Port communicationThis article involves two concepts that you need to understand in advance，One is the asset-liability ratio，It has a certain impact on the listing of enterprises。The other is the current ratio，Used to measure a company's ability to repay debts。one、The gearing ratio indicates how much of a company's total assets are raised through debt，This indicator is a comprehensive indicator to evaluate the company's debt level.。
It is also an indicator that measures a company's ability to use creditor funds for operating activities.，It also reflects the degree of safety of creditors’ loans.。If the asset-liability ratio reaches 100% or exceeds 100%, it means that the company has no net assets or is insolvent! two、Current ratio is the ratio of current assets to current liabilities，Used to measure a company's current assets before short-term debts mature.，The ability to turn into cash to repay debts。
Generally speaking，The higher the ratio，It shows that the stronger the liquidity of corporate assets is,，The ability to pay short-term debt is also stronger；Otherwise it is weak。It is generally believed that the current ratio should be 2：1That's all，Current ratio2：1，Indicates that current assets are twice current liabilities，Even if half of the current assets cannot be converted into cash in the short term，It also ensures that all current liabilities are repaid。Company A’s total assets are 300 million yuan，Total liabilities 200 million yuan，Asset-liability ratio 67%。
Since the company is going public，The asset-liability ratio needs to be controlled below 70%。In order to expand the scale of production, the company now，Plan to introduce a production line。The company carries out operating sales and leasebacks of 100 million yuan of fixed assets (the price is based on book net assets) to supplement working capital.。The impact of bank working capital loans on corporate debt ratios is shown in the chart on the following page.。
(The gearing ratio indicates how much of a company's total assets are raised through debt，This indicator is a comprehensive indicator to evaluate the company's debt level.。It is also an indicator that measures a company's ability to use creditor funds for operating activities.，It also reflects the degree of safety of creditors’ loans.。
one、original balance sheet：Asset-liability ratio = 67% Current ratio = 50%、Using the asset-liability ratio of bank loans：Asset-liability ratio = 70% Current ratio = 60%、Balance sheet using sale and leaseback：Asset-liability ratio = 67% Current ratio = 75% If used to replace bank loans, the liability ratio can be reduced Conclusion：Same as direct rental situation，Since in the case of operating leases, the rent can be fully entered into the period
cost
，Equivalent to increasing taxable resources for enterprises，When the lease period is less than the depreciation period, it can also play the role of excess tax deduction.。
About Hong Kong Xintong
Hong Kong Xintong focuses onGuangdong and Hong Kong license plates、Shenzhen Hazardous Chemicals Business License、Shenzhen labor dispatch licenseandShenzhen Charity Foundationapplication services，Assist customers to applyShenzhen travel agency business license、Shenzhen pawn shop business license、Shenzhen auction house license and other mainstream domestic financial licenses，Support enterprises to achieve compliance expansion of cross-border financial business。Also availableODI overseas investment registration、International travel agency registration and other services，Help enterprises expand their presence in international markets。Provide one-stop compliance solutions for enterprises。To learn more，Please contactHong Kong Information Communications Consultant。
