id	sid	tid	token	lemma	pos
fbem-23447	1	1	frontiers	frontier	NOUN
fbem-23447	1	2	in	in	ADP
fbem-23447	1	3	business	business	NOUN
fbem-23447	1	4	,	,	PUNCT
fbem-23447	1	5	economics	economic	NOUN
fbem-23447	1	6	and	and	CCONJ
fbem-23447	1	7	management	management	NOUN
fbem-23447	1	8	issn	issn	PROPN
fbem-23447	1	9	:	:	PUNCT
fbem-23447	1	10	2766	2766	NUM
fbem-23447	1	11	-	-	PUNCT
fbem-23447	1	12	824x	824x	NUM
fbem-23447	1	13	|	|	ADJ
fbem-23447	1	14	vol	vol	NOUN
fbem-23447	1	15	.	.	PROPN
fbem-23447	1	16	15	15	NUM
fbem-23447	1	17	,	,	PUNCT
fbem-23447	1	18	no	no	INTJ
fbem-23447	1	19	.	.	NOUN
fbem-23447	1	20	3	3	NUM
fbem-23447	1	21	,	,	PUNCT
fbem-23447	1	22	2024	2024	NUM
fbem-23447	1	23	1	1	NUM
fbem-23447	1	24	study	study	NOUN
fbem-23447	1	25	on	on	ADP
fbem-23447	1	26	solvency	solvency	NOUN
fbem-23447	1	27	of	of	ADP
fbem-23447	1	28	enterprises	enterprise	NOUN
fbem-23447	1	29	-take	-take	NOUN
fbem-23447	1	30	n	n	DET
fbem-23447	1	31	company	company	NOUN
fbem-23447	1	32	as	as	ADP
fbem-23447	1	33	an	an	DET
fbem-23447	1	34	example	example	NOUN
fbem-23447	1	35	huchao	huchao	PROPN
fbem-23447	1	36	wang	wang	PROPN
fbem-23447	1	37	1	1	NUM
fbem-23447	1	38	,	,	PUNCT
fbem-23447	1	39	yuan	yuan	NOUN
fbem-23447	1	40	tang	tang	NOUN
fbem-23447	1	41	2	2	NUM
fbem-23447	1	42	1	1	NUM
fbem-23447	1	43	school	school	NOUN
fbem-23447	1	44	of	of	ADP
fbem-23447	1	45	management	management	NOUN
fbem-23447	1	46	sichuan	sichuan	PROPN
fbem-23447	1	47	university	university	PROPN
fbem-23447	1	48	of	of	ADP
fbem-23447	1	49	science	science	PROPN
fbem-23447	1	50	&	&	CCONJ
fbem-23447	1	51	engineering	engineering	PROPN
fbem-23447	1	52	,	,	PUNCT
fbem-23447	1	53	zigong	zigong	PROPN
fbem-23447	1	54	,	,	PUNCT
fbem-23447	1	55	china	china	PROPN
fbem-23447	1	56	2	2	NUM
fbem-23447	1	57	sichuan	sichuan	PROPN
fbem-23447	1	58	university	university	PROPN
fbem-23447	1	59	of	of	ADP
fbem-23447	1	60	science	science	PROPN
fbem-23447	1	61	&	&	CCONJ
fbem-23447	1	62	engineering	engineering	PROPN
fbem-23447	1	63	,	,	PUNCT
fbem-23447	1	64	zigong	zigong	PROPN
fbem-23447	1	65	,	,	PUNCT
fbem-23447	1	66	china	china	PROPN
fbem-23447	1	67	abstract	abstract	NOUN
fbem-23447	1	68	:	:	PUNCT
fbem-23447	1	69	manufacturing	manufacture	VERB
fbem-23447	1	70	industry	industry	NOUN
fbem-23447	1	71	directly	directly	ADV
fbem-23447	1	72	reflects	reflect	VERB
fbem-23447	1	73	the	the	DET
fbem-23447	1	74	productivity	productivity	NOUN
fbem-23447	1	75	level	level	NOUN
fbem-23447	1	76	of	of	ADP
fbem-23447	1	77	a	a	DET
fbem-23447	1	78	country	country	NOUN
fbem-23447	1	79	,	,	PUNCT
fbem-23447	1	80	is	be	AUX
fbem-23447	1	81	an	an	DET
fbem-23447	1	82	important	important	ADJ
fbem-23447	1	83	differentiating	differentiate	VERB
fbem-23447	1	84	factor	factor	NOUN
fbem-23447	1	85	between	between	ADP
fbem-23447	1	86	developed	developed	ADJ
fbem-23447	1	87	and	and	CCONJ
fbem-23447	1	88	developing	develop	VERB
fbem-23447	1	89	countries	country	NOUN
fbem-23447	1	90	,	,	PUNCT
fbem-23447	1	91	accounting	account	VERB
fbem-23447	1	92	for	for	ADP
fbem-23447	1	93	a	a	DET
fbem-23447	1	94	considerable	considerable	ADJ
fbem-23447	1	95	part	part	NOUN
fbem-23447	1	96	of	of	ADP
fbem-23447	1	97	the	the	DET
fbem-23447	1	98	economy	economy	NOUN
fbem-23447	1	99	of	of	ADP
fbem-23447	1	100	developed	develop	VERB
fbem-23447	1	101	countries	country	NOUN
fbem-23447	1	102	.	.	PUNCT
fbem-23447	2	1	manufacturing	manufacture	VERB
fbem-23447	2	2	industry	industry	NOUN
fbem-23447	2	3	development	development	NOUN
fbem-23447	2	4	in	in	ADP
fbem-23447	2	5	china	china	PROPN
fbem-23447	2	6	's	's	PART
fbem-23447	2	7	economic	economic	ADJ
fbem-23447	2	8	construction	construction	NOUN
fbem-23447	2	9	play	play	VERB
fbem-23447	2	10	a	a	DET
fbem-23447	2	11	gradual	gradual	ADJ
fbem-23447	2	12	increase	increase	NOUN
fbem-23447	2	13	in	in	ADP
fbem-23447	2	14	economic	economic	ADJ
fbem-23447	2	15	influence	influence	NOUN
fbem-23447	2	16	.	.	PUNCT
fbem-23447	3	1	the	the	DET
fbem-23447	3	2	assets	asset	NOUN
fbem-23447	3	3	of	of	ADP
fbem-23447	3	4	the	the	DET
fbem-23447	3	5	manufacturing	manufacturing	NOUN
fbem-23447	3	6	industry	industry	NOUN
fbem-23447	3	7	are	be	AUX
fbem-23447	3	8	complex	complex	ADJ
fbem-23447	3	9	,	,	PUNCT
fbem-23447	3	10	diverse	diverse	ADJ
fbem-23447	3	11	and	and	CCONJ
fbem-23447	3	12	liquid	liquid	ADJ
fbem-23447	3	13	,	,	PUNCT
fbem-23447	3	14	and	and	CCONJ
fbem-23447	3	15	the	the	DET
fbem-23447	3	16	liabilities	liability	NOUN
fbem-23447	3	17	will	will	AUX
fbem-23447	3	18	increase	increase	VERB
fbem-23447	3	19	accordingly	accordingly	ADV
fbem-23447	3	20	.	.	PUNCT
fbem-23447	4	1	the	the	DET
fbem-23447	4	2	solvency	solvency	NOUN
fbem-23447	4	3	of	of	ADP
fbem-23447	4	4	the	the	DET
fbem-23447	4	5	enterprise	enterprise	NOUN
fbem-23447	4	6	is	be	AUX
fbem-23447	4	7	the	the	DET
fbem-23447	4	8	focus	focus	NOUN
fbem-23447	4	9	of	of	ADP
fbem-23447	4	10	the	the	DET
fbem-23447	4	11	expected	expect	VERB
fbem-23447	4	12	users	user	NOUN
fbem-23447	4	13	of	of	ADP
fbem-23447	4	14	the	the	DET
fbem-23447	4	15	internal	internal	ADJ
fbem-23447	4	16	and	and	CCONJ
fbem-23447	4	17	financial	financial	ADJ
fbem-23447	4	18	statements	statement	NOUN
fbem-23447	4	19	to	to	ADP
fbem-23447	4	20	the	the	DET
fbem-23447	4	21	enterprise	enterprise	NOUN
fbem-23447	4	22	.	.	PUNCT
fbem-23447	5	1	under	under	ADP
fbem-23447	5	2	this	this	DET
fbem-23447	5	3	background	background	NOUN
fbem-23447	5	4	,	,	PUNCT
fbem-23447	5	5	enterprises	enterprise	NOUN
fbem-23447	5	6	pay	pay	VERB
fbem-23447	5	7	more	more	ADJ
fbem-23447	5	8	and	and	CCONJ
fbem-23447	5	9	more	more	ADJ
fbem-23447	5	10	attention	attention	NOUN
fbem-23447	5	11	to	to	ADP
fbem-23447	5	12	the	the	DET
fbem-23447	5	13	analysis	analysis	NOUN
fbem-23447	5	14	and	and	CCONJ
fbem-23447	5	15	solution	solution	NOUN
fbem-23447	5	16	of	of	ADP
fbem-23447	5	17	their	their	PRON
fbem-23447	5	18	own	own	ADJ
fbem-23447	5	19	financial	financial	ADJ
fbem-23447	5	20	problems	problem	NOUN
fbem-23447	5	21	.	.	PUNCT
fbem-23447	6	1	debt	debt	NOUN
fbem-23447	6	2	paying	pay	VERB
fbem-23447	6	3	ability	ability	NOUN
fbem-23447	6	4	has	have	AUX
fbem-23447	6	5	become	become	VERB
fbem-23447	6	6	the	the	DET
fbem-23447	6	7	core	core	NOUN
fbem-23447	6	8	problem	problem	NOUN
fbem-23447	6	9	in	in	ADP
fbem-23447	6	10	modern	modern	ADJ
fbem-23447	6	11	enterprise	enterprise	NOUN
fbem-23447	6	12	financial	financial	ADJ
fbem-23447	6	13	management	management	NOUN
fbem-23447	6	14	and	and	CCONJ
fbem-23447	6	15	is	be	AUX
fbem-23447	6	16	the	the	DET
fbem-23447	6	17	most	most	ADV
fbem-23447	6	18	basic	basic	ADJ
fbem-23447	6	19	aspect	aspect	NOUN
fbem-23447	6	20	of	of	ADP
fbem-23447	6	21	financial	financial	ADJ
fbem-23447	6	22	analysis	analysis	NOUN
fbem-23447	6	23	.	.	PUNCT
fbem-23447	7	1	under	under	ADP
fbem-23447	7	2	the	the	DET
fbem-23447	7	3	trend	trend	NOUN
fbem-23447	7	4	of	of	ADP
fbem-23447	7	5	modern	modern	ADJ
fbem-23447	7	6	external	external	ADJ
fbem-23447	7	7	financing	financing	NOUN
fbem-23447	7	8	environment	environment	NOUN
fbem-23447	7	9	,	,	PUNCT
fbem-23447	7	10	more	more	ADV
fbem-23447	7	11	important	important	ADJ
fbem-23447	7	12	is	be	AUX
fbem-23447	7	13	the	the	DET
fbem-23447	7	14	ability	ability	NOUN
fbem-23447	7	15	of	of	ADP
fbem-23447	7	16	enterprises	enterprise	NOUN
fbem-23447	7	17	to	to	PART
fbem-23447	7	18	repay	repay	VERB
fbem-23447	7	19	debts	debt	NOUN
fbem-23447	7	20	.	.	PUNCT
fbem-23447	8	1	the	the	DET
fbem-23447	8	2	analysis	analysis	NOUN
fbem-23447	8	3	of	of	ADP
fbem-23447	8	4	debt	debt	NOUN
fbem-23447	8	5	repayment	repayment	NOUN
fbem-23447	8	6	ability	ability	NOUN
fbem-23447	8	7	can	can	AUX
fbem-23447	8	8	make	make	VERB
fbem-23447	8	9	more	more	ADJ
fbem-23447	8	10	scientific	scientific	ADJ
fbem-23447	8	11	decisions	decision	NOUN
fbem-23447	8	12	on	on	ADP
fbem-23447	8	13	financing	financing	NOUN
fbem-23447	8	14	and	and	CCONJ
fbem-23447	8	15	investment	investment	NOUN
fbem-23447	8	16	,	,	PUNCT
fbem-23447	8	17	realize	realize	VERB
fbem-23447	8	18	the	the	DET
fbem-23447	8	19	flexible	flexible	ADJ
fbem-23447	8	20	use	use	NOUN
fbem-23447	8	21	of	of	ADP
fbem-23447	8	22	capital	capital	NOUN
fbem-23447	8	23	flow	flow	NOUN
fbem-23447	8	24	,	,	PUNCT
fbem-23447	8	25	and	and	CCONJ
fbem-23447	8	26	strengthen	strengthen	VERB
fbem-23447	8	27	the	the	DET
fbem-23447	8	28	daily	daily	ADJ
fbem-23447	8	29	business	business	NOUN
fbem-23447	8	30	activities	activity	NOUN
fbem-23447	8	31	of	of	ADP
fbem-23447	8	32	enterprises	enterprise	NOUN
fbem-23447	8	33	.	.	PUNCT
fbem-23447	9	1	this	this	DET
fbem-23447	9	2	paper	paper	NOUN
fbem-23447	9	3	theoretically	theoretically	ADV
fbem-23447	9	4	expounds	expound	VERB
fbem-23447	9	5	the	the	DET
fbem-23447	9	6	influencing	influence	VERB
fbem-23447	9	7	factors	factor	NOUN
fbem-23447	9	8	,	,	PUNCT
fbem-23447	9	9	analysis	analysis	NOUN
fbem-23447	9	10	purpose	purpose	NOUN
fbem-23447	9	11	,	,	PUNCT
fbem-23447	9	12	financial	financial	ADJ
fbem-23447	9	13	indicators	indicator	NOUN
fbem-23447	9	14	and	and	CCONJ
fbem-23447	9	15	non	non	ADJ
fbem-23447	9	16	-	-	ADJ
fbem-23447	9	17	financial	financial	ADJ
fbem-23447	9	18	indicators	indicator	NOUN
fbem-23447	9	19	of	of	ADP
fbem-23447	9	20	corporate	corporate	ADJ
fbem-23447	9	21	debt	debt	NOUN
fbem-23447	9	22	paying	pay	VERB
fbem-23447	9	23	ability	ability	NOUN
fbem-23447	9	24	.	.	PUNCT
fbem-23447	10	1	based	base	VERB
fbem-23447	10	2	on	on	ADP
fbem-23447	10	3	the	the	DET
fbem-23447	10	4	financial	financial	ADJ
fbem-23447	10	5	data	datum	NOUN
fbem-23447	10	6	provided	provide	VERB
fbem-23447	10	7	by	by	ADP
fbem-23447	10	8	n	n	DET
fbem-23447	10	9	company	company	NOUN
fbem-23447	10	10	,	,	PUNCT
fbem-23447	10	11	this	this	DET
fbem-23447	10	12	paper	paper	NOUN
fbem-23447	10	13	studies	study	VERB
fbem-23447	10	14	the	the	DET
fbem-23447	10	15	company	company	NOUN
fbem-23447	10	16	's	's	PART
fbem-23447	10	17	solvency	solvency	NOUN
fbem-23447	10	18	from	from	ADP
fbem-23447	10	19	a	a	DET
fbem-23447	10	20	number	number	NOUN
fbem-23447	10	21	of	of	ADP
fbem-23447	10	22	solvency	solvency	NOUN
fbem-23447	10	23	evaluation	evaluation	NOUN
fbem-23447	10	24	indicators	indicator	NOUN
fbem-23447	10	25	,	,	PUNCT
fbem-23447	10	26	and	and	CCONJ
fbem-23447	10	27	then	then	ADV
fbem-23447	10	28	analyzes	analyze	VERB
fbem-23447	10	29	and	and	CCONJ
fbem-23447	10	30	dissects	dissect	VERB
fbem-23447	10	31	its	its	PRON
fbem-23447	10	32	problems	problem	NOUN
fbem-23447	10	33	and	and	CCONJ
fbem-23447	10	34	causes	cause	NOUN
fbem-23447	10	35	.	.	PUNCT
fbem-23447	11	1	finally	finally	ADV
fbem-23447	11	2	,	,	PUNCT
fbem-23447	11	3	through	through	ADP
fbem-23447	11	4	comprehensive	comprehensive	ADJ
fbem-23447	11	5	analysis	analysis	NOUN
fbem-23447	11	6	and	and	CCONJ
fbem-23447	11	7	integration	integration	NOUN
fbem-23447	11	8	judgment	judgment	NOUN
fbem-23447	11	9	,	,	PUNCT
fbem-23447	11	10	some	some	DET
fbem-23447	11	11	suggestions	suggestion	NOUN
fbem-23447	11	12	are	be	AUX
fbem-23447	11	13	put	put	VERB
fbem-23447	11	14	forward	forward	ADV
fbem-23447	11	15	for	for	SCONJ
fbem-23447	11	16	the	the	DET
fbem-23447	11	17	company	company	NOUN
fbem-23447	11	18	to	to	PART
fbem-23447	11	19	determine	determine	VERB
fbem-23447	11	20	the	the	DET
fbem-23447	11	21	solvency	solvency	NOUN
fbem-23447	11	22	of	of	ADP
fbem-23447	11	23	the	the	DET
fbem-23447	11	24	enterprise	enterprise	NOUN
fbem-23447	11	25	through	through	ADP
fbem-23447	11	26	which	which	PRON
fbem-23447	11	27	ways	way	NOUN
fbem-23447	11	28	.	.	PUNCT
fbem-23447	12	1	keywords	keyword	NOUN
fbem-23447	12	2	:	:	PUNCT
fbem-23447	12	3	financial	financial	ADJ
fbem-23447	12	4	index	index	NOUN
fbem-23447	12	5	,	,	PUNCT
fbem-23447	12	6	solvency	solvency	NOUN
fbem-23447	12	7	,	,	PUNCT
fbem-23447	12	8	financial	financial	ADJ
fbem-23447	12	9	analysis	analysis	NOUN
fbem-23447	12	10	.	.	PUNCT
fbem-23447	13	1	1	1	X
fbem-23447	13	2	.	.	X
fbem-23447	13	3	research	research	NOUN
fbem-23447	13	4	background	background	NOUN
fbem-23447	13	5	and	and	CCONJ
fbem-23447	13	6	significance	significance	NOUN
fbem-23447	13	7	in	in	ADP
fbem-23447	13	8	recent	recent	ADJ
fbem-23447	13	9	years	year	NOUN
fbem-23447	13	10	,	,	PUNCT
fbem-23447	13	11	under	under	ADP
fbem-23447	13	12	the	the	DET
fbem-23447	13	13	influence	influence	NOUN
fbem-23447	13	14	of	of	ADP
fbem-23447	13	15	the	the	DET
fbem-23447	13	16	global	global	ADJ
fbem-23447	13	17	financial	financial	PROPN
fbem-23447	13	18	development	development	NOUN
fbem-23447	13	19	,	,	PUNCT
fbem-23447	13	20	the	the	DET
fbem-23447	13	21	domestic	domestic	ADJ
fbem-23447	13	22	economic	economic	ADJ
fbem-23447	13	23	market	market	NOUN
fbem-23447	13	24	will	will	AUX
fbem-23447	13	25	be	be	AUX
fbem-23447	13	26	in	in	ADP
fbem-23447	13	27	an	an	DET
fbem-23447	13	28	unstable	unstable	ADJ
fbem-23447	13	29	development	development	NOUN
fbem-23447	13	30	trend	trend	NOUN
fbem-23447	13	31	.	.	PUNCT
fbem-23447	14	1	this	this	DET
fbem-23447	14	2	economic	economic	ADJ
fbem-23447	14	3	situation	situation	NOUN
