The aforementioned series of ratios used to analyze short-term debt-paying ability can also be used to evaluating long-term solvency. 前述的一系列用於分析短期償債能力的比率指標也能被用於評價長期償債能力。
Debt-paying ability, Justas its name implies, is the ability of a corporation to pay for its due debts, which is an important part of a firm's financial ability. 償債能力，顧名思義是指公司清償到期債務的能力，它是公司財務能力的一項重要內容。
