使用资产负债表评价一个组织机构的偿债能力。
Use a balance sheet to evaluate the solvency of an organization.
企业应当在资产负债表日对持有意图和能力进行评价。
An enterprise shall, on the balance sheet date, make an appraisal on its purpose of holding and ability to hold.
我国现有的评价指标体系主要是以会计利润为基础，以资产负债表和利润表的相关指标为核心的体系。
Our country existing appraisal target system mainly takes accountant profit as foundation, and takes the balanced statement and the profit statement correlation index as the core system.
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