fbem-23447	14	4	makes	make	VERB
fbem-23447	14	5	many	many	ADJ
fbem-23447	14	6	chinese	chinese	ADJ
fbem-23447	14	7	enterprises	enterprise	NOUN
fbem-23447	14	8	face	face	VERB
fbem-23447	14	9	more	more	ADV
fbem-23447	14	10	significant	significant	ADJ
fbem-23447	14	11	challenges	challenge	NOUN
fbem-23447	14	12	than	than	ADP
fbem-23447	14	13	before	before	ADV
fbem-23447	14	14	.	.	PUNCT
fbem-23447	15	1	more	more	ADJ
fbem-23447	15	2	and	and	CCONJ
fbem-23447	15	3	more	more	ADJ
fbem-23447	15	4	enterprises	enterprise	NOUN
fbem-23447	15	5	will	will	AUX
fbem-23447	15	6	choose	choose	VERB
fbem-23447	15	7	through	through	ADP
fbem-23447	15	8	the	the	DET
fbem-23447	15	9	way	way	NOUN
fbem-23447	15	10	of	of	ADP
fbem-23447	15	11	financing	financing	NOUN
fbem-23447	15	12	to	to	PART
fbem-23447	15	13	carry	carry	VERB
fbem-23447	15	14	out	out	ADP
fbem-23447	15	15	daily	daily	ADJ
fbem-23447	15	16	business	business	NOUN
fbem-23447	15	17	activities	activity	NOUN
fbem-23447	15	18	to	to	PART
fbem-23447	15	19	achieve	achieve	VERB
fbem-23447	15	20	the	the	DET
fbem-23447	15	21	purpose	purpose	NOUN
fbem-23447	15	22	of	of	ADP
fbem-23447	15	23	profit	profit	NOUN
fbem-23447	15	24	,	,	PUNCT
fbem-23447	15	25	and	and	CCONJ
fbem-23447	15	26	the	the	DET
fbem-23447	15	27	way	way	NOUN
fbem-23447	15	28	of	of	ADP
fbem-23447	15	29	financing	finance	VERB
fbem-23447	15	30	more	more	ADJ
fbem-23447	15	31	and	and	CCONJ
fbem-23447	15	32	more	more	ADV
fbem-23447	15	33	,	,	PUNCT
fbem-23447	15	34	with	with	ADP
fbem-23447	15	35	the	the	DET
fbem-23447	15	36	development	development	NOUN
fbem-23447	15	37	of	of	ADP
fbem-23447	15	38	the	the	DET
fbem-23447	15	39	financial	financial	ADJ
fbem-23447	15	40	market	market	NOUN
fbem-23447	15	41	,	,	PUNCT
fbem-23447	15	42	the	the	DET
fbem-23447	15	43	scale	scale	NOUN
fbem-23447	15	44	of	of	ADP
fbem-23447	15	45	enterprises	enterprise	NOUN
fbem-23447	15	46	is	be	AUX
fbem-23447	15	47	growing	grow	VERB
fbem-23447	15	48	,	,	PUNCT
fbem-23447	15	49	enterprise	enterprise	NOUN
fbem-23447	15	50	growth	growth	NOUN
fbem-23447	15	51	will	will	AUX
fbem-23447	15	52	not	not	PART
fbem-23447	15	53	be	be	AUX
fbem-23447	15	54	completely	completely	ADV
fbem-23447	15	55	through	through	ADP
fbem-23447	15	56	the	the	DET
fbem-23447	15	57	owner	owner	NOUN
fbem-23447	15	58	's	's	PART
fbem-23447	15	59	investment	investment	NOUN
fbem-23447	15	60	,	,	PUNCT
fbem-23447	15	61	but	but	CCONJ
fbem-23447	15	62	through	through	ADP
fbem-23447	15	63	the	the	DET
fbem-23447	15	64	development	development	NOUN
fbem-23447	15	65	of	of	ADP
fbem-23447	15	66	debt	debt	NOUN
fbem-23447	15	67	to	to	PART
fbem-23447	15	68	obtain	obtain	VERB
fbem-23447	15	69	capital	capital	NOUN
fbem-23447	15	70	.	.	PUNCT
fbem-23447	16	1	therefore	therefore	ADV
fbem-23447	16	2	,	,	PUNCT
fbem-23447	16	3	the	the	DET
fbem-23447	16	4	development	development	NOUN
fbem-23447	16	5	of	of	ADP
fbem-23447	16	6	debt	debt	NOUN
fbem-23447	16	7	is	be	AUX
fbem-23447	16	8	also	also	ADV
fbem-23447	16	9	an	an	DET
fbem-23447	16	10	important	important	ADJ
fbem-23447	16	11	factor	factor	NOUN
fbem-23447	16	12	for	for	SCONJ
fbem-23447	16	13	enterprises	enterprise	NOUN
fbem-23447	16	14	to	to	PART
fbem-23447	16	15	expand	expand	VERB
fbem-23447	16	16	their	their	PRON
fbem-23447	16	17	operations	operation	NOUN
fbem-23447	16	18	.	.	PUNCT
fbem-23447	17	1	therefore	therefore	ADV
fbem-23447	17	2	,	,	PUNCT
fbem-23447	17	3	the	the	DET
fbem-23447	17	4	development	development	NOUN
fbem-23447	17	5	of	of	ADP
fbem-23447	17	6	enterprises	enterprise	NOUN
fbem-23447	17	7	must	must	AUX
fbem-23447	17	8	have	have	VERB
fbem-23447	17	9	sufficient	sufficient	ADJ
fbem-23447	17	10	debt	debt	NOUN
fbem-23447	17	11	paying	pay	VERB
fbem-23447	17	12	ability	ability	NOUN
fbem-23447	17	13	,	,	PUNCT
fbem-23447	17	14	so	so	SCONJ
fbem-23447	17	15	that	that	SCONJ
fbem-23447	17	16	creditors	creditor	NOUN
fbem-23447	17	17	can	can	AUX
fbem-23447	17	18	be	be	AUX
fbem-23447	17	19	more	more	ADV
fbem-23447	17	20	assured	assured	ADJ
fbem-23447	17	21	to	to	PART
fbem-23447	17	22	invest	invest	VERB
fbem-23447	17	23	funds	fund	NOUN
fbem-23447	17	24	,	,	PUNCT
fbem-23447	17	25	and	and	CCONJ
fbem-23447	17	26	enterprises	enterprise	NOUN
fbem-23447	17	27	can	can	AUX
fbem-23447	17	28	have	have	VERB
fbem-23447	17	29	more	more	ADJ
fbem-23447	17	30	funds	fund	NOUN
fbem-23447	17	31	for	for	ADP
fbem-23447	17	32	operation	operation	NOUN
fbem-23447	17	33	,	,	PUNCT
fbem-23447	17	34	expansion	expansion	NOUN
fbem-23447	17	35	of	of	ADP
fbem-23447	17	36	production	production	NOUN
fbem-23447	17	37	and	and	CCONJ
fbem-23447	17	38	improvement	improvement	NOUN
fbem-23447	17	39	of	of	ADP
fbem-23447	17	40	income	income	NOUN
fbem-23447	17	41	.	.	PUNCT
fbem-23447	18	1	china	china	PROPN
fbem-23447	18	2	's	's	PART
fbem-23447	18	3	manufacturing	manufacturing	NOUN
fbem-23447	18	4	industry	industry	NOUN
fbem-23447	18	5	is	be	AUX
fbem-23447	18	6	the	the	DET
fbem-23447	18	7	hard	hard	ADJ
fbem-23447	18	8	foundation	foundation	NOUN
fbem-23447	18	9	of	of	ADP
fbem-23447	18	10	the	the	DET
fbem-23447	18	11	national	national	ADJ
fbem-23447	18	12	economy	economy	NOUN
fbem-23447	18	13	.	.	PUNCT
fbem-23447	19	1	however	however	ADV
fbem-23447	19	2	,	,	PUNCT
fbem-23447	19	3	the	the	DET
fbem-23447	19	4	actual	actual	ADJ
fbem-23447	19	5	turnover	turnover	NOUN
fbem-23447	19	6	of	of	ADP
fbem-23447	19	7	most	most	ADJ
fbem-23447	19	8	manufacturing	manufacture	VERB
fbem-23447	19	9	enterprises	enterprise	NOUN
fbem-23447	19	10	in	in	ADP
fbem-23447	19	11	china	china	PROPN
fbem-23447	19	12	is	be	AUX
fbem-23447	19	13	very	very	ADV
fbem-23447	19	14	general	general	ADJ
fbem-23447	19	15	,	,	PUNCT
fbem-23447	19	16	and	and	CCONJ
fbem-23447	19	17	some	some	DET
fbem-23447	19	18	enterprises	enterprise	NOUN
fbem-23447	19	19	continue	continue	VERB
fbem-23447	19	20	to	to	PART
fbem-23447	19	21	reduce	reduce	VERB
fbem-23447	19	22	their	their	PRON
fbem-23447	19	23	economic	economic	ADJ
fbem-23447	19	24	profitability	profitability	NOUN
fbem-23447	19	25	,	,	PUNCT
fbem-23447	19	26	accompanied	accompany	VERB
fbem-23447	19	27	by	by	ADP
fbem-23447	19	28	very	very	ADV
fbem-23447	19	29	low	low	ADJ
fbem-23447	19	30	debt	debt	NOUN
fbem-23447	19	31	paying	pay	VERB
fbem-23447	19	32	ability	ability	NOUN
fbem-23447	19	33	.	.	PUNCT
fbem-23447	20	1	the	the	DET
fbem-23447	20	2	internal	internal	ADJ
fbem-23447	20	3	production	production	NOUN
fbem-23447	20	4	cycle	cycle	NOUN
fbem-23447	20	5	is	be	AUX
fbem-23447	20	6	trapped	trap	VERB
fbem-23447	20	7	in	in	ADP
fbem-23447	20	8	a	a	DET
fbem-23447	20	9	simple	simple	ADJ
fbem-23447	20	10	repeated	repeat	VERB
fbem-23447	20	11	production	production	NOUN
fbem-23447	20	12	process	process	NOUN
fbem-23447	20	13	,	,	PUNCT
fbem-23447	20	14	and	and	CCONJ
fbem-23447	20	15	the	the	DET
fbem-23447	20	16	quality	quality	NOUN
fbem-23447	20	17	of	of	ADP
fbem-23447	20	18	goods	good	NOUN
fbem-23447	20	19	can	can	AUX
fbem-23447	20	20	not	not	PART
fbem-23447	20	21	become	become	VERB
fbem-23447	20	22	stronger	strong	ADJ
fbem-23447	20	23	with	with	ADP
fbem-23447	20	24	the	the	DET
fbem-23447	20	25	trend	trend	NOUN
fbem-23447	20	26	,	,	PUNCT
fbem-23447	20	27	so	so	SCONJ
fbem-23447	20	28	that	that	SCONJ
fbem-23447	20	29	the	the	DET
fbem-23447	20	30	profitability	profitability	NOUN
fbem-23447	20	31	of	of	ADP
fbem-23447	20	32	enterprises	enterprise	NOUN
fbem-23447	20	33	is	be	AUX
fbem-23447	20	34	affected	affect	VERB
fbem-23447	20	35	,	,	PUNCT
fbem-23447	20	36	thus	thus	ADV
fbem-23447	20	37	reducing	reduce	VERB
fbem-23447	20	38	the	the	DET
fbem-23447	20	39	solvency	solvency	NOUN
fbem-23447	20	40	of	of	ADP
fbem-23447	20	41	enterprises	enterprise	NOUN
fbem-23447	20	42	.	.	PUNCT
fbem-23447	21	1	after	after	ADP
fbem-23447	21	2	the	the	DET
fbem-23447	21	3	reduction	reduction	NOUN
fbem-23447	21	4	of	of	ADP
fbem-23447	21	5	solvency	solvency	NOUN
fbem-23447	21	6	,	,	PUNCT
fbem-23447	21	7	the	the	DET
fbem-23447	21	8	reduction	reduction	NOUN
fbem-23447	21	9	of	of	ADP
fbem-23447	21	10	corporate	corporate	ADJ
fbem-23447	21	11	reputation	reputation	NOUN
fbem-23447	21	12	leads	lead	VERB
fbem-23447	21	13	to	to	ADP
fbem-23447	21	14	financing	financing	NOUN
fbem-23447	21	15	difficulties	difficulty	NOUN
fbem-23447	21	16	and	and	CCONJ
fbem-23447	21	17	the	the	DET
fbem-23447	21	18	inability	inability	NOUN
fbem-23447	21	19	to	to	PART
fbem-23447	21	20	produce	produce	VERB
fbem-23447	21	21	high	high	ADJ
fbem-23447	21	22	-	-	PUNCT
fbem-23447	21	23	quality	quality	NOUN
fbem-23447	21	24	products	product	NOUN
fbem-23447	21	25	.	.	PUNCT
fbem-23447	22	1	such	such	DET
fbem-23447	22	2	a	a	DET
fbem-23447	22	3	vicious	vicious	ADJ
fbem-23447	22	4	cycle	cycle	NOUN
fbem-23447	22	5	leads	lead	VERB
fbem-23447	22	6	to	to	ADP
fbem-23447	22	7	continuous	continuous	ADJ
fbem-23447	22	8	manufacturing	manufacturing	NOUN
fbem-23447	22	9	enterprises	enterprise	NOUN
fbem-23447	22	10	facing	face	VERB
fbem-23447	22	11	financial	financial	ADJ
fbem-23447	22	12	difficulties	difficulty	NOUN
fbem-23447	22	13	,	,	PUNCT
fbem-23447	22	14	many	many	ADJ
fbem-23447	22	15	enterprises	enterprise	NOUN
fbem-23447	22	16	are	be	AUX
fbem-23447	22	17	faced	face	VERB
fbem-23447	22	18	with	with	ADP
fbem-23447	22	19	debt	debt	NOUN
fbem-23447	22	20	paying	pay	VERB
fbem-23447	22	21	ability	ability	NOUN
fbem-23447	22	22	related	relate	VERB
fbem-23447	22	23	problems	problem	NOUN
fbem-23447	22	24	,	,	PUNCT
fbem-23447	22	25	these	these	DET
fbem-23447	22	26	problems	problem	NOUN
fbem-23447	22	27	have	have	VERB
fbem-23447	22	28	certain	certain	ADJ
fbem-23447	22	29	obstacles	obstacle	NOUN
fbem-23447	22	30	to	to	ADP
fbem-23447	22	31	the	the	DET
fbem-23447	22	32	sustainable	sustainable	ADJ
fbem-23447	22	33	development	development	NOUN
fbem-23447	22	34	of	of	ADP
fbem-23447	22	35	enterprises	enterprise	NOUN
fbem-23447	22	36	,	,	PUNCT
fbem-23447	22	37	so	so	SCONJ
fbem-23447	22	38	in	in	ADP
fbem-23447	22	39	this	this	DET
fbem-23447	22	40	case	case	NOUN
fbem-23447	22	41	,	,	PUNCT
fbem-23447	22	42	our	our	PRON
fbem-23447	22	43	analysis	analysis	NOUN
fbem-23447	22	44	of	of	ADP
fbem-23447	22	45	an	an	DET
fbem-23447	22	46	enterprise	enterprise	NOUN
fbem-23447	22	47	's	's	PART
fbem-23447	22	48	debt	debt	NOUN
fbem-23447	22	49	paying	pay	VERB
fbem-23447	22	50	ability	ability	NOUN
fbem-23447	22	51	is	be	AUX
fbem-23447	22	52	of	of	ADP
fbem-23447	22	53	great	great	ADJ
fbem-23447	22	54	significance	significance	NOUN
fbem-23447	22	55	.	.	PUNCT
fbem-23447	23	1	n	n	DET
fbem-23447	23	2	company	company	NOUN
fbem-23447	23	3	is	be	AUX
fbem-23447	23	4	a	a	DET
fbem-23447	23	5	manufacturing	manufacture	VERB
fbem-23447	23	6	company	company	NOUN
fbem-23447	23	7	that	that	PRON
fbem-23447	23	8	mainly	mainly	ADV
fbem-23447	23	9	produces	produce	VERB
fbem-23447	23	10	and	and	CCONJ
fbem-23447	23	11	sells	sell	VERB
fbem-23447	23	12	various	various	ADJ
fbem-23447	23	13	metal	metal	NOUN
fbem-23447	23	14	packaging	packaging	NOUN
fbem-23447	23	15	coatings	coating	NOUN
fbem-23447	23	16	suitable	suitable	ADJ
fbem-23447	23	17	for	for	ADP
fbem-23447	23	18	tinplate	tinplate	NOUN
fbem-23447	23	19	and	and	CCONJ
fbem-23447	23	20	aluminum	aluminum	NOUN
fbem-23447	23	21	.	.	PUNCT
fbem-23447	24	1	in	in	ADP
fbem-23447	24	2	recent	recent	ADJ
fbem-23447	24	3	years	year	NOUN
fbem-23447	24	4	,	,	PUNCT
fbem-23447	24	5	china	china	PROPN
fbem-23447	24	6	has	have	AUX
fbem-23447	24	7	vigorously	vigorously	ADV
fbem-23447	24	8	developed	develop	VERB
fbem-23447	24	9	the	the	DET
fbem-23447	24	10	manufacturing	manufacturing	NOUN
fbem-23447	24	11	industry	industry	NOUN
fbem-23447	24	12	,	,	PUNCT
fbem-23447	24	13	and	and	CCONJ
fbem-23447	24	14	the	the	DET
fbem-23447	24	15	same	same	ADJ
fbem-23447	24	16	type	type	NOUN
fbem-23447	24	17	of	of	ADP
fbem-23447	24	18	enterprises	enterprise	NOUN
fbem-23447	24	19	have	have	AUX
fbem-23447	24	20	increased	increase	VERB
fbem-23447	24	21	,	,	PUNCT
fbem-23447	24	22	and	and	CCONJ
fbem-23447	24	23	the	the	DET
fbem-23447	24	24	competition	competition	NOUN
fbem-23447	24	25	in	in	ADP
fbem-23447	24	26	the	the	DET
fbem-23447	24	27	market	market	NOUN
fbem-23447	24	28	is	be	AUX
fbem-23447	24	29	also	also	ADV
fbem-23447	24	30	increasing	increase	VERB
fbem-23447	24	31	.	.	PUNCT
fbem-23447	25	1	enterprises	enterprise	NOUN
fbem-23447	25	2	will	will	AUX
fbem-23447	25	3	make	make	VERB
fbem-23447	25	4	different	different	ADJ
fbem-23447	25	5	strategies	strategy	NOUN
fbem-23447	25	6	according	accord	VERB
fbem-23447	25	7	to	to	ADP
fbem-23447	25	8	their	their	PRON
fbem-23447	25	9	own	own	ADJ
fbem-23447	25	10	scale	scale	NOUN
fbem-23447	25	11	,	,	PUNCT
fbem-23447	25	12	type	type	NOUN
fbem-23447	25	13	and	and	CCONJ
fbem-23447	25	14	the	the	DET
fbem-23447	25	15	will	will	NOUN
fbem-23447	25	16	of	of	ADP
fbem-23447	25	17	the	the	DET
fbem-23447	25	18	management	management	NOUN
fbem-23447	25	19	.	.	PUNCT
fbem-23447	26	1	this	this	DET
fbem-23447	26	2	company	company	NOUN
fbem-23447	26	3	is	be	AUX
