偿债能力分析_外文资料翻译.doc

译文（字数 2250）：

模型公司的偿债能力分析

作者：波帕安娜玛丽亚

摘要：在文章中，作者们用不同的方式来分析公司的偿付能力，考虑到许多不同比率的重要性。

关键字：总体稳定  金融的偿付能力  补偿能力

1 介绍

当地的和国外的专家都具有金融财务状况。国际会计准则指出偿债能力是指在约定的时间内，在此时间内现金的可用性达到最长时间。我们认为，偿债能力分析必须从它功能的角度和时间进行分析。这就是为什么我们认为可理解性表达了对偿还到期时间（大于一年）向银行或其他金融机构的现行税率计算的经济代理人身份。在同一时间，我们认为可理解性状态是指金融负债衡量的是资本价值在平衡状态下的大小。

外文原文（字符数 7726）：

Models of Company’s Solvency Analysis

http://www.google.com.hk/search?hl=zh-CN&source=hp&q=SOLVENCY+AN

ALYSIS&btnG=Google+%E6%90%9C%E7%B4%A2&meta=&aq=f&aqi=&aql

=&oq=&gs_rfai= 

Author: Ardelean Victor

Abstract. In the paper the authors show the different models of analyzing the company’s solvency, taking into account many ratios with different importance.

Key words: general stability, financial solvency, reimbursing capacity.

1  Introduction

The status of financial solvability is multi-criteria approached by local specialists and from abroad. The International Accounting Standards mention the fact that solvency refers to cash availability for a greater period of time during which the due time financial engagements ought to be covered.  In our opinion, solvency has to be analyzed from the point of view of its function and the time horizon it implies. That is why we believe that solvability expresses the capacity of an economic agent of reimbursing on due time (larger then 1 year) the current rates towards banks and other financial institutions.At the same time, we believe that solvability is a state of financial equilibrium measuring the value of the capital, as compared to the patrimony’s size.