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solvency : ウィキペディア英語版
solvency

Solvency, in finance or business, is the degree to which the current assets of an individual or entity exceed the current liabilities of that individual or entity.〔Zietlow 2007, p. 5〕 Solvency can also be described as the ability of a corporation to meet its long-term fixed expenses and to accomplish long-term expansion and growth.〔Gaist 2009, p. 34〕 This is best measured using the net liquid balance (NLB) formula. In this formula solvency is calculated by adding cash and cash equivalents to short-term investments, then subtracting notes payable.〔Zietlow 2007, p. 30〕
==See also==

*Accounting liquidity
*Debt ratio
*Going concern
*Insolvency
*Quick ratio

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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