fbem-23447	26	4	a	a	DET
fbem-23447	26	5	large	large	ADJ
fbem-23447	26	6	-	-	PUNCT
fbem-23447	26	7	scale	scale	NOUN
fbem-23447	26	8	enterprise	enterprise	NOUN
fbem-23447	26	9	,	,	PUNCT
fbem-23447	26	10	so	so	SCONJ
fbem-23447	26	11	in	in	ADP
fbem-23447	26	12	order	order	NOUN
fbem-23447	26	13	to	to	PART
fbem-23447	26	14	greatly	greatly	ADV
fbem-23447	26	15	reduce	reduce	VERB
fbem-23447	26	16	the	the	DET
fbem-23447	26	17	risk	risk	NOUN
fbem-23447	26	18	of	of	ADP
fbem-23447	26	19	the	the	DET
fbem-23447	26	20	enterprise	enterprise	NOUN
fbem-23447	26	21	to	to	PART
fbem-23447	26	22	retain	retain	VERB
fbem-23447	26	23	too	too	ADV
fbem-23447	26	24	much	much	ADJ
fbem-23447	26	25	current	current	ADJ
fbem-23447	26	26	assets	asset	NOUN
fbem-23447	26	27	,	,	PUNCT
fbem-23447	26	28	resulting	result	VERB
fbem-23447	26	29	in	in	ADP
fbem-23447	26	30	the	the	DET
fbem-23447	26	31	reduction	reduction	NOUN
fbem-23447	26	32	of	of	ADP
fbem-23447	26	33	the	the	DET
fbem-23447	26	34	enterprise	enterprise	NOUN
fbem-23447	26	35	's	's	PART
fbem-23447	26	36	income	income	NOUN
fbem-23447	26	37	,	,	PUNCT
fbem-23447	26	38	profitability	profitability	NOUN
fbem-23447	26	39	,	,	PUNCT
fbem-23447	26	40	and	and	CCONJ
fbem-23447	26	41	lost	lose	VERB
fbem-23447	26	42	some	some	DET
fbem-23447	26	43	opportunity	opportunity	NOUN
fbem-23447	26	44	costs	cost	NOUN
fbem-23447	26	45	.	.	PUNCT
fbem-23447	27	1	combined	combine	VERB
fbem-23447	27	2	with	with	ADP
fbem-23447	27	3	these	these	DET
fbem-23447	27	4	problems	problem	NOUN
fbem-23447	27	5	,	,	PUNCT
fbem-23447	27	6	we	we	PRON
fbem-23447	27	7	need	need	VERB
fbem-23447	27	8	to	to	PART
fbem-23447	27	9	make	make	VERB
fbem-23447	27	10	a	a	DET
fbem-23447	27	11	plan	plan	NOUN
fbem-23447	27	12	to	to	PART
fbem-23447	27	13	improve	improve	VERB
fbem-23447	27	14	the	the	DET
fbem-23447	27	15	solvency	solvency	NOUN
fbem-23447	27	16	of	of	ADP
fbem-23447	27	17	the	the	DET
fbem-23447	27	18	enterprise	enterprise	NOUN
fbem-23447	27	19	so	so	SCONJ
fbem-23447	27	20	that	that	SCONJ
fbem-23447	27	21	the	the	DET
fbem-23447	27	22	solvency	solvency	NOUN
fbem-23447	27	23	can	can	AUX
fbem-23447	27	24	reach	reach	VERB
fbem-23447	27	25	the	the	DET
fbem-23447	27	26	normal	normal	ADJ
fbem-23447	27	27	level	level	NOUN
fbem-23447	27	28	and	and	CCONJ
fbem-23447	27	29	the	the	DET
fbem-23447	27	30	enterprise	enterprise	NOUN
fbem-23447	27	31	can	can	AUX
fbem-23447	27	32	achieve	achieve	VERB
fbem-23447	27	33	a	a	DET
fbem-23447	27	34	better	well	ADJ
fbem-23447	27	35	profitability	profitability	NOUN
fbem-23447	27	36	.	.	PUNCT
fbem-23447	28	1	2	2	X
fbem-23447	28	2	.	.	X
fbem-23447	28	3	research	research	NOUN
fbem-23447	28	4	status	status	NOUN
fbem-23447	28	5	at	at	ADP
fbem-23447	28	6	home	home	ADV
fbem-23447	28	7	and	and	CCONJ
fbem-23447	28	8	abroad	abroad	ADV
fbem-23447	28	9	2.1	2.1	NUM
fbem-23447	28	10	.	.	PUNCT
fbem-23447	29	1	overview	overview	NOUN
fbem-23447	29	2	of	of	ADP
fbem-23447	29	3	foreign	foreign	ADJ
fbem-23447	29	4	research	research	NOUN
fbem-23447	29	5	2.1.1	2.1.1	NUM
fbem-23447	29	6	.	.	PUNCT
fbem-23447	30	1	analysis	analysis	NOUN
fbem-23447	30	2	of	of	ADP
fbem-23447	30	3	evaluation	evaluation	NOUN
fbem-23447	30	4	indexes	index	NOUN
fbem-23447	30	5	of	of	ADP
fbem-23447	30	6	solvency	solvency	NOUN
fbem-23447	30	7	rehman	rehman	PROPN
fbem-23447	30	8	m	m	PROPN
fbem-23447	30	9	w	w	PROPN
fbem-23447	30	10	u	u	PROPN
fbem-23447	30	11	(	(	PUNCT
fbem-23447	30	12	2017	2017	NUM
fbem-23447	30	13	)	)	PUNCT
fbem-23447	31	1	[	[	X
fbem-23447	31	2	1	1	X
fbem-23447	31	3	]	]	PUNCT
fbem-23447	31	4	argued	argue	VERB
fbem-23447	31	5	that	that	SCONJ
fbem-23447	31	6	for	for	ADP
fbem-23447	31	7	the	the	DET
fbem-23447	31	8	related	related	ADJ
fbem-23447	31	9	research	research	NOUN
fbem-23447	31	10	on	on	ADP
fbem-23447	31	11	short	short	ADJ
fbem-23447	31	12	-	-	PUNCT
fbem-23447	31	13	term	term	NOUN
fbem-23447	31	14	asset	asset	NOUN
fbem-23447	31	15	liquidity	liquidity	NOUN
fbem-23447	31	16	and	and	CCONJ
fbem-23447	31	17	solvency	solvency	NOUN
fbem-23447	31	18	,	,	PUNCT
fbem-23447	31	19	he	he	PRON
fbem-23447	31	20	used	use	VERB
fbem-23447	31	21	deductive	deductive	ADJ
fbem-23447	31	22	method	method	NOUN
fbem-23447	31	23	to	to	PART
fbem-23447	31	24	test	test	VERB
fbem-23447	31	25	the	the	DET
fbem-23447	31	26	hypothesis	hypothesis	NOUN
fbem-23447	31	27	of	of	ADP
fbem-23447	31	28	slope	slope	NOUN
fbem-23447	31	29	coefficient	coefficient	NOUN
fbem-23447	31	30	of	of	ADP
fbem-23447	31	31	multiple	multiple	ADJ
fbem-23447	31	32	regression	regression	NOUN
fbem-23447	31	33	model	model	NOUN
fbem-23447	31	34	.	.	PUNCT
fbem-23447	32	1	the	the	DET
fbem-23447	32	2	experimental	experimental	ADJ
fbem-23447	32	3	results	result	NOUN
fbem-23447	32	4	show	show	VERB
fbem-23447	32	5	that	that	SCONJ
fbem-23447	32	6	accounts	account	VERB
fbem-23447	32	7	receivable	receivable	ADJ
fbem-23447	32	8	turnover	turnover	NOUN
fbem-23447	32	9	has	have	VERB
fbem-23447	32	10	a	a	DET
fbem-23447	32	11	significant	significant	ADJ
fbem-23447	32	12	positive	positive	ADJ
fbem-23447	32	13	impact	impact	NOUN
fbem-23447	32	14	on	on	ADP
fbem-23447	32	15	net	net	ADJ
fbem-23447	32	16	working	working	NOUN
fbem-23447	32	17	capital	capital	NOUN
fbem-23447	32	18	.	.	PUNCT
fbem-23447	33	1	there	there	PRON
fbem-23447	33	2	is	be	VERB
fbem-23447	33	3	a	a	DET
fbem-23447	33	4	correlation	correlation	NOUN
fbem-23447	33	5	between	between	ADP
fbem-23447	33	6	the	the	DET
fbem-23447	33	7	effects	effect	NOUN
fbem-23447	33	8	of	of	ADP
fbem-23447	33	9	accounts	account	NOUN
fbem-23447	33	10	receivable	receivable	ADJ
fbem-23447	33	11	sales	sale	NOUN
fbem-23447	33	12	,	,	PUNCT
fbem-23447	33	13	accounts	account	VERB
fbem-23447	33	14	receivable	receivable	ADJ
fbem-23447	33	15	processing	processing	NOUN
fbem-23447	33	16	days	day	NOUN
fbem-23447	33	17	and	and	CCONJ
fbem-23447	33	18	inventory	inventory	NOUN
fbem-23447	33	19	turnover	turnover	NOUN
fbem-23447	33	20	on	on	ADP
fbem-23447	33	21	purchasing	purchasing	NOUN
fbem-23447	33	22	and	and	CCONJ
fbem-23447	33	23	44	44	NUM
fbem-23447	33	24	sales	sale	NOUN
fbem-23447	33	25	and	and	CCONJ
fbem-23447	33	26	sales	sale	NOUN
fbem-23447	33	27	.	.	PUNCT
fbem-23447	34	1	this	this	PRON
fbem-23447	34	2	means	mean	VERB
fbem-23447	34	3	that	that	SCONJ
fbem-23447	34	4	by	by	ADP
fbem-23447	34	5	increasing	increase	VERB
fbem-23447	34	6	the	the	DET
fbem-23447	34	7	turnover	turnover	NOUN
fbem-23447	34	8	rate	rate	NOUN
fbem-23447	34	9	,	,	PUNCT
fbem-23447	34	10	a	a	DET
fbem-23447	34	11	business	business	NOUN
fbem-23447	34	12	can	can	AUX
fbem-23447	34	13	improve	improve	VERB
fbem-23447	34	14	its	its	PRON
fbem-23447	34	15	liquidity	liquidity	NOUN
fbem-23447	34	16	.	.	PUNCT
fbem-23447	35	1	by	by	ADP
fbem-23447	35	2	increasing	increase	VERB
fbem-23447	35	3	the	the	DET
fbem-23447	35	4	turnover	turnover	NOUN
fbem-23447	35	5	rate	rate	NOUN
fbem-23447	35	6	,	,	PUNCT
fbem-23447	35	7	an	an	DET
fbem-23447	35	8	entity	entity	NOUN
fbem-23447	35	9	can	can	AUX
fbem-23447	35	10	improve	improve	VERB
fbem-23447	35	11	its	its	PRON
fbem-23447	35	12	liquidity	liquidity	NOUN
fbem-23447	35	13	,	,	PUNCT
fbem-23447	35	14	and	and	CCONJ
fbem-23447	35	15	an	an	DET
fbem-23447	35	16	entity	entity	NOUN
fbem-23447	35	17	can	can	AUX
fbem-23447	35	18	make	make	VERB
fbem-23447	35	19	its	its	PRON
fbem-23447	35	20	liquidity	liquidity	NOUN
fbem-23447	35	21	at	at	ADP
fbem-23447	35	22	such	such	DET
fbem-23447	35	23	an	an	DET
fbem-23447	35	24	optimal	optimal	ADJ
fbem-23447	35	25	level	level	NOUN
fbem-23447	35	26	,	,	PUNCT
fbem-23447	35	27	which	which	PRON
fbem-23447	35	28	indicates	indicate	VERB
fbem-23447	35	29	that	that	SCONJ
fbem-23447	35	30	in	in	ADP
fbem-23447	35	31	different	different	ADJ
fbem-23447	35	32	described	describe	VERB
fbem-23447	35	33	entities	entity	NOUN
fbem-23447	35	34	can	can	AUX
fbem-23447	35	35	improve	improve	VERB
fbem-23447	35	36	its	its	PRON
fbem-23447	35	37	short	short	ADJ
fbem-23447	35	38	-	-	PUNCT
fbem-23447	35	39	term	term	NOUN
fbem-23447	35	40	solvency	solvency	NOUN
fbem-23447	35	41	.	.	PUNCT
fbem-23447	36	1	abey	abey	PROPN
fbem-23447	36	2	joji	joji	PROPN
fbem-23447	36	3	and	and	CCONJ
fbem-23447	36	4	velmurugan	velmurugan	PROPN
fbem-23447	36	5	r	r	NOUN
fbem-23447	36	6	(	(	PUNCT
fbem-23447	36	7	2018	2018	NUM
fbem-23447	36	8	)	)	PUNCT
fbem-23447	37	1	[	[	X
fbem-23447	37	2	2	2	X
fbem-23447	37	3	]	]	PUNCT
fbem-23447	37	4	analyzed	analyze	VERB
fbem-23447	37	5	the	the	DET
fbem-23447	37	6	combination	combination	NOUN
fbem-23447	37	7	of	of	ADP
fbem-23447	37	8	short	short	ADJ
fbem-23447	37	9	-	-	PUNCT
fbem-23447	37	10	term	term	NOUN
fbem-23447	37	11	ability	ability	NOUN
fbem-23447	37	12	to	to	PART
fbem-23447	37	13	pay	pay	VERB
fbem-23447	37	14	index	index	NOUN
fbem-23447	37	15	and	and	CCONJ
fbem-23447	37	16	corporate	corporate	ADJ
fbem-23447	37	17	profitability	profitability	NOUN
fbem-23447	37	18	with	with	ADP
fbem-23447	37	19	the	the	DET
fbem-23447	37	20	example	example	NOUN
fbem-23447	37	21	of	of	ADP
fbem-23447	37	22	indian	indian	ADJ
fbem-23447	37	23	automobile	automobile	NOUN
fbem-23447	37	24	industry	industry	NOUN
fbem-23447	37	25	.	.	PUNCT
fbem-23447	38	1	the	the	DET
fbem-23447	38	2	analysis	analysis	NOUN
fbem-23447	38	3	points	point	VERB
fbem-23447	38	4	out	out	ADP
fbem-23447	38	5	that	that	SCONJ
fbem-23447	38	6	cash	cash	NOUN
fbem-23447	38	7	flow	flow	NOUN
fbem-23447	38	8	is	be	AUX
fbem-23447	38	9	the	the	DET
fbem-23447	38	10	degree	degree	NOUN
fbem-23447	38	11	of	of	ADP
fbem-23447	38	12	monetary	monetary	ADJ
fbem-23447	38	13	guarantee	guarantee	NOUN
fbem-23447	38	14	to	to	PART
fbem-23447	38	15	repay	repay	VERB
fbem-23447	38	16	all	all	DET
fbem-23447	38	17	the	the	DET
fbem-23447	38	18	debts	debt	NOUN
fbem-23447	38	19	that	that	PRON
fbem-23447	38	20	should	should	AUX
fbem-23447	38	21	be	be	AUX
fbem-23447	38	22	paid	pay	VERB
fbem-23447	38	23	by	by	ADP
fbem-23447	38	24	the	the	DET
fbem-23447	38	25	enterprise	enterprise	NOUN
fbem-23447	38	26	.	.	PUNCT
fbem-23447	39	1	the	the	DET
fbem-23447	39	2	statement	statement	NOUN
fbem-23447	39	3	of	of	ADP
fbem-23447	39	4	net	net	ADJ
fbem-23447	39	5	cash	cash	NOUN
fbem-23447	39	6	flows	flow	NOUN
fbem-23447	39	7	is	be	AUX
fbem-23447	39	8	a	a	DET
fbem-23447	39	9	ratio	ratio	NOUN
fbem-23447	39	10	derived	derive	VERB
fbem-23447	39	11	by	by	ADP
fbem-23447	39	12	comparing	compare	VERB
fbem-23447	39	13	net	net	ADJ
fbem-23447	39	14	cash	cash	NOUN
fbem-23447	39	15	flows	flow	NOUN
fbem-23447	39	16	with	with	ADP
fbem-23447	39	17	short	short	ADJ
fbem-23447	39	18	-	-	PUNCT
fbem-23447	39	19	term	term	NOUN
fbem-23447	39	20	liabilities	liability	NOUN
fbem-23447	39	21	.	.	PUNCT
fbem-23447	40	1	the	the	PRON
fbem-23447	40	2	higher	high	ADJ
fbem-23447	40	3	the	the	DET
fbem-23447	40	4	short	short	ADJ
fbem-23447	40	5	-	-	PUNCT
fbem-23447	40	6	term	term	NOUN
fbem-23447	40	7	debt	debt	NOUN
fbem-23447	40	8	ratio	ratio	NOUN
fbem-23447	40	9	,	,	PUNCT
fbem-23447	40	10	the	the	PRON
fbem-23447	40	11	greater	great	ADJ
fbem-23447	40	12	the	the	DET
fbem-23447	40	13	share	share	NOUN
fbem-23447	40	14	of	of	ADP
fbem-23447	40	15	short	short	ADJ
fbem-23447	40	16	-	-	PUNCT
fbem-23447	40	17	term	term	NOUN
fbem-23447	40	18	debt	debt	NOUN
fbem-23447	40	19	,	,	PUNCT
fbem-23447	40	20	and	and	CCONJ
fbem-23447	40	21	the	the	PRON
fbem-23447	40	22	better	well	ADJ
fbem-23447	40	23	the	the	DET
fbem-23447	40	24	company	company	NOUN
fbem-23447	40	25	's	's	PART
fbem-23447	40	26	ability	ability	NOUN
fbem-23447	40	27	to	to	PART
fbem-23447	40	28	bear	bear	VERB
fbem-23447	40	29	debt	debt	NOUN
fbem-23447	40	30	.	.	PUNCT
fbem-23447	41	1	it	it	PRON
fbem-23447	41	2	is	be	AUX
fbem-23447	41	3	more	more	ADV
fbem-23447	41	4	authentic	authentic	ADJ
fbem-23447	41	5	,	,	PUNCT
fbem-23447	41	6	objective	objective	ADJ
fbem-23447	41	7	,	,	PUNCT
fbem-23447	41	8	reliable	reliable	ADJ
fbem-23447	41	9	and	and	CCONJ
fbem-23447	41	10	comparable	comparable	ADJ
fbem-23447	41	11	.	.	PUNCT
fbem-23447	42	1	it	it	PRON
fbem-23447	42	2	has	have	VERB
fbem-23447	42	3	fewer	few	ADJ
fbem-23447	42	4	influencing	influence	VERB
fbem-23447	42	5	factors	factor	NOUN
fbem-23447	42	6	and	and	CCONJ
fbem-23447	42	7	low	low	ADJ
fbem-23447	42	8	whitedressing	whitedressing	NOUN
fbem-23447	42	9	effect	effect	NOUN
fbem-23447	42	10	and	and	CCONJ
fbem-23447	42	11	high	high	ADJ
fbem-23447	42	12	stability	stability	NOUN
fbem-23447	42	13	.	.	PUNCT
fbem-23447	43	1	therefore	therefore	ADV
fbem-23447	43	2	,	,	PUNCT
fbem-23447	43	3	the	the	DET
fbem-23447	43	4	net	net	ADJ
fbem-23447	43	5	cash	cash	NOUN
fbem-23447	43	6	flow	flow	NOUN
fbem-23447	43	7	ratio	ratio	NOUN
fbem-23447	43	8	has	have	VERB
fbem-23447	43	9	the	the	DET
fbem-23447	43	10	highest	high	ADJ
fbem-23447	43	11	superiority	superiority	NOUN
fbem-23447	43	12	.	.	PUNCT
fbem-23447	44	1	2.1.2	2.1.2	X
fbem-23447	44	2	.	.	PUNCT
fbem-23447	44	3	solvency	solvency	NOUN
fbem-23447	44	4	analysis	analysis	NOUN
fbem-23447	44	5	and	and	CCONJ
fbem-23447	44	6	measures	measure	NOUN
