财务分析的基本内容是企业偿债能力分析、运营能力分析和盈利能力分析。
Financial analysis is the basic content of corporate solvency analysis, operational analysis and profitability analysis capabilities.
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.
短期偿债能力直接关系到企业及其债权人的切身经济利益，通常作为一个重要项目被纳入财务分析体系。
Short-term debt paying ability concerns the personal economic benefits of the enterprise and creditor alike, usually included in the financial analyses system as an important project.
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