文章简要讨论了企业偿债能力分析，认为引入公允价值计量后，以经营活动现金流量分析企业偿债能力是一种十分稳健的偿债能力分析方法。
This paper briefly discusses enterprise debt-payment capability analysis, considering that after bringing in fair value measurement, it is a kind of dovish analysis way of debt-payment ability.
第三部分全面分析了首创置业的财务状况，包括分析公司的盈利能力、资产质量和营运能力、偿债能力，以及现金流量状况和经营业绩的波动；
The third partanalyses the financial status of BCL, including measuring the company's profitability, the company's ability to pay debts, and the cash flows of BCL and so on.
第二部分是从偿债能力、管理效率和获利能力三个方面，以单项财务指标对出版经营状况进行解释和分析。
The second part uses simple financial index to explain and analyse the operating status in terms of solvency, managerial efficiency and profitability.
第二部分是从偿债能力、管理效率和获利能力三个方面，以单项财务指标对出版经营状况进行解释和分析。
The second part uses simple financial index to explain and analyse the operating status in terms of solvency, managerial efficiency and profitability.
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