fbem-23447	44	7	shu	shu	NOUN
fbem-23447	44	8	-	-	PUNCT
fbem-23447	44	9	shan	shan	PROPN
fbem-23447	44	10	j	j	PROPN
fbem-23447	44	11	(	(	PUNCT
fbem-23447	44	12	2016	2016	NUM
fbem-23447	44	13	)	)	PUNCT
fbem-23447	45	1	[	[	X
fbem-23447	45	2	3	3	X
fbem-23447	45	3	]	]	PUNCT
fbem-23447	45	4	put	put	VERB
fbem-23447	45	5	forward	forward	ADV
fbem-23447	45	6	countermeasures	countermeasure	NOUN
fbem-23447	45	7	to	to	PART
fbem-23447	45	8	improve	improve	VERB
fbem-23447	45	9	the	the	DET
fbem-23447	45	10	short	short	ADJ
fbem-23447	45	11	-	-	PUNCT
fbem-23447	45	12	term	term	NOUN
fbem-23447	45	13	solvency	solvency	NOUN
fbem-23447	45	14	of	of	ADP
fbem-23447	45	15	chinese	chinese	ADJ
fbem-23447	45	16	enterprises	enterprise	NOUN
fbem-23447	45	17	,	,	PUNCT
fbem-23447	45	18	including	include	VERB
fbem-23447	45	19	further	far	ADV
fbem-23447	45	20	accelerating	accelerate	VERB
fbem-23447	45	21	the	the	DET
fbem-23447	45	22	transformation	transformation	NOUN
fbem-23447	45	23	of	of	ADP
fbem-23447	45	24	chinese	chinese	ADJ
fbem-23447	45	25	enterprises	enterprise	NOUN
fbem-23447	45	26	to	to	ADP
fbem-23447	45	27	the	the	DET
fbem-23447	45	28	market	market	NOUN
fbem-23447	45	29	economy	economy	NOUN
fbem-23447	45	30	system	system	NOUN
fbem-23447	45	31	and	and	CCONJ
fbem-23447	45	32	improving	improve	VERB
fbem-23447	45	33	the	the	DET
fbem-23447	45	34	construction	construction	NOUN
fbem-23447	45	35	of	of	ADP
fbem-23447	45	36	china	china	PROPN
fbem-23447	45	37	's	's	PART
fbem-23447	45	38	modern	modern	ADJ
fbem-23447	45	39	economic	economic	ADJ
fbem-23447	45	40	system	system	NOUN
fbem-23447	45	41	.	.	PUNCT
fbem-23447	46	1	on	on	ADP
fbem-23447	46	2	the	the	DET
fbem-23447	46	3	basis	basis	NOUN
fbem-23447	46	4	of	of	ADP
fbem-23447	46	5	the	the	DET
fbem-23447	46	6	clear	clear	ADJ
fbem-23447	46	7	design	design	NOUN
fbem-23447	46	8	of	of	ADP
fbem-23447	46	9	current	current	ADJ
fbem-23447	46	10	liabilities	liability	NOUN
fbem-23447	46	11	,	,	PUNCT
fbem-23447	46	12	the	the	DET
fbem-23447	46	13	subitems	subitem	NOUN
fbem-23447	46	14	under	under	ADP
fbem-23447	46	15	current	current	ADJ
fbem-23447	46	16	liabilities	liability	NOUN
fbem-23447	46	17	are	be	AUX
fbem-23447	46	18	added	add	VERB
fbem-23447	46	19	,	,	PUNCT
fbem-23447	46	20	and	and	CCONJ
fbem-23447	46	21	the	the	DET
fbem-23447	46	22	internal	internal	ADJ
fbem-23447	46	23	qualitative	qualitative	NOUN
fbem-23447	46	24	and	and	CCONJ
fbem-23447	46	25	quantitative	quantitative	ADJ
fbem-23447	46	26	indicators	indicator	NOUN
fbem-23447	46	27	are	be	AUX
fbem-23447	46	28	clearly	clearly	ADV
fbem-23447	46	29	explained	explain	VERB
fbem-23447	46	30	in	in	ADP
fbem-23447	46	31	the	the	DET
fbem-23447	46	32	financial	financial	ADJ
fbem-23447	46	33	statements	statement	NOUN
fbem-23447	46	34	,	,	PUNCT
fbem-23447	46	35	so	so	SCONJ
fbem-23447	46	36	as	as	SCONJ
fbem-23447	46	37	to	to	PART
fbem-23447	46	38	help	help	VERB
fbem-23447	46	39	appraisers	appraiser	NOUN
fbem-23447	46	40	quickly	quickly	ADV
fbem-23447	46	41	and	and	CCONJ
fbem-23447	46	42	accurately	accurately	ADV
fbem-23447	46	43	understand	understand	VERB
fbem-23447	46	44	the	the	DET
fbem-23447	46	45	composition	composition	NOUN
fbem-23447	46	46	of	of	ADP
fbem-23447	46	47	current	current	ADJ
fbem-23447	46	48	liabilities	liability	NOUN
fbem-23447	46	49	.	.	PUNCT
fbem-23447	47	1	gryglewicz	gryglewicz	PROPN
fbem-23447	47	2	s	s	PROPN
fbem-23447	47	3	(	(	PUNCT
fbem-23447	47	4	2017	2017	NUM
fbem-23447	47	5	)	)	PUNCT
fbem-23447	48	1	[	[	X
fbem-23447	48	2	4	4	X
fbem-23447	48	3	]	]	PUNCT
fbem-23447	48	4	discusses	discuss	VERB
fbem-23447	48	5	the	the	DET
fbem-23447	48	6	solvency	solvency	NOUN
fbem-23447	48	7	dilemma	dilemma	NOUN
fbem-23447	48	8	and	and	CCONJ
fbem-23447	48	9	the	the	DET
fbem-23447	48	10	liquidity	liquidity	NOUN
fbem-23447	48	11	dilemma	dilemma	NOUN
fbem-23447	48	12	under	under	ADP
fbem-23447	48	13	the	the	DET
fbem-23447	48	14	cash	cash	NOUN
fbem-23447	48	15	dividend	dividend	NOUN
fbem-23447	48	16	policy	policy	NOUN
fbem-23447	48	17	.	.	PUNCT
fbem-23447	49	1	this	this	DET
fbem-23447	49	2	paper	paper	NOUN
fbem-23447	49	3	studies	study	VERB
fbem-23447	49	4	the	the	DET
fbem-23447	49	5	impact	impact	NOUN
fbem-23447	49	6	of	of	ADP
fbem-23447	49	7	liquidity	liquidity	NOUN
fbem-23447	49	8	and	and	CCONJ
fbem-23447	49	9	solvency	solvency	NOUN
fbem-23447	49	10	on	on	ADP
fbem-23447	49	11	corporate	corporate	ADJ
fbem-23447	49	12	financing	financing	NOUN
fbem-23447	49	13	.	.	PUNCT
fbem-23447	50	1	he	he	PRON
fbem-23447	50	2	finds	find	VERB
fbem-23447	50	3	long	long	ADJ
fbem-23447	50	4	-	-	PUNCT
fbem-23447	50	5	term	term	NOUN
fbem-23447	50	6	profitability	profitability	NOUN
fbem-23447	50	7	uncertainty	uncertainty	NOUN
fbem-23447	50	8	as	as	ADP
fbem-23447	50	9	a	a	DET
fbem-23447	50	10	measure	measure	NOUN
fbem-23447	50	11	of	of	ADP
fbem-23447	50	12	solvency	solvency	NOUN
fbem-23447	50	13	risk	risk	NOUN
fbem-23447	50	14	and	and	CCONJ
fbem-23447	50	15	cash	cash	NOUN
fbem-23447	50	16	flow	flow	NOUN
fbem-23447	50	17	volatility	volatility	NOUN
fbem-23447	50	18	as	as	ADP
fbem-23447	50	19	a	a	DET
fbem-23447	50	20	measure	measure	NOUN
fbem-23447	50	21	of	of	ADP
fbem-23447	50	22	liquidity	liquidity	NOUN
fbem-23447	50	23	risk	risk	NOUN
fbem-23447	50	24	.	.	PUNCT
fbem-23447	51	1	when	when	SCONJ
fbem-23447	51	2	a	a	DET
fbem-23447	51	3	company	company	NOUN
fbem-23447	51	4	is	be	AUX
fbem-23447	51	5	faced	face	VERB
fbem-23447	51	6	with	with	ADP
fbem-23447	51	7	long	long	ADJ
fbem-23447	51	8	-	-	PUNCT
fbem-23447	51	9	term	term	NOUN
fbem-23447	51	10	uncertainty	uncertainty	NOUN
fbem-23447	51	11	and	and	CCONJ
fbem-23447	51	12	volatile	volatile	ADJ
fbem-23447	51	13	cash	cash	NOUN
fbem-23447	51	14	flows	flow	NOUN
fbem-23447	51	15	,	,	PUNCT
fbem-23447	51	16	it	it	PRON
fbem-23447	51	17	optimally	optimally	ADV
fbem-23447	51	18	chooses	choose	VERB
fbem-23447	51	19	its	its	PRON
fbem-23447	51	20	capital	capital	NOUN
fbem-23447	51	21	structure	structure	NOUN
fbem-23447	51	22	,	,	PUNCT
fbem-23447	51	23	cash	cash	NOUN
fbem-23447	51	24	holdings	holding	NOUN
fbem-23447	51	25	.	.	PUNCT
fbem-23447	52	1	this	this	DET
fbem-23447	52	2	result	result	NOUN
fbem-23447	52	3	shows	show	VERB
fbem-23447	52	4	that	that	SCONJ
fbem-23447	52	5	the	the	DET
fbem-23447	52	6	continuous	continuous	ADJ
fbem-23447	52	7	liquidity	liquidity	NOUN
fbem-23447	52	8	shock	shock	NOUN
fbem-23447	52	9	affects	affect	VERB
fbem-23447	52	10	the	the	DET
fbem-23447	52	11	solvency	solvency	NOUN
fbem-23447	52	12	,	,	PUNCT
fbem-23447	52	13	and	and	CCONJ
fbem-23447	52	14	its	its	PRON
fbem-23447	52	15	amount	amount	NOUN
fbem-23447	52	16	determines	determine	VERB
fbem-23447	52	17	the	the	DET
fbem-23447	52	18	demand	demand	NOUN
fbem-23447	52	19	for	for	ADP
fbem-23447	52	20	liquidity	liquidity	NOUN
fbem-23447	52	21	.	.	PUNCT
fbem-23447	53	1	fabio	fabio	PROPN
fbem-23447	53	2	baione	baione	PROPN
fbem-23447	53	3	(	(	PUNCT
fbem-23447	53	4	2020	2020	NUM
fbem-23447	53	5	)	)	PUNCT
fbem-23447	54	1	[	[	X
fbem-23447	54	2	5	5	NUM
fbem-23447	54	3	]	]	PUNCT
fbem-23447	54	4	referred	refer	VERB
fbem-23447	54	5	to	to	ADP
fbem-23447	54	6	a	a	DET
fbem-23447	54	7	closed	closed	ADJ
fbem-23447	54	8	formula	formula	NOUN
fbem-23447	54	9	for	for	ADP
fbem-23447	54	10	capital	capital	NOUN
fbem-23447	54	11	allocation	allocation	NOUN
fbem-23447	54	12	that	that	PRON
fbem-23447	54	13	fully	fully	ADV
fbem-23447	54	14	meets	meet	VERB
fbem-23447	54	15	the	the	DET
fbem-23447	54	16	solvency	solvency	NOUN
fbem-23447	54	17	ii	ii	NOUN
fbem-23447	54	18	capital	capital	NOUN
fbem-23447	54	19	requirements	requirement	NOUN
fbem-23447	54	20	assessed	assess	VERB
fbem-23447	54	21	by	by	ADP
fbem-23447	54	22	the	the	DET
fbem-23447	54	23	standard	standard	ADJ
fbem-23447	54	24	formula	formula	NOUN
fbem-23447	54	25	.	.	PUNCT
fbem-23447	55	1	this	this	DET
fbem-23447	55	2	solution	solution	NOUN
fbem-23447	55	3	enables	enable	VERB
fbem-23447	55	4	the	the	DET
fbem-23447	55	5	top	top	VERB
fbem-23447	55	6	-	-	PUNCT
fbem-23447	55	7	down	down	ADP
fbem-23447	55	8	approach	approach	NOUN
fbem-23447	55	9	to	to	PART
fbem-23447	55	10	assess	assess	VERB
fbem-23447	55	11	the	the	DET
fbem-23447	55	12	allocated	allocate	VERB
fbem-23447	55	13	solvency	solvency	NOUN
fbem-23447	55	14	capital	capital	NOUN
fbem-23447	55	15	requirements	requirement	NOUN
fbem-23447	55	16	among	among	ADP
fbem-23447	55	17	the	the	DET
fbem-23447	55	18	risks	risk	NOUN
fbem-23447	55	19	considered	consider	VERB
fbem-23447	55	20	in	in	ADP
fbem-23447	55	21	the	the	DET
fbem-23447	55	22	solvency	solvency	NOUN
fbem-23447	55	23	ii	ii	PROPN
fbem-23447	55	24	multi	multi	ADJ
fbem-23447	55	25	-	-	ADJ
fbem-23447	55	26	level	level	ADJ
fbem-23447	55	27	aggregation	aggregation	NOUN
fbem-23447	55	28	scheme	scheme	NOUN
fbem-23447	55	29	.	.	PUNCT
fbem-23447	56	1	secondly	secondly	ADV
fbem-23447	56	2	,	,	PUNCT
fbem-23447	56	3	for	for	ADP
fbem-23447	56	4	the	the	DET
fbem-23447	56	5	optimal	optimal	ADJ
fbem-23447	56	6	capital	capital	NOUN
fbem-23447	56	7	allocation	allocation	NOUN
fbem-23447	56	8	problem	problem	NOUN
fbem-23447	56	9	based	base	VERB
fbem-23447	56	10	on	on	ADP
fbem-23447	56	11	the	the	DET
fbem-23447	56	12	riskadjusted	riskadjuste	VERB
fbem-23447	56	13	return	return	NOUN
fbem-23447	56	14	on	on	ADP
fbem-23447	56	15	capital	capital	NOUN
fbem-23447	56	16	measure	measure	NOUN
fbem-23447	56	17	,	,	PUNCT
fbem-23447	56	18	the	the	DET
fbem-23447	56	19	equivalence	equivalence	NOUN
fbem-23447	56	20	between	between	ADP
fbem-23447	56	21	risk	risk	NOUN
fbem-23447	56	22	-	-	PUNCT
fbem-23447	56	23	adjusted	adjust	VERB
fbem-23447	56	24	return	return	NOUN
fbem-23447	56	25	on	on	ADP
fbem-23447	56	26	capital	capital	NOUN
fbem-23447	56	27	optimization	optimization	NOUN
fbem-23447	56	28	and	and	CCONJ
fbem-23447	56	29	markowitz	markowitz	PROPN
fbem-23447	56	30	mean	mean	ADJ
fbem-23447	56	31	-	-	PUNCT
fbem-23447	56	32	variance	variance	NOUN
fbem-23447	56	33	optimization	optimization	NOUN
fbem-23447	56	34	is	be	AUX
fbem-23447	56	35	established	establish	VERB
fbem-23447	56	36	.	.	PUNCT
fbem-23447	57	1	2.2	2.2	NUM
fbem-23447	57	2	.	.	PUNCT
fbem-23447	57	3	overview	overview	NOUN
fbem-23447	57	4	of	of	ADP
fbem-23447	57	5	domestic	domestic	ADJ
fbem-23447	57	6	research	research	NOUN
fbem-23447	57	7	2.2.1	2.2.1	NUM
fbem-23447	57	8	.	.	PUNCT
fbem-23447	58	1	purpose	purpose	NOUN
fbem-23447	58	2	of	of	ADP
fbem-23447	58	3	solvency	solvency	NOUN
fbem-23447	58	4	analysis	analysis	NOUN
fbem-23447	58	5	chi	chi	NOUN
fbem-23447	58	6	(	(	PUNCT
fbem-23447	58	7	2018	2018	NUM
fbem-23447	58	8	)	)	PUNCT
fbem-23447	59	1	[	[	X
fbem-23447	59	2	6	6	NUM
fbem-23447	59	3	]	]	PUNCT
fbem-23447	59	4	believed	believe	VERB
fbem-23447	59	5	that	that	SCONJ
fbem-23447	59	6	solvency	solvency	NOUN
fbem-23447	59	7	analysis	analysis	NOUN
fbem-23447	59	8	can	can	AUX
fbem-23447	59	9	help	help	VERB
fbem-23447	59	10	enterprises	enterprise	NOUN
fbem-23447	59	11	better	well	ADV
fbem-23447	59	12	deal	deal	VERB
fbem-23447	59	13	with	with	ADP
fbem-23447	59	14	crises	crisis	NOUN
fbem-23447	59	15	,	,	PUNCT
fbem-23447	59	16	solve	solve	VERB
fbem-23447	59	17	business	business	NOUN
fbem-23447	59	18	difficulties	difficulty	NOUN
fbem-23447	59	19	,	,	PUNCT
fbem-23447	59	20	and	and	CCONJ
fbem-23447	59	21	provide	provide	VERB
fbem-23447	59	22	certain	certain	ADJ
fbem-23447	59	23	guarantee	guarantee	NOUN
fbem-23447	59	24	for	for	ADP
fbem-23447	59	25	the	the	DET
fbem-23447	59	26	long	long	ADJ
fbem-23447	59	27	-	-	PUNCT
fbem-23447	59	28	term	term	NOUN
fbem-23447	59	29	and	and	CCONJ
fbem-23447	59	30	stable	stable	ADJ
fbem-23447	59	31	development	development	NOUN
fbem-23447	59	32	of	of	ADP
fbem-23447	59	33	enterprises	enterprise	NOUN
fbem-23447	59	34	.	.	PUNCT
fbem-23447	60	1	it	it	PRON
fbem-23447	60	2	can	can	AUX
fbem-23447	60	3	reflect	reflect	VERB
fbem-23447	60	4	the	the	DET
fbem-23447	60	5	financial	financial	ADJ
fbem-23447	60	6	status	status	NOUN
fbem-23447	60	7	of	of	ADP
fbem-23447	60	8	an	an	DET
fbem-23447	60	9	enterprise	enterprise	NOUN
fbem-23447	60	10	,	,	PUNCT
fbem-23447	60	11	reflect	reflect	VERB
fbem-23447	60	12	the	the	DET
fbem-23447	60	13	comprehensive	comprehensive	ADJ
fbem-23447	60	14	strength	strength	NOUN
fbem-23447	60	15	of	of	ADP
fbem-23447	60	16	an	an	DET
fbem-23447	60	17	enterprise	enterprise	NOUN
fbem-23447	60	18	,	,	PUNCT
fbem-23447	60	19	and	and	CCONJ
fbem-23447	60	20	enable	enable	VERB
fbem-23447	60	21	investors	investor	NOUN
fbem-23447	60	22	and	and	CCONJ
fbem-23447	60	23	operators	operator	NOUN
fbem-23447	60	24	to	to	PART
fbem-23447	60	25	see	see	VERB
fbem-23447	60	26	information	information	NOUN
fbem-23447	60	27	more	more	ADV
fbem-23447	60	28	intuitively	intuitively	ADV
fbem-23447	60	29	.	.	PUNCT
fbem-23447	61	1	lu	lu	PROPN
fbem-23447	61	2	ting	ting	PROPN
fbem-23447	61	3	(	(	PUNCT
fbem-23447	61	4	2018	2018	NUM
fbem-23447	61	5	)	)	PUNCT
fbem-23447	62	1	[	[	X
fbem-23447	62	2	7	7	X
fbem-23447	62	3	]	]	PUNCT
