支出是本期全部的利息：费用化利息+资本化利息
指标越大，利息支付越有保障 ，利息保障倍数等于1时也很危险
b. 现金流量利息保证倍数=经营活动现金流量净额/利息支出
现金流量与负债比率=经营活动现金流量净额/负债总额  （取期末数而非平均数）
比利润口径的利息保障倍数更可靠。
3、注意问题和表外因素
存量比率反映了资本结构、财务杠杆水平，三个指标同方向变动，指标越大，偿债能力越弱。
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  1. CONNECT:[ UseTime:0.000610s ] mysql:host=127.0.0.1;port=3306;dbname=no_67808;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000523s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000285s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000282s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000496s ]
  6. SELECT * FROM `set` [ RunTime:0.000200s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000559s ]
  8. SELECT * FROM `article` WHERE `id` = 462952 LIMIT 1 [ RunTime:0.000405s ]
  9. UPDATE `article` SET `lasttime` = 1770659684 WHERE `id` = 462952 [ RunTime:0.009250s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.000362s ]
  11. SELECT * FROM `article` WHERE `id` < 462952 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000888s ]
  12. SELECT * FROM `article` WHERE `id` > 462952 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000406s ]
  13. SELECT * FROM `article` WHERE `id` < 462952 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.011076s ]
  14. SELECT * FROM `article` WHERE `id` < 462952 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.001050s ]
  15. SELECT * FROM `article` WHERE `id` < 462952 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.005995s ]
0.101290s