檢視偿债能力的原始碼

[[File:偿债能力.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E5%81%BF%E5%80%BA%E8%83%BD%E5%8A%9B&step_word=&hs=0&pn=1&spn=0&di=59840&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=0&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=undefined&cs=26623857%2C785180025&os=935464542%2C306145475&simid=3379821634%2C3955893465&adpicid=0&lpn=0&ln=1793&fr=&fmq=1620794289838_R&fm=&ic=undefined&s=undefined&hd=undefined&latest=undefined&copyright=undefined&se=&sme=&tab=0&width=undefined&height=undefined&face=undefined&ist=&jit=&cg=&bdtype=0&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2Fa4.att.hudong.com%2F36%2F41%2F01300001385827147142411237710.jpg%26refer%3Dhttp%3A%2F%2Fa4.att.hudong.com%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1623386303%26t%3D2c03f57e1861df96990906d1d5dee377&fromurl=ippr_z2C%24qAzdH3FAzdH3Fooo_z%26e3Bs5eur_z%26e3Bv54AzdH3F11ohAzdH3F8cambAzdH3F8cambm9d8_z%26e3Bip4s&gsm=1&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][http://www.lovfp.com/ddwk/15068/150686421.html 来自爱学网]]]
'''偿债能力'''（debt-paying ability）是指企业用其资产偿还长期债务与短期债务的能力。企业有无支付现金的能力和偿还债务能力，是企业能否健康生存和发展的关键。企业偿债能力是反映企业财务状况和经营能力的重要标志。偿债能力是企业偿还到期债务的承受能力或保证程度，包括偿还短期债务和长期债务的能力。[[企业偿债能力]]，[[静态]]的讲，就是用企业资产清偿企业债务的能力；动态的讲，就是用企业资产和经营过程创造的收益偿还债务的能力。