fbem-23447	62	4	believed	believe	VERB
fbem-23447	62	5	that	that	SCONJ
fbem-23447	62	6	solvency	solvency	NOUN
fbem-23447	62	7	analysis	analysis	NOUN
fbem-23447	62	8	can	can	AUX
fbem-23447	62	9	determine	determine	VERB
fbem-23447	62	10	whether	whether	SCONJ
fbem-23447	62	11	an	an	DET
fbem-23447	62	12	enterprise	enterprise	NOUN
fbem-23447	62	13	can	can	AUX
fbem-23447	62	14	repay	repay	VERB
fbem-23447	62	15	its	its	PRON
fbem-23447	62	16	debts	debt	NOUN
fbem-23447	62	17	in	in	ADP
fbem-23447	62	18	full	full	ADJ
fbem-23447	62	19	when	when	SCONJ
fbem-23447	62	20	due	due	ADJ
fbem-23447	62	21	,	,	PUNCT
fbem-23447	62	22	increase	increase	VERB
fbem-23447	62	23	the	the	DET
fbem-23447	62	24	reliability	reliability	NOUN
fbem-23447	62	25	and	and	CCONJ
fbem-23447	62	26	authority	authority	NOUN
fbem-23447	62	27	of	of	ADP
fbem-23447	62	28	forecasting	forecast	VERB
fbem-23447	62	29	risks	risk	NOUN
fbem-23447	62	30	and	and	CCONJ
fbem-23447	62	31	returns	return	NOUN
fbem-23447	62	32	,	,	PUNCT
fbem-23447	62	33	and	and	CCONJ
fbem-23447	62	34	adopt	adopt	VERB
fbem-23447	62	35	corresponding	correspond	VERB
fbem-23447	62	36	coping	cope	VERB
fbem-23447	62	37	strategies	strategy	NOUN
fbem-23447	62	38	for	for	ADP
fbem-23447	62	39	possible	possible	ADJ
fbem-23447	62	40	risks	risk	NOUN
fbem-23447	62	41	.	.	PUNCT
fbem-23447	63	1	moreover	moreover	ADV
fbem-23447	63	2	,	,	PUNCT
fbem-23447	63	3	considering	consider	VERB
fbem-23447	63	4	the	the	DET
fbem-23447	63	5	company	company	NOUN
fbem-23447	63	6	's	's	PART
fbem-23447	63	7	interests	interest	NOUN
fbem-23447	63	8	and	and	CCONJ
fbem-23447	63	9	risks	risk	NOUN
fbem-23447	63	10	in	in	ADP
fbem-23447	63	11	a	a	DET
fbem-23447	63	12	variety	variety	NOUN
fbem-23447	63	13	of	of	ADP
fbem-23447	63	14	ways	way	NOUN
fbem-23447	63	15	,	,	PUNCT
fbem-23447	63	16	the	the	DET
fbem-23447	63	17	financial	financial	ADJ
fbem-23447	63	18	structure	structure	NOUN
fbem-23447	63	19	measured	measure	VERB
fbem-23447	63	20	by	by	ADP
fbem-23447	63	21	its	its	PRON
fbem-23447	63	22	advantages	advantage	NOUN
fbem-23447	63	23	and	and	CCONJ
fbem-23447	63	24	disadvantages	disadvantage	NOUN
fbem-23447	63	25	can	can	AUX
fbem-23447	63	26	lay	lay	VERB
fbem-23447	63	27	a	a	DET
fbem-23447	63	28	more	more	ADV
fbem-23447	63	29	solid	solid	ADJ
fbem-23447	63	30	foundation	foundation	NOUN
fbem-23447	63	31	for	for	ADP
fbem-23447	63	32	the	the	DET
fbem-23447	63	33	company	company	NOUN
fbem-23447	63	34	's	's	PART
fbem-23447	63	35	future	future	ADJ
fbem-23447	63	36	development	development	NOUN
fbem-23447	63	37	.	.	PUNCT
fbem-23447	64	1	wang	wang	PROPN
fbem-23447	64	2	dan	dan	PROPN
fbem-23447	64	3	(	(	PUNCT
fbem-23447	64	4	2020	2020	NUM
fbem-23447	64	5	)	)	PUNCT
fbem-23447	65	1	[	[	X
fbem-23447	65	2	8	8	NUM
fbem-23447	65	3	]	]	PUNCT
fbem-23447	65	4	believes	believe	VERB
fbem-23447	65	5	that	that	SCONJ
fbem-23447	65	6	it	it	PRON
fbem-23447	65	7	can	can	AUX
fbem-23447	65	8	analyze	analyze	VERB
fbem-23447	65	9	the	the	DET
fbem-23447	65	10	financial	financial	ADJ
fbem-23447	65	11	status	status	NOUN
fbem-23447	65	12	of	of	ADP
fbem-23447	65	13	the	the	DET
fbem-23447	65	14	enterprise	enterprise	NOUN
fbem-23447	65	15	and	and	CCONJ
fbem-23447	65	16	the	the	DET
fbem-23447	65	17	degree	degree	NOUN
fbem-23447	65	18	of	of	ADP
fbem-23447	65	19	capital	capital	NOUN
fbem-23447	65	20	security	security	NOUN
fbem-23447	65	21	.	.	PUNCT
fbem-23447	66	1	doing	do	VERB
fbem-23447	66	2	this	this	DET
fbem-23447	66	3	work	work	NOUN
fbem-23447	66	4	well	well	ADV
fbem-23447	66	5	can	can	AUX
fbem-23447	66	6	enable	enable	VERB
fbem-23447	66	7	investors	investor	NOUN
fbem-23447	66	8	to	to	PART
fbem-23447	66	9	do	do	VERB
fbem-23447	66	10	a	a	DET
fbem-23447	66	11	better	well	ADJ
fbem-23447	66	12	job	job	NOUN
fbem-23447	66	13	in	in	ADP
fbem-23447	66	14	the	the	DET
fbem-23447	66	15	financing	financing	NOUN
fbem-23447	66	16	plan	plan	NOUN
fbem-23447	66	17	,	,	PUNCT
fbem-23447	66	18	so	so	SCONJ
fbem-23447	66	19	as	as	SCONJ
fbem-23447	66	20	to	to	PART
fbem-23447	66	21	better	well	ADV
fbem-23447	66	22	predict	predict	VERB
fbem-23447	66	23	the	the	DET
fbem-23447	66	24	amount	amount	NOUN
fbem-23447	66	25	of	of	ADP
fbem-23447	66	26	capital	capital	NOUN
fbem-23447	66	27	required	require	VERB
fbem-23447	66	28	to	to	PART
fbem-23447	66	29	determine	determine	VERB
fbem-23447	66	30	the	the	DET
fbem-23447	66	31	optimal	optimal	ADJ
fbem-23447	66	32	capital	capital	NOUN
fbem-23447	66	33	structure	structure	NOUN
fbem-23447	66	34	,	,	PUNCT
fbem-23447	66	35	avoid	avoid	VERB
fbem-23447	66	36	the	the	DET
fbem-23447	66	37	waste	waste	NOUN
fbem-23447	66	38	of	of	ADP
fbem-23447	66	39	funds	fund	NOUN
fbem-23447	66	40	,	,	PUNCT
fbem-23447	66	41	and	and	CCONJ
fbem-23447	66	42	avoid	avoid	VERB
fbem-23447	66	43	the	the	DET
fbem-23447	66	44	loss	loss	NOUN
fbem-23447	66	45	of	of	ADP
fbem-23447	66	46	investment	investment	NOUN
fbem-23447	66	47	opportunities	opportunity	NOUN
fbem-23447	66	48	caused	cause	VERB
fbem-23447	66	49	by	by	ADP
fbem-23447	66	50	excessive	excessive	ADJ
fbem-23447	66	51	or	or	CCONJ
fbem-23447	66	52	insufficient	insufficient	ADJ
fbem-23447	66	53	financing	financing	NOUN
fbem-23447	66	54	.	.	PUNCT
fbem-23447	67	1	2.2.2	2.2.2	X
fbem-23447	67	2	.	.	PUNCT
fbem-23447	67	3	related	relate	VERB
fbem-23447	67	4	contents	content	NOUN
fbem-23447	67	5	of	of	ADP
fbem-23447	67	6	solvency	solvency	NOUN
fbem-23447	67	7	analysis	analysis	NOUN
fbem-23447	67	8	cao	cao	PROPN
fbem-23447	67	9	xuming	xuming	PROPN
fbem-23447	67	10	(	(	PUNCT
fbem-23447	67	11	2018	2018	NUM
fbem-23447	67	12	)	)	PUNCT
fbem-23447	68	1	[	[	X
fbem-23447	68	2	9	9	NUM
fbem-23447	68	3	]	]	PUNCT
fbem-23447	68	4	believed	believe	VERB
fbem-23447	68	5	that	that	SCONJ
fbem-23447	68	6	solvency	solvency	NOUN
fbem-23447	68	7	reflects	reflect	VERB
fbem-23447	68	8	the	the	DET
fbem-23447	68	9	financial	financial	ADJ
fbem-23447	68	10	security	security	NOUN
fbem-23447	68	11	and	and	CCONJ
fbem-23447	68	12	business	business	NOUN
fbem-23447	68	13	stability	stability	NOUN
fbem-23447	68	14	of	of	ADP
fbem-23447	68	15	an	an	DET
fbem-23447	68	16	enterprise	enterprise	NOUN
fbem-23447	68	17	,	,	PUNCT
fbem-23447	68	18	and	and	CCONJ
fbem-23447	68	19	plays	play	VERB
fbem-23447	68	20	a	a	DET
fbem-23447	68	21	very	very	ADV
fbem-23447	68	22	important	important	ADJ
fbem-23447	68	23	role	role	NOUN
fbem-23447	68	24	in	in	ADP
fbem-23447	68	25	the	the	DET
fbem-23447	68	26	analysis	analysis	NOUN
fbem-23447	68	27	of	of	ADP
fbem-23447	68	28	the	the	DET
fbem-23447	68	29	enterprise	enterprise	NOUN
fbem-23447	68	30	's	's	PART
fbem-23447	68	31	ability	ability	NOUN
fbem-23447	68	32	to	to	PART
fbem-23447	68	33	pay	pay	VERB
fbem-23447	68	34	.	.	PUNCT
fbem-23447	69	1	an	an	DET
fbem-23447	69	2	enterprise	enterprise	NOUN
fbem-23447	69	3	's	's	PART
fbem-23447	69	4	ability	ability	NOUN
fbem-23447	69	5	to	to	PART
fbem-23447	69	6	pay	pay	VERB
fbem-23447	69	7	is	be	AUX
fbem-23447	69	8	an	an	DET
fbem-23447	69	9	important	important	ADJ
fbem-23447	69	10	indicator	indicator	NOUN
fbem-23447	69	11	of	of	ADP
fbem-23447	69	12	its	its	PRON
fbem-23447	69	13	financial	financial	ADJ
fbem-23447	69	14	status	status	NOUN
fbem-23447	69	15	.	.	PUNCT
fbem-23447	70	1	the	the	DET
fbem-23447	70	2	analysis	analysis	NOUN
fbem-23447	70	3	of	of	ADP
fbem-23447	70	4	solvency	solvency	NOUN
fbem-23447	70	5	mainly	mainly	ADV
fbem-23447	70	6	includes	include	VERB
fbem-23447	70	7	:	:	PUNCT
fbem-23447	70	8	first	first	ADV
fbem-23447	70	9	,	,	PUNCT
fbem-23447	70	10	to	to	PART
fbem-23447	70	11	provide	provide	VERB
fbem-23447	70	12	data	datum	NOUN
fbem-23447	70	13	reference	reference	NOUN
fbem-23447	70	14	for	for	ADP
fbem-23447	70	15	optimizing	optimize	VERB
fbem-23447	70	16	the	the	DET
fbem-23447	70	17	capital	capital	NOUN
fbem-23447	70	18	structure	structure	NOUN
fbem-23447	70	19	through	through	ADP
fbem-23447	70	20	the	the	DET
fbem-23447	70	21	current	current	ADJ
fbem-23447	70	22	financial	financial	ADJ
fbem-23447	70	23	status	status	NOUN
fbem-23447	70	24	of	of	ADP
fbem-23447	70	25	the	the	DET
fbem-23447	70	26	enterprise	enterprise	NOUN
fbem-23447	70	27	;	;	PUNCT
fbem-23447	70	28	the	the	DET
fbem-23447	70	29	second	second	NOUN
fbem-23447	70	30	is	be	AUX
fbem-23447	70	31	to	to	PART
fbem-23447	70	32	reveal	reveal	VERB
fbem-23447	70	33	the	the	DET
fbem-23447	70	34	corporate	corporate	ADJ
fbem-23447	70	35	debt	debt	NOUN
fbem-23447	70	36	risk	risk	NOUN
fbem-23447	70	37	through	through	ADP
fbem-23447	70	38	financial	financial	ADJ
fbem-23447	70	39	data	datum	NOUN
fbem-23447	70	40	analysis	analysis	NOUN
fbem-23447	70	41	;	;	PUNCT
fbem-23447	70	42	accelerate	accelerate	VERB
fbem-23447	70	43	the	the	DET
fbem-23447	70	44	understanding	understanding	NOUN
fbem-23447	70	45	of	of	ADP
fbem-23447	70	46	the	the	DET
fbem-23447	70	47	risks	risk	NOUN
fbem-23447	70	48	of	of	ADP
fbem-23447	70	49	corporate	corporate	ADJ
fbem-23447	70	50	financing	financing	NOUN
fbem-23447	70	51	prospects	prospect	NOUN
fbem-23447	70	52	,	,	PUNCT
fbem-23447	70	53	so	so	SCONJ
fbem-23447	70	54	that	that	SCONJ
fbem-23447	70	55	enterprises	enterprise	NOUN
fbem-23447	70	56	can	can	AUX
fbem-23447	70	57	fully	fully	ADV
fbem-23447	70	58	grasp	grasp	VERB
fbem-23447	70	59	all	all	DET
fbem-23447	70	60	financial	financial	ADJ
fbem-23447	70	61	activities	activity	NOUN
fbem-23447	70	62	.	.	PUNCT
fbem-23447	71	1	li	li	PROPN
fbem-23447	71	2	li	li	PROPN
fbem-23447	71	3	(	(	PUNCT
fbem-23447	71	4	2018	2018	NUM
fbem-23447	71	5	)	)	PUNCT
fbem-23447	72	1	[	[	X
fbem-23447	72	2	10	10	NUM
fbem-23447	72	3	]	]	PUNCT
fbem-23447	72	4	believed	believe	VERB
fbem-23447	72	5	that	that	SCONJ
fbem-23447	72	6	when	when	SCONJ
fbem-23447	72	7	analyzing	analyze	VERB
fbem-23447	72	8	solvency	solvency	NOUN
fbem-23447	72	9	,	,	PUNCT
fbem-23447	72	10	it	it	PRON
fbem-23447	72	11	is	be	AUX
fbem-23447	72	12	necessary	necessary	ADJ
fbem-23447	72	13	to	to	PART
fbem-23447	72	14	choose	choose	VERB
fbem-23447	72	15	a	a	DET
fbem-23447	72	16	scientific	scientific	ADJ
fbem-23447	72	17	solution	solution	NOUN
fbem-23447	72	18	analysis	analysis	NOUN
fbem-23447	72	19	method	method	NOUN
fbem-23447	72	20	based	base	VERB
fbem-23447	72	21	on	on	ADP
fbem-23447	72	22	the	the	DET
fbem-23447	72	23	actual	actual	ADJ
fbem-23447	72	24	situation	situation	NOUN
fbem-23447	72	25	of	of	ADP
fbem-23447	72	26	the	the	DET
fbem-23447	72	27	enterprise	enterprise	NOUN
fbem-23447	72	28	,	,	PUNCT
fbem-23447	72	29	such	such	ADJ
fbem-23447	72	30	as	as	ADP
fbem-23447	72	31	taking	take	VERB
fbem-23447	72	32	into	into	ADP
fbem-23447	72	33	account	account	NOUN
fbem-23447	72	34	changes	change	NOUN
fbem-23447	72	35	in	in	ADP
fbem-23447	72	36	the	the	DET
fbem-23447	72	37	external	external	ADJ
fbem-23447	72	38	market	market	NOUN
fbem-23447	72	39	and	and	CCONJ
fbem-23447	72	40	internal	internal	ADJ
fbem-23447	72	41	business	business	NOUN
fbem-23447	72	42	strategy	strategy	NOUN
fbem-23447	72	43	at	at	ADP
fbem-23447	72	44	the	the	DET
fbem-23447	72	45	same	same	ADJ
fbem-23447	72	46	time	time	NOUN
fbem-23447	72	47	.	.	PUNCT
fbem-23447	73	1	if	if	SCONJ
fbem-23447	73	2	a	a	DET
fbem-23447	73	3	company	company	NOUN
fbem-23447	73	4	wants	want	VERB
fbem-23447	73	5	to	to	PART
fbem-23447	73	6	make	make	VERB
fbem-23447	73	7	a	a	DET
fbem-23447	73	8	real	real	ADJ
fbem-23447	73	9	and	and	CCONJ
fbem-23447	73	10	effective	effective	ADJ
fbem-23447	73	11	analysis	analysis	NOUN
fbem-23447	73	12	of	of	ADP
fbem-23447	73	13	its	its	PRON
fbem-23447	73	14	solvency	solvency	NOUN
fbem-23447	73	15	,	,	PUNCT
fbem-23447	73	16	it	it	PRON
fbem-23447	73	17	must	must	AUX
fbem-23447	73	18	prepare	prepare	VERB
fbem-23447	73	19	a	a	DET
fbem-23447	73	20	real	real	ADJ
fbem-23447	73	21	and	and	CCONJ
fbem-23447	73	22	accurate	accurate	ADJ
fbem-23447	73	23	solvency	solvency	NOUN
fbem-23447	73	24	report	report	NOUN
fbem-23447	73	25	in	in	ADP
fbem-23447	73	26	a	a	DET
fbem-23447	73	27	timely	timely	ADJ
fbem-23447	73	28	manner	manner	NOUN
fbem-23447	73	29	during	during	ADP
fbem-23447	73	30	the	the	DET
fbem-23447	73	31	development	development	NOUN
fbem-23447	73	32	process	process	NOUN
fbem-23447	73	33	.	.	PUNCT
fbem-23447	74	1	then	then	ADV
fbem-23447	74	2	through	through	ADP
fbem-23447	74	3	the	the	DET
fbem-23447	74	4	report	report	NOUN
fbem-23447	74	5	finally	finally	ADV
fbem-23447	74	6	to	to	PART
fbem-23447	74	7	improve	improve	VERB
fbem-23447	74	8	and	and	CCONJ
fbem-23447	74	9	optimize	optimize	VERB
fbem-23447	74	10	the	the	DET
fbem-23447	74	11	enterprise	enterprise	NOUN
fbem-23447	74	12	solvency	solvency	NOUN
fbem-23447	74	13	analysis	analysis	NOUN
fbem-23447	74	14	system	system	NOUN
fbem-23447	74	15	.	.	PUNCT
fbem-23447	75	1	zhang	zhang	PROPN
fbem-23447	75	2	nan	nan	PROPN
fbem-23447	75	3	(	(	PUNCT
fbem-23447	75	4	2019	2019	NUM
fbem-23447	75	5	)	)	PUNCT
fbem-23447	76	1	[	[	X
fbem-23447	76	2	11	11	NUM
fbem-23447	76	3	]	]	PUNCT
fbem-23447	76	4	believed	believe	VERB
fbem-23447	76	5	that	that	SCONJ
fbem-23447	76	6	solvency	solvency	NOUN
