|
Serial
number
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Name
of the indicator
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Paraphrase
|
Analysis
angle
|
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1
|
Total
assets
|
Total
assets are the sum of all assets owned by an enterprise at a specific point
in time, including current assets and non-current assets.Dynamic assets.
|
Total
assets can reflect the scale of the enterprise. The larger the assets, the
larger the scale of the enterprise's operation, and the potential for
production and business activitiesThe stronger the force. However, the
composition of assets (such as the ratio of current assets and non-current
assets) also has an important impact on the operating efficiency and capital
use efficiency of enterprises.
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|
2
|
Total
liabilities
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Total
liabilities are the sum of all debts that an enterprise needs to repay,
including current liabilities and non-current liabilities.
|
The
total liabilities represent the total scale of the enterprise's debt, which
can reflect the proportion of the enterprise's debt in the capital structure.
High-indebt enterprises face greater debt repayment pressure, especially in
the case of unstable financial situation or poor market environment.
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|
3
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Asset-liability
ratio
|
The
asset-liability ratio is the ratio of the total liabilities to the total
assets of an enterprise, which reflects how many parts of the assets of the
enterprise are financed through liabilities. Asset-liability ratio = total
liabilities/total assets
|
The
higher the asset-liability ratio, the greater the debt pressure of the
enterprise, which may increase the financial risk of the enterprise,
especially when the cost of capital is rising or the profitability is
declining.However, a certain debt ratio can improve the capital leverage
effect of the enterprise and promote the development of the enterprise.
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4
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The
proportion of current assets
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The
proportion of current assets is the proportion of current assets of an
enterprise in the total assets. Current assets usually refer to assets (such
as cash, accounts receivable, inventory, etc.) that can be converted into
cash within a year or a business cycle. The proportion of current assets =
current assets/total assets
|
The
proportion of current assets reflects the strength of the enterprise's
short-term debt repayment capacity. A high proportion of current assets means
that enterprises have more short-term debt repayment capacity and liquidity,
but too high proportion of current assets may mean that the use of funds is
inefficient.
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5
|
Liquid
assets
|
Current
assets refer to assets that enterprises can convert into cash in a short
period of time, such as cash, accounts receivable, inventory, etc.
|
Current
assets can reflect the short-term asset management level of the enterprise.
High current assets help enterprises cope with sudden cash flow needs, but
their turnover efficiency should also be considered.
|
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6
|
Non-current
assets
|
Non-current
assets refer to assets that enterprises do not intend to convert into cash
within one year or one business cycle, such as fixed assets, long-term equity
investments, etc.
|
The
composition of non-current assets reflects the long-term investment strategy
and development direction of the enterprise. Excessive non-current assets may
mean that the enterprise lacks spirit.Live capital liquidity, and too low
non-current assets may mean that the long-term investment of the enterprise
is insufficient.
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7
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Current
liabilities
|
Current
liabilities refer to debts that enterprises must repay within one year or one
business cycle, such as short-term loans, accounts payable, etc.
|
Current
liabilities reflect the short-term debt pressure of enterprises. Enterprises
need to ensure that there are enough current assets to meet the repayment of
current liabilities, otherwise they may face a liquidity crisis.
|
|
8
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Non-current
liabilities
|
Non-current
liabilities refer to the debts that enterprises need to repay outside one
year or one business cycle, such as long-term loans, long-term bonds, etc.
|
Non-current
liabilities reflect the long-term debt repayment pressure of enterprises.
Although non-current liabilities generally have a long repayment period, if
the non-current liabilities are too high, it may still affect the long-term
financial stability of the enterprise.
|
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9
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Long-term
equity
|
Long-term
equity investment refers to equity investment held by an enterprise for a
term of more than one year, usually to obtain dividends or participate in
corporate governance.
|
Long-term
equity investment can reflect the strategic investment direction of the
enterprise, and sometimes bring considerable dividend income and capital
appreciation. Too much long-term equity investment may lead to insufficient
liquidity.
|
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Ten
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Monetary
funds
|
Monetary
funds refer to the current funds owned by enterprises.Gold and other assets
that can be converted into cash at any time, such as bank deposits.
|
Monetary
funds reflect the liquidity of the enterprise.Moreover, sufficient monetary
funds can meet the needs of daily operation and sudden expenditure of
enterprises, but too much monetary funds may represent idleness of funds and
affect the efficiency of capital use.
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11
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Trading
assets
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Transaction
assets refer to financial assets held by enterprises that are intended to
obtain income through sale or realization in the short term.
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Trading
assets usually have high liquidity. Investing in trading assets can help
enterprises obtain capital flow in the short term, but if they are overly
dependent, they may lead to excessive speculation and affect the stable
development of enterprises.
