（续上期）２　长期偿债能力分析长期偿债能力分析是的企业偿还债务本金和支付债务的能力的分析，主要指标有资产负债率、利息保障倍数、固定资产对长期负债的比率等。资产负债率资产负债率是负债总额与资产总额之比，表明企业资金来源中，有多少是借来的，有多少是公司自己的? (Continued) 2 Analysis of long-term solvency analysis Long-term solvency analysis is the analysis of the ability of enterprises to repay debts and pay debts. The main indicators are asset-liability ratio, interest coverage ratio and the ratio of fixed assets to long-term debts. Asset-liability ratio The debt-to-asset ratio is the ratio of total liabilities to total assets, indicating how much of the source of corporate funds is borrowed and how many are the companies themselves?