fbem-23447	76	7	analysis	analysis	NOUN
fbem-23447	76	8	can	can	AUX
fbem-23447	76	9	not	not	PART
fbem-23447	76	10	only	only	ADV
fbem-23447	76	11	reflect	reflect	VERB
fbem-23447	76	12	the	the	DET
fbem-23447	76	13	quality	quality	NOUN
fbem-23447	76	14	of	of	ADP
fbem-23447	76	15	debt	debt	NOUN
fbem-23447	76	16	,	,	PUNCT
fbem-23447	76	17	but	but	CCONJ
fbem-23447	76	18	also	also	ADV
fbem-23447	76	19	reflect	reflect	VERB
fbem-23447	76	20	the	the	DET
fbem-23447	76	21	financial	financial	ADJ
fbem-23447	76	22	risk	risk	NOUN
fbem-23447	76	23	of	of	ADP
fbem-23447	76	24	the	the	DET
fbem-23447	76	25	company	company	NOUN
fbem-23447	76	26	.	.	PUNCT
fbem-23447	77	1	generally	generally	ADV
fbem-23447	77	2	speaking	speak	VERB
fbem-23447	77	3	,	,	PUNCT
fbem-23447	77	4	liquidity	liquidity	NOUN
fbem-23447	77	5	ratio	ratio	NOUN
fbem-23447	77	6	and	and	CCONJ
fbem-23447	77	7	quick	quick	ADJ
fbem-23447	77	8	-	-	PUNCT
fbem-23447	77	9	freezing	freeze	VERB
fbem-23447	77	10	rate	rate	NOUN
fbem-23447	77	11	are	be	AUX
fbem-23447	77	12	two	two	NUM
fbem-23447	77	13	indicators	indicator	NOUN
fbem-23447	77	14	to	to	PART
fbem-23447	77	15	analyze	analyze	VERB
fbem-23447	77	16	the	the	DET
fbem-23447	77	17	short	short	ADJ
fbem-23447	77	18	-	-	PUNCT
fbem-23447	77	19	term	term	NOUN
fbem-23447	77	20	debt	debt	NOUN
fbem-23447	77	21	repayment	repayment	NOUN
fbem-23447	77	22	ability	ability	NOUN
fbem-23447	77	23	of	of	ADP
fbem-23447	77	24	enterprises	enterprise	NOUN
fbem-23447	77	25	.	.	PUNCT
fbem-23447	78	1	long	long	ADJ
fbem-23447	78	2	-	-	PUNCT
fbem-23447	78	3	term	term	NOUN
fbem-23447	78	4	ability	ability	NOUN
fbem-23447	78	5	to	to	PART
fbem-23447	78	6	pay	pay	VERB
fbem-23447	78	7	refers	refer	NOUN
fbem-23447	78	8	to	to	ADP
fbem-23447	78	9	an	an	DET
fbem-23447	78	10	enterprise	enterprise	NOUN
fbem-23447	78	11	's	's	PART
fbem-23447	78	12	ability	ability	NOUN
fbem-23447	78	13	to	to	PART
fbem-23447	78	14	undertake	undertake	VERB
fbem-23447	78	15	debt	debt	NOUN
fbem-23447	78	16	and	and	CCONJ
fbem-23447	78	17	guarantee	guarantee	VERB
fbem-23447	78	18	repayment	repayment	NOUN
fbem-23447	78	19	of	of	ADP
fbem-23447	78	20	debt	debt	NOUN
fbem-23447	78	21	within	within	ADP
fbem-23447	78	22	a	a	DET
fbem-23447	78	23	certain	certain	ADJ
fbem-23447	78	24	period	period	NOUN
fbem-23447	78	25	of	of	ADP
fbem-23447	78	26	time	time	NOUN
fbem-23447	78	27	,	,	PUNCT
fbem-23447	78	28	including	include	VERB
fbem-23447	78	29	repayment	repayment	NOUN
fbem-23447	78	30	of	of	ADP
fbem-23447	78	31	the	the	DET
fbem-23447	78	32	principal	principal	NOUN
fbem-23447	78	33	and	and	CCONJ
fbem-23447	78	34	interest	interest	NOUN
fbem-23447	78	35	of	of	ADP
fbem-23447	78	36	the	the	DET
fbem-23447	78	37	debt	debt	NOUN
fbem-23447	78	38	.	.	PUNCT
fbem-23447	79	1	both	both	PRON
fbem-23447	79	2	reflect	reflect	VERB
fbem-23447	79	3	that	that	SCONJ
fbem-23447	79	4	different	different	ADJ
fbem-23447	79	5	data	datum	NOUN
fbem-23447	79	6	focus	focus	VERB
fbem-23447	79	7	on	on	ADP
fbem-23447	79	8	different	different	ADJ
fbem-23447	79	9	but	but	CCONJ
fbem-23447	79	10	can	can	AUX
fbem-23447	79	11	know	know	VERB
fbem-23447	79	12	the	the	DET
fbem-23447	79	13	enterprise	enterprise	NOUN
fbem-23447	79	14	's	's	PART
fbem-23447	79	15	ability	ability	NOUN
fbem-23447	79	16	to	to	PART
fbem-23447	79	17	pay	pay	VERB
fbem-23447	79	18	.	.	PUNCT
fbem-23447	80	1	the	the	DET
fbem-23447	80	2	latter	latter	ADJ
fbem-23447	80	3	is	be	AUX
fbem-23447	80	4	generally	generally	ADV
fbem-23447	80	5	analyzed	analyze	VERB
fbem-23447	80	6	by	by	ADP
fbem-23447	80	7	three	three	NUM
fbem-23447	80	8	indicators	indicator	NOUN
fbem-23447	80	9	:	:	PUNCT
fbem-23447	80	10	assetliability	assetliability	NOUN
fbem-23447	80	11	ratio	ratio	NOUN
fbem-23447	80	12	,	,	PUNCT
fbem-23447	80	13	equity	equity	NOUN
fbem-23447	80	14	ratio	ratio	NOUN
fbem-23447	80	15	and	and	CCONJ
fbem-23447	80	16	equity	equity	NOUN
fbem-23447	80	17	multiplier	multipli	ADJ
fbem-23447	80	18	.	.	PUNCT
fbem-23447	81	1	interest	interest	NOUN
fbem-23447	81	2	guaranteed	guarantee	VERB
fbem-23447	81	3	income	income	NOUN
fbem-23447	81	4	ratio	ratio	NOUN
fbem-23447	81	5	and	and	CCONJ
fbem-23447	81	6	cash	cash	NOUN
fbem-23447	81	7	flow	flow	NOUN
fbem-23447	81	8	guaranteed	guarantee	VERB
fbem-23447	81	9	income	income	NOUN
fbem-23447	81	10	ratio	ratio	NOUN
fbem-23447	81	11	are	be	AUX
fbem-23447	81	12	used	use	VERB
fbem-23447	81	13	to	to	PART
fbem-23447	81	14	analyze	analyze	VERB
fbem-23447	81	15	the	the	DET
fbem-23447	81	16	enterprise	enterprise	NOUN
fbem-23447	81	17	's	's	PART
fbem-23447	81	18	interest	interest	NOUN
fbem-23447	81	19	payment	payment	NOUN
fbem-23447	81	20	ability	ability	NOUN
fbem-23447	81	21	.	.	PUNCT
fbem-23447	82	1	2.2.3	2.2.3	NUM
fbem-23447	82	2	.	.	PUNCT
fbem-23447	82	3	evaluation	evaluation	NOUN
fbem-23447	82	4	index	index	NOUN
fbem-23447	82	5	of	of	ADP
fbem-23447	82	6	solvency	solvency	NOUN
fbem-23447	82	7	analysis	analysis	NOUN
fbem-23447	82	8	in	in	ADP
fbem-23447	82	9	the	the	DET
fbem-23447	82	10	paper	paper	NOUN
fbem-23447	82	11	of	of	ADP
fbem-23447	82	12	hui	hui	PROPN
fbem-23447	82	13	ruiling	ruile	VERB
fbem-23447	82	14	(	(	PUNCT
fbem-23447	82	15	2018	2018	NUM
fbem-23447	82	16	)	)	PUNCT
fbem-23447	83	1	[	[	X
fbem-23447	83	2	12	12	NUM
fbem-23447	83	3	]	]	PUNCT
fbem-23447	83	4	,	,	PUNCT
fbem-23447	83	5	the	the	DET
fbem-23447	83	6	solvency	solvency	NOUN
fbem-23447	83	7	analysis	analysis	NOUN
fbem-23447	83	8	indicators	indicator	NOUN
fbem-23447	83	9	are	be	AUX
fbem-23447	83	10	considered	consider	VERB
fbem-23447	83	11	to	to	PART
fbem-23447	83	12	be	be	AUX
fbem-23447	83	13	divided	divide	VERB
fbem-23447	83	14	into	into	ADP
fbem-23447	83	15	shortterm	shortterm	NOUN
fbem-23447	83	16	solvency	solvency	NOUN
fbem-23447	83	17	indicators	indicator	NOUN
fbem-23447	83	18	and	and	CCONJ
fbem-23447	83	19	long	long	ADJ
fbem-23447	83	20	-	-	PUNCT
fbem-23447	83	21	term	term	NOUN
fbem-23447	83	22	solvency	solvency	NOUN
fbem-23447	83	23	indicators	indicator	NOUN
fbem-23447	83	24	.	.	PUNCT
fbem-23447	84	1	the	the	DET
fbem-23447	84	2	liquidity	liquidity	NOUN
fbem-23447	84	3	ratio	ratio	NOUN
fbem-23447	84	4	in	in	ADP
fbem-23447	84	5	the	the	DET
fbem-23447	84	6	short	short	ADJ
fbem-23447	84	7	-	-	PUNCT
fbem-23447	84	8	term	term	NOUN
fbem-23447	84	9	solvency	solvency	NOUN
fbem-23447	84	10	index	index	NOUN
fbem-23447	84	11	represents	represent	VERB
fbem-23447	84	12	the	the	DET
fbem-23447	84	13	guaranteed	guarantee	VERB
fbem-23447	84	14	repayment	repayment	NOUN
fbem-23447	84	15	rate	rate	NOUN
fbem-23447	84	16	of	of	ADP
fbem-23447	84	17	current	current	ADJ
fbem-23447	84	18	assets	asset	NOUN
fbem-23447	84	19	to	to	ADP
fbem-23447	84	20	current	current	ADJ
fbem-23447	84	21	liabilities	liability	NOUN
fbem-23447	84	22	.	.	PUNCT
fbem-23447	85	1	for	for	ADP
fbem-23447	85	2	the	the	DET
fbem-23447	85	3	debtor	debtor	NOUN
fbem-23447	85	4	,	,	PUNCT
fbem-23447	85	5	the	the	PRON
fbem-23447	85	6	more	more	ADV
fbem-23447	85	7	guaranteed	guarantee	VERB
fbem-23447	85	8	the	the	DET
fbem-23447	85	9	payment	payment	NOUN
fbem-23447	85	10	of	of	ADP
fbem-23447	85	11	the	the	DET
fbem-23447	85	12	enterprise	enterprise	NOUN
fbem-23447	85	13	.	.	PUNCT
fbem-23447	86	1	the	the	PRON
fbem-23447	86	2	higher	high	ADJ
fbem-23447	86	3	the	the	DET
fbem-23447	86	4	ratio	ratio	NOUN
fbem-23447	86	5	of	of	ADP
fbem-23447	86	6	cash	cash	NOUN
fbem-23447	86	7	to	to	ADP
fbem-23447	86	8	debt	debt	NOUN
fbem-23447	86	9	is	be	AUX
fbem-23447	86	10	,	,	PUNCT
fbem-23447	86	11	the	the	DET
fbem-23447	86	12	more	more	ADV
fbem-23447	86	13	net	net	ADJ
fbem-23447	86	14	cash	cash	NOUN
fbem-23447	86	15	flow	flow	NOUN
fbem-23447	86	16	the	the	DET
fbem-23447	86	17	company	company	NOUN
fbem-23447	86	18	generates	generate	VERB
fbem-23447	86	19	in	in	ADP
fbem-23447	86	20	daily	daily	ADJ
fbem-23447	86	21	production	production	NOUN
fbem-23447	86	22	,	,	PUNCT
fbem-23447	86	23	and	and	CCONJ
fbem-23447	86	24	the	the	PRON
fbem-23447	86	25	stronger	strong	ADJ
fbem-23447	86	26	the	the	DET
fbem-23447	86	27	solvency	solvency	NOUN
fbem-23447	86	28	of	of	ADP
fbem-23447	86	29	the	the	DET
fbem-23447	86	30	enterprise	enterprise	NOUN
fbem-23447	86	31	is	be	AUX
fbem-23447	86	32	.	.	PUNCT
fbem-23447	87	1	however	however	ADV
fbem-23447	87	2	,	,	PUNCT
fbem-23447	87	3	excessive	excessive	ADJ
fbem-23447	87	4	increase	increase	NOUN
fbem-23447	87	5	of	of	ADP
fbem-23447	87	6	this	this	DET
fbem-23447	87	7	index	index	NOUN
fbem-23447	87	8	will	will	AUX
fbem-23447	87	9	lead	lead	VERB
fbem-23447	87	10	to	to	ADP
fbem-23447	87	11	the	the	DET
fbem-23447	87	12	accumulation	accumulation	NOUN
fbem-23447	87	13	of	of	ADP
fbem-23447	87	14	the	the	DET
fbem-23447	87	15	company	company	NOUN
fbem-23447	87	16	's	's	PART
fbem-23447	87	17	net	net	ADJ
fbem-23447	87	18	cash	cash	NOUN
fbem-23447	87	19	flow	flow	NOUN
fbem-23447	87	20	,	,	PUNCT
fbem-23447	87	21	which	which	PRON
fbem-23447	87	22	will	will	AUX
fbem-23447	87	23	also	also	ADV
fbem-23447	87	24	cause	cause	VERB
fbem-23447	87	25	the	the	DET
fbem-23447	87	26	same	same	ADJ
fbem-23447	87	27	adverse	adverse	ADJ
fbem-23447	87	28	results	result	NOUN
fbem-23447	87	29	as	as	ADP
fbem-23447	87	30	the	the	DET
fbem-23447	87	31	shortage	shortage	NOUN
fbem-23447	87	32	of	of	ADP
fbem-23447	87	33	cash	cash	NOUN
fbem-23447	87	34	flow	flow	NOUN
fbem-23447	87	35	through	through	ADP
fbem-23447	87	36	different	different	ADJ
fbem-23447	87	37	forms	form	NOUN
fbem-23447	87	38	.	.	PUNCT
fbem-23447	88	1	yuan	yuan	PROPN
fbem-23447	88	2	jie	jie	PROPN
fbem-23447	88	3	(	(	PUNCT
fbem-23447	88	4	2019	2019	NUM
fbem-23447	88	5	)	)	PUNCT
fbem-23447	89	1	[	[	X
fbem-23447	89	2	13	13	NUM
fbem-23447	89	3	]	]	X
fbem-23447	89	4	creditors	creditor	NOUN
fbem-23447	89	5	can	can	AUX
fbem-23447	89	6	analyze	analyze	VERB
fbem-23447	89	7	the	the	DET
fbem-23447	89	8	company	company	NOUN
fbem-23447	89	9	's	's	PART
fbem-23447	89	10	solvency	solvency	NOUN
fbem-23447	89	11	according	accord	VERB
fbem-23447	89	12	to	to	ADP
fbem-23447	89	13	the	the	DET
fbem-23447	89	14	debt	debt	NOUN
fbem-23447	89	15	repayment	repayment	NOUN
fbem-23447	89	16	index	index	NOUN
fbem-23447	89	17	,	,	PUNCT
fbem-23447	89	18	so	so	SCONJ
fbem-23447	89	19	as	as	SCONJ
fbem-23447	89	20	to	to	PART
fbem-23447	89	21	judge	judge	VERB
fbem-23447	89	22	whether	whether	SCONJ
fbem-23447	89	23	the	the	DET
fbem-23447	89	24	company	company	NOUN
fbem-23447	89	25	has	have	VERB
fbem-23447	89	26	the	the	DET
fbem-23447	89	27	opportunity	opportunity	NOUN
fbem-23447	89	28	to	to	PART
fbem-23447	89	29	reinvest	reinvest	VERB
fbem-23447	89	30	,	,	PUNCT
fbem-23447	89	31	so	so	SCONJ
fbem-23447	89	32	as	as	SCONJ
fbem-23447	89	33	to	to	PART
fbem-23447	89	34	judge	judge	VERB
fbem-23447	89	35	whether	whether	SCONJ
fbem-23447	89	36	the	the	DET
fbem-23447	89	37	company	company	NOUN
fbem-23447	89	38	is	be	AUX
fbem-23447	89	39	able	able	ADJ
fbem-23447	89	40	to	to	PART
fbem-23447	89	41	45	45	NUM
fbem-23447	89	42	repay	repay	VERB
fbem-23447	89	43	the	the	DET
fbem-23447	89	44	loan	loan	NOUN
fbem-23447	89	45	.	.	PUNCT
fbem-23447	90	1	in	in	ADP
fbem-23447	90	2	different	different	ADJ
fbem-23447	90	3	industries	industry	NOUN
fbem-23447	90	4	,	,	PUNCT
fbem-23447	90	5	researchers	researcher	NOUN
fbem-23447	90	6	will	will	AUX
fbem-23447	90	7	reflect	reflect	VERB
fbem-23447	90	8	a	a	DET
fbem-23447	90	9	company	company	NOUN
fbem-23447	90	10	's	's	PART
fbem-23447	90	11	financial	financial	ADJ
fbem-23447	90	12	status	status	NOUN
fbem-23447	90	13	based	base	VERB
fbem-23447	90	14	on	on	ADP
fbem-23447	90	15	these	these	DET
fbem-23447	90	16	basic	basic	ADJ
fbem-23447	90	17	evaluation	evaluation	NOUN
fbem-23447	90	18	indicators	indicator	NOUN
fbem-23447	90	19	.	.	PUNCT
fbem-23447	91	1	the	the	DET
fbem-23447	91	2	strength	strength	NOUN
fbem-23447	91	3	of	of	ADP
fbem-23447	91	4	solvency	solvency	NOUN
fbem-23447	91	5	can	can	AUX
fbem-23447	91	6	also	also	ADV
fbem-23447	91	7	reflect	reflect	VERB
fbem-23447	91	8	the	the	DET
fbem-23447	91	9	degree	degree	NOUN
fbem-23447	91	10	of	of	ADP
fbem-23447	91	11	risk	risk	NOUN
fbem-23447	91	12	borne	bear	VERB
fbem-23447	91	13	by	by	ADP
fbem-23447	91	14	the	the	DET
fbem-23447	91	15	enterprise	enterprise	NOUN
fbem-23447	91	16	,	,	PUNCT
fbem-23447	91	17	among	among	ADP
fbem-23447	91	18	other	other	ADJ
fbem-23447	91	19	factors	factor	NOUN
fbem-23447	91	20	,	,	PUNCT
fbem-23447	91	21	which	which	PRON
fbem-23447	91	22	is	be	AUX
fbem-23447	91	23	also	also	ADV
fbem-23447	91	24	the	the	DET
fbem-23447	91	25	target	target	NOUN
fbem-23447	91	26	of	of	ADP
fbem-23447	91	27	corporate	corporate	ADJ
fbem-23447	91	28	solvency	solvency	NOUN
fbem-23447	91	29	analysis	analysis	NOUN
fbem-23447	91	30	.	.	PUNCT
fbem-23447	92	1	he	he	PRON
fbem-23447	92	2	xuefong	xuefong	PROPN
fbem-23447	92	3	(	(	PUNCT
fbem-23447	92	4	2019	2019	NUM
fbem-23447	92	5	)	)	PUNCT
fbem-23447	93	1	[	[	X
fbem-23447	93	2	14	14	NUM
fbem-23447	93	3	]	]	PUNCT
fbem-23447	93	4	believed	believe	VERB
fbem-23447	93	5	that	that	SCONJ
