Debt paying ability refers to the ability of an enterprise to repay its debts at maturity, including short-term debt paying ability and long-term debt paying ability.Analysis of this ability is to accurately evaluate the company's financial situation, financial risks, etc.The solvency of an enterprise can be divided into short-term solvency and long-term solvency. The indicators of short-term solvency mainly include current ratio, quick ratio, cash ratio and long-term solvency mainly include asset-liability ratio.