Rozważania o zdolności płatniczej, płynności finansowej i wypłacalności przedsiębiorstwa

Abstract

The main problem of this report was appeared the cohesion and contrast between the ability payment, the solvency and the financial liquidity. All financial categories are very important. The ability payment gives possibility to cover resources of payment the overheads, expenditures and loss which have appeared during human economic activity by enterprise. About the ability payment determine also a cash financial liquidity and long-term solvency of enterprise which concern to reserves onto long-term of obligations and don’t concern only long-term of obligations. We shouldn’t identify the ability payment of enterprise with it’s the solvency and the financial liquidity because when the enterprise receives credit resources its the ability payment growing but the solvency and the financial liquidity can lessen. We can say the solvency of enterprise and its the financial liquidity to differ from the payment ability because to react differently onto its situation assets-financial.