fbem-23447	93	6	solvency	solvency	NOUN
fbem-23447	93	7	analysis	analysis	NOUN
fbem-23447	93	8	can	can	AUX
fbem-23447	93	9	be	be	AUX
fbem-23447	93	10	classified	classify	VERB
fbem-23447	93	11	according	accord	VERB
fbem-23447	93	12	to	to	ADP
fbem-23447	93	13	different	different	ADJ
fbem-23447	93	14	systems	system	NOUN
fbem-23447	93	15	.	.	PUNCT
fbem-23447	94	1	short	short	ADJ
fbem-23447	94	2	-	-	PUNCT
fbem-23447	94	3	term	term	NOUN
fbem-23447	94	4	solvency	solvency	NOUN
fbem-23447	94	5	analysis	analysis	NOUN
fbem-23447	94	6	and	and	CCONJ
fbem-23447	94	7	evaluation	evaluation	NOUN
fbem-23447	94	8	coefficient	coefficient	NOUN
fbem-23447	94	9	index	index	NOUN
fbem-23447	94	10	system	system	NOUN
fbem-23447	94	11	includes	include	VERB
fbem-23447	94	12	:	:	PUNCT
fbem-23447	94	13	operating	operate	VERB
fbem-23447	94	14	cash	cash	NOUN
fbem-23447	94	15	flow	flow	NOUN
fbem-23447	94	16	level	level	NOUN
fbem-23447	94	17	solvency	solvency	NOUN
fbem-23447	94	18	index	index	NOUN
fbem-23447	94	19	,	,	PUNCT
fbem-23447	94	20	current	current	ADJ
fbem-23447	94	21	debt	debt	NOUN
fbem-23447	94	22	structure	structure	NOUN
fbem-23447	94	23	and	and	CCONJ
fbem-23447	94	24	scale	scale	NOUN
fbem-23447	94	25	solvency	solvency	NOUN
fbem-23447	94	26	index	index	NOUN
fbem-23447	94	27	,	,	PUNCT
fbem-23447	94	28	current	current	ADJ
fbem-23447	94	29	debt	debt	NOUN
fbem-23447	94	30	and	and	CCONJ
fbem-23447	94	31	current	current	ADJ
fbem-23447	94	32	asset	asset	NOUN
fbem-23447	94	33	structure	structure	NOUN
fbem-23447	94	34	matching	matching	NOUN
fbem-23447	94	35	evaluation	evaluation	NOUN
fbem-23447	94	36	index	index	NOUN
fbem-23447	94	37	,	,	PUNCT
fbem-23447	94	38	short	short	ADJ
fbem-23447	94	39	-	-	PUNCT
fbem-23447	94	40	term	term	NOUN
fbem-23447	94	41	quality	quality	NOUN
fbem-23447	94	42	solvency	solvency	NOUN
fbem-23447	94	43	evaluation	evaluation	NOUN
fbem-23447	94	44	index	index	NOUN
fbem-23447	94	45	.	.	PUNCT
fbem-23447	95	1	the	the	DET
fbem-23447	95	2	evaluation	evaluation	NOUN
fbem-23447	95	3	index	index	NOUN
fbem-23447	95	4	system	system	NOUN
fbem-23447	95	5	of	of	ADP
fbem-23447	95	6	long	long	ADJ
fbem-23447	95	7	-	-	PUNCT
fbem-23447	95	8	term	term	NOUN
fbem-23447	95	9	solvency	solvency	NOUN
fbem-23447	95	10	includes	include	VERB
fbem-23447	95	11	:	:	PUNCT
fbem-23447	95	12	long	long	ADJ
fbem-23447	95	13	-	-	PUNCT
fbem-23447	95	14	term	term	NOUN
fbem-23447	95	15	profitability	profitability	NOUN
fbem-23447	95	16	solvency	solvency	NOUN
fbem-23447	95	17	index	index	NOUN
fbem-23447	95	18	,	,	PUNCT
fbem-23447	95	19	capital	capital	NOUN
fbem-23447	95	20	structure	structure	NOUN
fbem-23447	95	21	solvency	solvency	NOUN
fbem-23447	95	22	index	index	NOUN
fbem-23447	95	23	,	,	PUNCT
fbem-23447	95	24	external	external	ADJ
fbem-23447	95	25	long	long	ADJ
fbem-23447	95	26	-	-	PUNCT
fbem-23447	95	27	term	term	NOUN
fbem-23447	95	28	financing	financing	NOUN
fbem-23447	95	29	solvency	solvency	NOUN
fbem-23447	95	30	index	index	NOUN
fbem-23447	95	31	.	.	PUNCT
fbem-23447	96	1	2.2.4	2.2.4	NUM
fbem-23447	96	2	.	.	PUNCT
fbem-23447	96	3	factors	factor	NOUN
fbem-23447	96	4	affecting	affect	VERB
fbem-23447	96	5	solvency	solvency	NOUN
fbem-23447	96	6	wang	wang	PROPN
fbem-23447	96	7	(	(	PUNCT
fbem-23447	96	8	2018	2018	NUM
fbem-23447	96	9	)	)	PUNCT
fbem-23447	97	1	[	[	X
fbem-23447	97	2	15	15	NUM
fbem-23447	97	3	]	]	PUNCT
fbem-23447	97	4	believed	believe	VERB
fbem-23447	97	5	that	that	SCONJ
fbem-23447	97	6	the	the	DET
fbem-23447	97	7	availability	availability	NOUN
fbem-23447	97	8	of	of	ADP
fbem-23447	97	9	cash	cash	NOUN
fbem-23447	97	10	also	also	ADV
fbem-23447	97	11	had	have	VERB
fbem-23447	97	12	a	a	DET
fbem-23447	97	13	certain	certain	ADJ
fbem-23447	97	14	impact	impact	NOUN
fbem-23447	97	15	on	on	ADP
fbem-23447	97	16	the	the	DET
fbem-23447	97	17	ability	ability	NOUN
fbem-23447	97	18	to	to	PART
fbem-23447	97	19	pay	pay	VERB
fbem-23447	97	20	.	.	PUNCT
fbem-23447	98	1	cash	cash	NOUN
fbem-23447	98	2	is	be	AUX
fbem-23447	98	3	the	the	DET
fbem-23447	98	4	fundamental	fundamental	ADJ
fbem-23447	98	5	guarantee	guarantee	NOUN
fbem-23447	98	6	for	for	SCONJ
fbem-23447	98	7	enterprises	enterprise	NOUN
fbem-23447	98	8	to	to	PART
fbem-23447	98	9	repay	repay	VERB
fbem-23447	98	10	debts	debt	NOUN
fbem-23447	98	11	.	.	PUNCT
fbem-23447	99	1	net	net	ADJ
fbem-23447	99	2	cash	cash	NOUN
fbem-23447	99	3	inflow	inflow	NOUN
fbem-23447	99	4	per	per	ADP
fbem-23447	99	5	sales	sale	NOUN
fbem-23447	99	6	unit	unit	NOUN
fbem-23447	99	7	=	=	SYM
fbem-23447	99	8	net	net	ADJ
fbem-23447	99	9	cash	cash	NOUN
fbem-23447	99	10	inflow	inflow	NOUN
fbem-23447	99	11	/	/	SYM
fbem-23447	99	12	income	income	NOUN
fbem-23447	99	13	from	from	ADP
fbem-23447	99	14	main	main	ADJ
fbem-23447	99	15	operations	operation	NOUN
fbem-23447	99	16	.	.	PUNCT
fbem-23447	100	1	it	it	PRON
fbem-23447	100	2	reflects	reflect	VERB
fbem-23447	100	3	the	the	DET
fbem-23447	100	4	ability	ability	NOUN
fbem-23447	100	5	of	of	ADP
fbem-23447	100	6	a	a	DET
fbem-23447	100	7	business	business	NOUN
fbem-23447	100	8	to	to	PART
fbem-23447	100	9	obtain	obtain	VERB
fbem-23447	100	10	cash	cash	NOUN
fbem-23447	100	11	through	through	ADP
fbem-23447	100	12	sales	sale	NOUN
fbem-23447	100	13	.	.	PUNCT
fbem-23447	101	1	the	the	PRON
fbem-23447	101	2	larger	large	ADJ
fbem-23447	101	3	the	the	DET
fbem-23447	101	4	index	index	NOUN
fbem-23447	101	5	is	be	AUX
fbem-23447	101	6	,	,	PUNCT
fbem-23447	101	7	the	the	PRON
fbem-23447	101	8	better	well	ADJ
fbem-23447	101	9	the	the	DET
fbem-23447	101	10	quality	quality	NOUN
fbem-23447	101	11	of	of	ADP
fbem-23447	101	12	corporate	corporate	ADJ
fbem-23447	101	13	cash	cash	NOUN
fbem-23447	101	14	income	income	NOUN
fbem-23447	101	15	is	be	AUX
fbem-23447	101	16	.	.	PUNCT
fbem-23447	102	1	in	in	ADP
fbem-23447	102	2	addition	addition	NOUN
fbem-23447	102	3	,	,	PUNCT
fbem-23447	102	4	there	there	PRON
fbem-23447	102	5	are	be	VERB
fbem-23447	102	6	other	other	ADJ
fbem-23447	102	7	factors	factor	NOUN
fbem-23447	102	8	that	that	PRON
fbem-23447	102	9	affect	affect	VERB
fbem-23447	102	10	solvency	solvency	NOUN
fbem-23447	102	11	,	,	PUNCT
fbem-23447	102	12	such	such	ADJ
fbem-23447	102	13	as	as	ADP
fbem-23447	102	14	contingent	contingent	ADJ
fbem-23447	102	15	liabilities	liability	NOUN
fbem-23447	102	16	;	;	PUNCT
fbem-23447	102	17	the	the	DET
fbem-23447	102	18	effect	effect	NOUN
fbem-23447	102	19	of	of	ADP
fbem-23447	102	20	guarantee	guarantee	NOUN
fbem-23447	102	21	liability	liability	NOUN
fbem-23447	102	22	on	on	ADP
fbem-23447	102	23	the	the	DET
fbem-23447	102	24	solvency	solvency	NOUN
fbem-23447	102	25	of	of	ADP
fbem-23447	102	26	debt	debt	NOUN
fbem-23447	102	27	:	:	PUNCT
fbem-23447	102	28	if	if	SCONJ
fbem-23447	102	29	the	the	DET
fbem-23447	102	30	guaranteed	guarantee	VERB
fbem-23447	102	31	party	party	NOUN
fbem-23447	102	32	fails	fail	VERB
fbem-23447	102	33	to	to	PART
fbem-23447	102	34	perform	perform	VERB
fbem-23447	102	35	the	the	DET
fbem-23447	102	36	contract	contract	NOUN
fbem-23447	102	37	or	or	CCONJ
fbem-23447	102	38	pay	pay	VERB
fbem-23447	102	39	the	the	DET
fbem-23447	102	40	debt	debt	NOUN
fbem-23447	102	41	on	on	ADP
fbem-23447	102	42	time	time	NOUN
fbem-23447	102	43	,	,	PUNCT
fbem-23447	102	44	it	it	PRON
fbem-23447	102	45	shall	shall	AUX
fbem-23447	102	46	be	be	AUX
fbem-23447	102	47	jointly	jointly	ADV
fbem-23447	102	48	and	and	CCONJ
fbem-23447	102	49	severally	severally	ADV
fbem-23447	102	50	liable	liable	ADJ
fbem-23447	102	51	.	.	PUNCT
fbem-23447	103	1	impact	impact	NOUN
fbem-23447	103	2	of	of	ADP
fbem-23447	103	3	leasing	leasing	NOUN
fbem-23447	103	4	activities	activity	NOUN
fbem-23447	103	5	on	on	ADP
fbem-23447	103	6	solvency	solvency	NOUN
fbem-23447	103	7	:	:	PUNCT
fbem-23447	103	8	when	when	SCONJ
fbem-23447	103	9	the	the	DET
fbem-23447	103	10	lease	lease	NOUN
fbem-23447	103	11	amount	amount	NOUN
fbem-23447	103	12	is	be	AUX
fbem-23447	103	13	relatively	relatively	ADV
fbem-23447	103	14	large	large	ADJ
fbem-23447	103	15	and	and	CCONJ
fbem-23447	103	16	the	the	DET
fbem-23447	103	17	time	time	NOUN
fbem-23447	103	18	is	be	AUX
fbem-23447	103	19	relatively	relatively	ADV
fbem-23447	103	20	long	long	ADJ
fbem-23447	103	21	,	,	PUNCT
fbem-23447	103	22	leasing	leasing	NOUN
fbem-23447	103	23	activities	activity	NOUN
fbem-23447	103	24	will	will	AUX
fbem-23447	103	25	actually	actually	ADV
fbem-23447	103	26	form	form	VERB
fbem-23447	103	27	long	long	ADJ
fbem-23447	103	28	-	-	PUNCT
fbem-23447	103	29	term	term	NOUN
fbem-23447	103	30	financing	financing	NOUN
fbem-23447	103	31	and	and	CCONJ
fbem-23447	103	32	affect	affect	VERB
fbem-23447	103	33	solvency	solvency	NOUN
fbem-23447	103	34	.	.	PUNCT
fbem-23447	104	1	zhou	zhou	PROPN
fbem-23447	104	2	(	(	PUNCT
fbem-23447	104	3	2018)[16	2018)[16	NOUN
fbem-23447	104	4	]	]	X
fbem-23447	104	5	the	the	DET
fbem-23447	104	6	results	result	NOUN
fbem-23447	104	7	described	describe	VERB
fbem-23447	104	8	in	in	ADP
fbem-23447	104	9	this	this	DET
fbem-23447	104	10	paper	paper	NOUN
fbem-23447	104	11	show	show	NOUN
fbem-23447	104	12	that	that	SCONJ
fbem-23447	104	13	the	the	DET
fbem-23447	104	14	issuance	issuance	NOUN
fbem-23447	104	15	of	of	ADP
fbem-23447	104	16	convertible	convertible	ADJ
fbem-23447	104	17	bonds	bond	NOUN
fbem-23447	104	18	has	have	AUX
fbem-23447	104	19	a	a	DET
fbem-23447	104	20	positive	positive	ADJ
fbem-23447	104	21	impact	impact	NOUN
fbem-23447	104	22	on	on	ADP
fbem-23447	104	23	the	the	DET
fbem-23447	104	24	solvency	solvency	NOUN
fbem-23447	104	25	of	of	ADP
fbem-23447	104	26	the	the	DET
fbem-23447	104	27	company	company	NOUN
fbem-23447	104	28	:	:	PUNCT
fbem-23447	104	29	without	without	ADP
fbem-23447	104	30	considering	consider	VERB
fbem-23447	104	31	the	the	DET
fbem-23447	104	32	control	control	NOUN
fbem-23447	104	33	factors	factor	NOUN
fbem-23447	104	34	,	,	PUNCT
fbem-23447	104	35	the	the	DET
fbem-23447	104	36	earnings	earning	NOUN
fbem-23447	104	37	performance	performance	NOUN
fbem-23447	104	38	of	of	ADP
fbem-23447	104	39	the	the	DET
fbem-23447	104	40	issuer	issuer	NOUN
fbem-23447	104	41	of	of	ADP
fbem-23447	104	42	convertible	convertible	ADJ
fbem-23447	104	43	bonds	bond	NOUN
fbem-23447	104	44	is	be	AUX
fbem-23447	104	45	poor	poor	ADJ
fbem-23447	104	46	,	,	PUNCT
fbem-23447	104	47	while	while	SCONJ
fbem-23447	104	48	the	the	DET
fbem-23447	104	49	net	net	ADJ
fbem-23447	104	50	asset	asset	NOUN
fbem-23447	104	51	per	per	ADP
fbem-23447	104	52	share	share	NOUN
fbem-23447	104	53	of	of	ADP
fbem-23447	104	54	the	the	DET
fbem-23447	104	55	issuer	issuer	NOUN
fbem-23447	104	56	increases	increase	VERB
fbem-23447	104	57	significantly	significantly	ADV
fbem-23447	104	58	after	after	ADP
fbem-23447	104	59	the	the	DET
fbem-23447	104	60	issuance	issuance	NOUN
fbem-23447	104	61	of	of	ADP
fbem-23447	104	62	convertible	convertible	ADJ
fbem-23447	104	63	bonds	bond	NOUN
fbem-23447	104	64	;	;	PUNCT
fbem-23447	104	65	with	with	ADP
fbem-23447	104	66	the	the	DET
fbem-23447	104	67	increase	increase	NOUN
fbem-23447	104	68	of	of	ADP
fbem-23447	104	69	the	the	DET
fbem-23447	104	70	debt	debt	NOUN
fbem-23447	104	71	ratio	ratio	NOUN
fbem-23447	104	72	index	index	NOUN
fbem-23447	104	73	,	,	PUNCT
fbem-23447	104	74	the	the	DET
fbem-23447	104	75	long	long	ADJ
fbem-23447	104	76	-	-	PUNCT
fbem-23447	104	77	term	term	NOUN
fbem-23447	104	78	debt	debt	NOUN
fbem-23447	104	79	ability	ability	NOUN
fbem-23447	104	80	of	of	ADP
fbem-23447	104	81	the	the	DET
fbem-23447	104	82	enterprise	enterprise	NOUN
fbem-23447	104	83	also	also	ADV
fbem-23447	104	84	decreases	decrease	VERB
fbem-23447	104	85	,	,	PUNCT
fbem-23447	104	86	and	and	CCONJ
fbem-23447	104	87	the	the	DET
fbem-23447	104	88	index	index	NOUN
fbem-23447	104	89	of	of	ADP
fbem-23447	104	90	short	short	ADJ
fbem-23447	104	91	-	-	PUNCT
fbem-23447	104	92	term	term	NOUN
fbem-23447	104	93	debt	debt	NOUN
fbem-23447	104	94	paying	pay	VERB
fbem-23447	104	95	ability	ability	NOUN
fbem-23447	104	96	shows	show	VERB
fbem-23447	104	97	an	an	DET
fbem-23447	104	98	upward	upward	ADJ
fbem-23447	104	99	trend	trend	NOUN
fbem-23447	104	100	.	.	PUNCT
fbem-23447	105	1	huang	huang	PROPN
fbem-23447	105	2	(	(	PUNCT
fbem-23447	105	3	2018	2018	NUM
fbem-23447	105	4	)	)	PUNCT
fbem-23447	106	1	[	[	X
fbem-23447	106	2	17	17	NUM
fbem-23447	106	3	]	]	PUNCT
fbem-23447	106	4	believed	believe	VERB
fbem-23447	106	5	that	that	SCONJ
fbem-23447	106	6	the	the	PRON
fbem-23447	106	7	better	well	ADJ
fbem-23447	106	8	the	the	DET
fbem-23447	106	9	company	company	NOUN
fbem-23447	106	10	's	's	PART
fbem-23447	106	11	debt	debt	NOUN
fbem-23447	106	12	financing	financing	NOUN
fbem-23447	106	13	situation	situation	NOUN
fbem-23447	106	14	is	be	AUX
fbem-23447	106	15	,	,	PUNCT
fbem-23447	106	16	the	the	PRON
fbem-23447	106	17	higher	high	ADJ
fbem-23447	106	18	the	the	DET
fbem-23447	106	19	debt	debt	NOUN
fbem-23447	106	20	paying	pay	VERB
fbem-23447	106	21	ability	ability	NOUN
fbem-23447	106	22	is	be	AUX
fbem-23447	106	23	.	.	PUNCT
fbem-23447	107	1	there	there	PRON