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12
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Accounts
receivable
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Accounts
receivable refers to claims that the enterprise has provided goods or
services but has not received the payment.
|
The
amount and turnover speed of accounts receivable reflect the sales and
collection capacity of the enterprise. Excessive accounts receivable may lead
to tight liquidity and affect the cash flow of the enterprise.
|
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13
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Receivables
financing
|
Receivable
financing is a financing method for enterprises to obtain funds in advance by
transferring receivables to financial institutions.
|
This
financing method helps enterprises to obtain funds quickly, but if they are
overly dependent, they may lead to long-term dependence on external funds,
which will weaken their independent capital turnover capacity.
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14
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Accounts
payable
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Accounts
payable is the amount that an enterprise owes suppliers for the purchase of
goods or services.
|
Accounts
payable reflect the short-term liabilities of the enterprise. Reasonable
accounts payable management can help enterprises delay the outflow of funds
and improve the efficiency of short-term capital use, but if it is too high,
it may affect the relationship with suppliers and the credibility of the
enterprise.
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15
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Payable
employee remuneration
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Payable
employee remuneration refers to the wages, bonuses and other benefits that
the enterprise has not paid to employees.
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This
indicator reflects the short-term burden of the enterprise and the payment of
employee remuneration. High payable employee remuneration may mean that the
enterprise's salary payment pressure is greater.
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16
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Other
payables
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Other
payables refer to all kinds of accounts payable by the enterprise other than
accounts payable, employee remuneration, etc.
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This
item covers a wide range of contents, reflecting the various liabilities that
enterprises need to repay in the course of operation. Improper management may
lead to poor flow of funds.
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17
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Contract
liabilities
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Contract
liability is the debt incurred by the enterprise due to the receipt of
advance payment from the customer. It usually appears in the sales contract,
and the enterprise has not fulfilled its contractual obligations.
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Contract
liabilities reflect the situation that the enterprise has not delivered goods
or services after receiving the payment. CompareLarge contract liabilities
may mean the future income security of the enterprise, but it may also affect
its short-term debt pressure.
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18
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Advance
payment
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Advance
payment refers to the amount paid by the enterprise to the supplier or
service provider, but the goods or services have not been delivered.
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The
advance payment reflects the payment method of the enterprise and the
expectations of future purchases. Excessive advance payments may mean
premature outflows of funds, affecting the turnover of short-term funds.
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19
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Stock
up
|
Inventory
is the raw materials, in-process products and finished products used by
enterprises for production and sales.
|
The
efficiency of inventory management affects the liquidity and operational
efficiency of enterprises.Excessive inventory may lead to excessive capital
occupation, and excessive inventory may affect production and sales.
|
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20
|
Fixed
assets
|
Fixed
assets refer to those used by enterprises for production and operation with a
service life of more than one year.Assets, such as equipment, factories, etc.
|
The
scale and efficiency of fixed assets affect the production capacity and
long-term development potential of enterprises.Force. Higher fixed asset
investment indicates the tendency of enterprises to expand or modernize, but
if the utilization rate is not high, it will affect the return on assets.
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21
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Non-current
liabilities due within one year
|
This
indicator refers to non-current liabilities due within the next year,
representing long-term debts that are about to expire in the short term.
|
It
reflects the debt repayment pressure of enterprises in the next year. If the
indicator is high, the enterprise needs to ensure that its current assets are
sufficient to cope with the liabilities that are about to expire.
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22
|
Lease
and debt
|
Lease
liability is the debt incurred by an enterprise due to the future rent to be
paid by the lease agreement.
|
With
the implementation of the new accounting standards, the importance of leasing
liabilities has increased. It reflects the capital burden of enterprises on
leasing, and high leasing liabilities may increase the operating pressure of
enterprises.
|
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23
|
Operating
capital
|
Operating
capital is the net amount of an enterprise's current assets minus current
liabilities. Operating capital = current assets?Current
liabilities operating capital=current assets?Current
liabilities
|
Operating
capital reflects the liquidity required for enterprises to maintain their
daily operations. Positive operating capital indicates that the enterprise
has the ability to pay short-term debts, while negative operating capital may
indicate liquidity risks.
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24
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Operating
budget difference
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The
difference in operating budget refers to the difference between actual
operating capital and budget capital.
|
It
reflects the deviation between the actual financial performance of the
enterprise and the budget.Large differences may indicate that enterprises
have problems in budget management and execution.
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25
|
Operating
capital budget ratio
|
The
budget ratio of operating capital is the ratio of actual operating capital to
budget operating capital.
|
This
ratio is used to measure whether an enterprise manages its operating capital
as expected. If the ratio is less than 100%, it means that the actual
operating capital is lower than the budget, which may affect the daily
operation of the enterprise.
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