fbem-23447	107	2	is	be	VERB
fbem-23447	107	3	a	a	DET
fbem-23447	107	4	significant	significant	ADJ
fbem-23447	107	5	positive	positive	ADJ
fbem-23447	107	6	correlation	correlation	NOUN
fbem-23447	107	7	between	between	ADP
fbem-23447	107	8	them	they	PRON
fbem-23447	107	9	.	.	PUNCT
fbem-23447	108	1	the	the	PRON
fbem-23447	108	2	higher	high	ADJ
fbem-23447	108	3	the	the	DET
fbem-23447	108	4	accounting	accounting	NOUN
fbem-23447	108	5	stability	stability	NOUN
fbem-23447	108	6	.	.	PUNCT
fbem-23447	109	1	the	the	DET
fbem-23447	109	2	efficiency	efficiency	NOUN
fbem-23447	109	3	of	of	ADP
fbem-23447	109	4	corporate	corporate	ADJ
fbem-23447	109	5	debt	debt	NOUN
fbem-23447	109	6	financing	financing	NOUN
fbem-23447	109	7	will	will	AUX
fbem-23447	109	8	also	also	ADV
fbem-23447	109	9	be	be	AUX
fbem-23447	109	10	higher	high	ADJ
fbem-23447	109	11	.	.	PUNCT
fbem-23447	110	1	the	the	PRON
fbem-23447	110	2	stronger	strong	ADJ
fbem-23447	110	3	the	the	DET
fbem-23447	110	4	company	company	NOUN
fbem-23447	110	5	's	's	PART
fbem-23447	110	6	debt	debt	NOUN
fbem-23447	110	7	repayment	repayment	NOUN
fbem-23447	110	8	ability	ability	NOUN
fbem-23447	110	9	is	be	AUX
fbem-23447	110	10	,	,	PUNCT
fbem-23447	110	11	its	its	PRON
fbem-23447	110	12	operating	operating	NOUN
fbem-23447	110	13	ability	ability	NOUN
fbem-23447	110	14	and	and	CCONJ
fbem-23447	110	15	financial	financial	ADJ
fbem-23447	110	16	status	status	NOUN
fbem-23447	110	17	are	be	AUX
fbem-23447	110	18	positively	positively	ADV
fbem-23447	110	19	correlated	correlate	VERB
fbem-23447	110	20	with	with	ADP
fbem-23447	110	21	its	its	PRON
fbem-23447	110	22	debt	debt	NOUN
fbem-23447	110	23	repayment	repayment	NOUN
fbem-23447	110	24	ability	ability	NOUN
fbem-23447	110	25	.	.	PUNCT
fbem-23447	111	1	with	with	ADP
fbem-23447	111	2	the	the	DET
fbem-23447	111	3	improvement	improvement	NOUN
fbem-23447	111	4	of	of	ADP
fbem-23447	111	5	accounting	accounting	NOUN
fbem-23447	111	6	information	information	NOUN
fbem-23447	111	7	transparency	transparency	NOUN
fbem-23447	111	8	,	,	PUNCT
fbem-23447	111	9	investors	investor	NOUN
fbem-23447	111	10	will	will	AUX
fbem-23447	111	11	be	be	AUX
fbem-23447	111	12	more	more	ADV
fbem-23447	111	13	willing	willing	ADJ
fbem-23447	111	14	to	to	PART
fbem-23447	111	15	invest	invest	VERB
fbem-23447	111	16	in	in	ADP
fbem-23447	111	17	companies	company	NOUN
fbem-23447	111	18	with	with	ADP
fbem-23447	111	19	more	more	ADV
fbem-23447	111	20	stable	stable	ADJ
fbem-23447	111	21	accounting	accounting	NOUN
fbem-23447	111	22	.	.	PUNCT
fbem-23447	112	1	the	the	PRON
fbem-23447	112	2	higher	high	ADJ
fbem-23447	112	3	the	the	DET
fbem-23447	112	4	accuracy	accuracy	NOUN
fbem-23447	112	5	of	of	ADP
fbem-23447	112	6	accounting	accounting	NOUN
fbem-23447	112	7	information	information	NOUN
fbem-23447	112	8	disclosed	disclose	VERB
fbem-23447	112	9	to	to	ADP
fbem-23447	112	10	the	the	DET
fbem-23447	112	11	reporting	reporting	NOUN
fbem-23447	112	12	object	object	NOUN
fbem-23447	112	13	users	user	NOUN
fbem-23447	112	14	,	,	PUNCT
fbem-23447	112	15	the	the	PRON
fbem-23447	112	16	higher	high	ADJ
fbem-23447	112	17	the	the	DET
fbem-23447	112	18	debt	debt	NOUN
fbem-23447	112	19	financial	financial	ADJ
fbem-23447	112	20	efficiency	efficiency	NOUN
fbem-23447	112	21	.	.	PUNCT
fbem-23447	113	1	he	he	PRON
fbem-23447	113	2	guozhong	guozhong	PROPN
fbem-23447	113	3	(	(	PUNCT
fbem-23447	113	4	2019	2019	NUM
fbem-23447	113	5	)	)	PUNCT
fbem-23447	114	1	[	[	X
fbem-23447	114	2	18	18	NUM
fbem-23447	114	3	]	]	PUNCT
fbem-23447	114	4	considered	consider	VERB
fbem-23447	114	5	that	that	SCONJ
fbem-23447	114	6	solvency	solvency	NOUN
fbem-23447	114	7	is	be	AUX
fbem-23447	114	8	based	base	VERB
fbem-23447	114	9	on	on	ADP
fbem-23447	114	10	shareholders	shareholder	NOUN
fbem-23447	114	11	'	'	PART
fbem-23447	114	12	returns	return	NOUN
fbem-23447	114	13	to	to	ADP
fbem-23447	114	14	assets	asset	NOUN
fbem-23447	114	15	and	and	CCONJ
fbem-23447	114	16	rights	right	NOUN
fbem-23447	114	17	.	.	PUNCT
fbem-23447	115	1	the	the	DET
fbem-23447	115	2	ability	ability	NOUN
fbem-23447	115	3	to	to	PART
fbem-23447	115	4	repay	repay	VERB
fbem-23447	115	5	develops	develop	VERB
fbem-23447	115	6	dynamically	dynamically	ADV
fbem-23447	115	7	with	with	ADP
fbem-23447	115	8	relevant	relevant	ADJ
fbem-23447	115	9	factors	factor	NOUN
fbem-23447	115	10	.	.	PUNCT
fbem-23447	116	1	first	first	ADV
fbem-23447	116	2	,	,	PUNCT
fbem-23447	116	3	with	with	ADP
fbem-23447	116	4	the	the	DET
fbem-23447	116	5	increase	increase	NOUN
fbem-23447	116	6	of	of	ADP
fbem-23447	116	7	profitability	profitability	NOUN
fbem-23447	116	8	,	,	PUNCT
fbem-23447	116	9	the	the	DET
fbem-23447	116	10	solvency	solvency	NOUN
fbem-23447	116	11	becomes	become	VERB
fbem-23447	116	12	worse	bad	ADJ
fbem-23447	116	13	,	,	PUNCT
fbem-23447	116	14	and	and	CCONJ
fbem-23447	116	15	the	the	DET
fbem-23447	116	16	solvency	solvency	NOUN
fbem-23447	116	17	is	be	AUX
fbem-23447	116	18	negatively	negatively	ADV
fbem-23447	116	19	correlated	correlate	VERB
fbem-23447	116	20	with	with	ADP
fbem-23447	116	21	the	the	DET
fbem-23447	116	22	debt	debt	NOUN
fbem-23447	116	23	level	level	NOUN
fbem-23447	116	24	;	;	PUNCT
fbem-23447	116	25	second	second	X
fbem-23447	116	26	,	,	PUNCT
fbem-23447	116	27	the	the	DET
fbem-23447	116	28	profitability	profitability	NOUN
fbem-23447	116	29	of	of	ADP
fbem-23447	116	30	enterprises	enterprise	NOUN
fbem-23447	116	31	decreases	decrease	VERB
fbem-23447	116	32	,	,	PUNCT
fbem-23447	116	33	and	and	CCONJ
fbem-23447	116	34	the	the	DET
fbem-23447	116	35	overall	overall	ADJ
fbem-23447	116	36	solvency	solvency	NOUN
fbem-23447	116	37	gradually	gradually	ADV
fbem-23447	116	38	decreases	decrease	VERB
fbem-23447	116	39	.	.	PUNCT
fbem-23447	117	1	in	in	ADP
fbem-23447	117	2	other	other	ADJ
fbem-23447	117	3	words	word	NOUN
fbem-23447	117	4	,	,	PUNCT
fbem-23447	117	5	the	the	DET
fbem-23447	117	6	level	level	NOUN
fbem-23447	117	7	of	of	ADP
fbem-23447	117	8	repayment	repayment	NOUN
fbem-23447	117	9	ability	ability	NOUN
fbem-23447	117	10	analysis	analysis	NOUN
fbem-23447	117	11	is	be	AUX
fbem-23447	117	12	in	in	ADP
fbem-23447	117	13	a	a	DET
fbem-23447	117	14	dynamic	dynamic	ADJ
fbem-23447	117	15	range	range	NOUN
fbem-23447	117	16	,	,	PUNCT
fbem-23447	117	17	and	and	CCONJ
fbem-23447	117	18	the	the	DET
fbem-23447	117	19	capital	capital	NOUN
fbem-23447	117	20	structure	structure	NOUN
fbem-23447	117	21	is	be	AUX
fbem-23447	117	22	also	also	ADV
fbem-23447	117	23	in	in	ADP
fbem-23447	117	24	a	a	DET
fbem-23447	117	25	dynamic	dynamic	ADJ
fbem-23447	117	26	range	range	NOUN
fbem-23447	117	27	.	.	PUNCT
fbem-23447	118	1	when	when	SCONJ
fbem-23447	118	2	the	the	DET
fbem-23447	118	3	capital	capital	NOUN
fbem-23447	118	4	structure	structure	NOUN
fbem-23447	118	5	reaches	reach	VERB
fbem-23447	118	6	an	an	DET
fbem-23447	118	7	optimal	optimal	ADJ
fbem-23447	118	8	structure	structure	NOUN
fbem-23447	118	9	,	,	PUNCT
fbem-23447	118	10	the	the	DET
fbem-23447	118	11	repayment	repayment	NOUN
fbem-23447	118	12	ability	ability	NOUN
fbem-23447	118	13	can	can	AUX
fbem-23447	118	14	reach	reach	VERB
fbem-23447	118	15	the	the	DET
fbem-23447	118	16	highest	high	ADJ
fbem-23447	118	17	value	value	NOUN
fbem-23447	118	18	.	.	PUNCT
fbem-23447	119	1	liu	liu	PROPN
fbem-23447	119	2	qiujin	qiujin	PROPN
fbem-23447	119	3	,	,	PUNCT
fbem-23447	119	4	yang	yang	PROPN
fbem-23447	119	5	siyin	siyin	PROPN
fbem-23447	119	6	and	and	CCONJ
fbem-23447	119	7	zhang	zhang	PROPN
fbem-23447	119	8	ruicchen	ruicchen	PROPN
fbem-23447	119	9	(	(	PUNCT
fbem-23447	119	10	2020	2020	NUM
fbem-23447	119	11	)	)	PUNCT
fbem-23447	120	1	[	[	X
fbem-23447	120	2	19	19	NUM
fbem-23447	120	3	]	]	PUNCT
fbem-23447	120	4	take	take	VERB
fbem-23447	120	5	high	high	ADJ
fbem-23447	120	6	-	-	PUNCT
fbem-23447	120	7	tech	tech	NOUN
fbem-23447	120	8	enterprises	enterprise	NOUN
fbem-23447	120	9	as	as	ADP
fbem-23447	120	10	an	an	DET
fbem-23447	120	11	example	example	NOUN
fbem-23447	120	12	,	,	PUNCT
fbem-23447	120	13	from	from	ADP
fbem-23447	120	14	the	the	DET
fbem-23447	120	15	study	study	NOUN
fbem-23447	120	16	of	of	ADP
fbem-23447	120	17	the	the	DET
fbem-23447	120	18	impact	impact	NOUN
fbem-23447	120	19	of	of	ADP
fbem-23447	120	20	internal	internal	ADJ
fbem-23447	120	21	control	control	NOUN
fbem-23447	120	22	on	on	ADP
fbem-23447	120	23	the	the	DET
fbem-23447	120	24	solvency	solvency	NOUN
fbem-23447	120	25	of	of	ADP
fbem-23447	120	26	high	high	ADJ
fbem-23447	120	27	-	-	PUNCT
fbem-23447	120	28	tech	tech	NOUN
fbem-23447	120	29	companies	company	NOUN
fbem-23447	120	30	,	,	PUNCT
fbem-23447	120	31	it	it	PRON
fbem-23447	120	32	is	be	AUX
fbem-23447	120	33	shown	show	VERB
fbem-23447	120	34	that	that	SCONJ
fbem-23447	120	35	although	although	SCONJ
fbem-23447	120	36	there	there	PRON
fbem-23447	120	37	is	be	VERB
fbem-23447	120	38	no	no	DET
fbem-23447	120	39	significant	significant	ADJ
fbem-23447	120	40	relationship	relationship	NOUN
fbem-23447	120	41	between	between	ADP
fbem-23447	120	42	the	the	DET
fbem-23447	120	43	solvency	solvency	NOUN
fbem-23447	120	44	of	of	ADP
fbem-23447	120	45	high	high	ADJ
fbem-23447	120	46	-	-	PUNCT
fbem-23447	120	47	tech	tech	NOUN
fbem-23447	120	48	companies	company	NOUN
fbem-23447	120	49	and	and	CCONJ
fbem-23447	120	50	the	the	DET
fbem-23447	120	51	overall	overall	ADJ
fbem-23447	120	52	level	level	NOUN
fbem-23447	120	53	of	of	ADP
fbem-23447	120	54	internal	internal	ADJ
fbem-23447	120	55	control	control	NOUN
fbem-23447	120	56	on	on	ADP
fbem-23447	120	57	the	the	DET
fbem-23447	120	58	surface	surface	NOUN
fbem-23447	120	59	,	,	PUNCT
fbem-23447	120	60	its	its	PRON
fbem-23447	120	61	solvency	solvency	NOUN
fbem-23447	120	62	and	and	CCONJ
fbem-23447	120	63	the	the	DET
fbem-23447	120	64	transparency	transparency	NOUN
fbem-23447	120	65	of	of	ADP
fbem-23447	120	66	internal	internal	ADJ
fbem-23447	120	67	control	control	NOUN
fbem-23447	120	68	show	show	VERB
fbem-23447	120	69	a	a	DET
fbem-23447	120	70	significant	significant	ADJ
fbem-23447	120	71	negative	negative	ADJ
fbem-23447	120	72	correlation	correlation	NOUN
fbem-23447	120	73	.	.	PUNCT
fbem-23447	121	1	the	the	DET
fbem-23447	121	2	transparency	transparency	NOUN
fbem-23447	121	3	of	of	ADP
fbem-23447	121	4	internal	internal	ADJ
fbem-23447	121	5	control	control	NOUN
fbem-23447	121	6	is	be	AUX
fbem-23447	121	7	related	relate	VERB
fbem-23447	121	8	to	to	ADP
fbem-23447	121	9	the	the	DET
fbem-23447	121	10	overall	overall	ADJ
fbem-23447	121	11	level	level	NOUN
fbem-23447	121	12	of	of	ADP
fbem-23447	121	13	internal	internal	ADJ
fbem-23447	121	14	control	control	NOUN
fbem-23447	121	15	to	to	ADP
fbem-23447	121	16	a	a	DET
fbem-23447	121	17	large	large	ADJ
fbem-23447	121	18	extent	extent	NOUN
fbem-23447	121	19	.	.	PUNCT
fbem-23447	122	1	therefore	therefore	ADV
fbem-23447	122	2	,	,	PUNCT
fbem-23447	122	3	improving	improve	VERB
fbem-23447	122	4	the	the	DET
fbem-23447	122	5	purpose	purpose	NOUN
fbem-23447	122	6	of	of	ADP
fbem-23447	122	7	internal	internal	ADJ
fbem-23447	122	8	control	control	NOUN
fbem-23447	122	9	to	to	PART
fbem-23447	122	10	strengthen	strengthen	VERB
fbem-23447	122	11	high	high	ADV
fbem-23447	122	12	-	-	PUNCT
fbem-23447	122	13	priced	price	VERB
fbem-23447	122	14	new	new	ADJ
fbem-23447	122	15	enterprises	enterprise	NOUN
fbem-23447	122	16	can	can	AUX
fbem-23447	122	17	improve	improve	VERB
fbem-23447	122	18	the	the	DET
fbem-23447	122	19	ability	ability	NOUN
fbem-23447	122	20	of	of	ADP
fbem-23447	122	21	high	high	ADV
fbem-23447	122	22	-	-	PUNCT
fbem-23447	122	23	priced	price	VERB
fbem-23447	122	24	new	new	ADJ
fbem-23447	122	25	enterprises	enterprise	NOUN
fbem-23447	122	26	to	to	PART
fbem-23447	122	27	repay	repay	VERB
fbem-23447	122	28	debts	debt	NOUN
fbem-23447	122	29	.	.	PUNCT
fbem-23447	123	1	their	their	PRON
fbem-23447	123	2	complete	complete	ADJ
fbem-23447	123	3	,	,	PUNCT
fbem-23447	123	4	correct	correct	ADJ
fbem-23447	123	5	and	and	CCONJ
fbem-23447	123	6	effective	effective	ADJ
fbem-23447	123	7	management	management	NOUN
fbem-23447	123	8	often	often	ADV
fbem-23447	123	9	has	have	VERB
fbem-23447	123	10	strict	strict	ADJ
fbem-23447	123	11	and	and	CCONJ
fbem-23447	123	12	effective	effective	ADJ
fbem-23447	123	13	internal	internal	ADJ
fbem-23447	123	14	control	control	NOUN
fbem-23447	123	15	and	and	CCONJ
fbem-23447	123	16	debt	debt	NOUN
fbem-23447	123	17	paying	pay	VERB
fbem-23447	123	18	ability	ability	NOUN
fbem-23447	123	19	.	.	PUNCT
fbem-23447	124	1	therefore	therefore	ADV
fbem-23447	124	2	,	,	PUNCT
fbem-23447	124	3	to	to	PART
fbem-23447	124	4	improve	improve	VERB
fbem-23447	124	5	the	the	DET
fbem-23447	124	6	ability	ability	NOUN
fbem-23447	124	7	of	of	ADP
fbem-23447	124	8	debt	debt	NOUN
fbem-23447	124	9	-	-	PUNCT
fbem-23447	124	10	paying	pay	VERB
fbem-23447	124	11	enterprises	enterprise	NOUN
fbem-23447	124	12	is	be	AUX
fbem-23447	124	13	to	to	PART
fbem-23447	124	14	improve	improve	VERB
fbem-23447	124	15	the	the	DET
fbem-23447	124	16	ability	ability	NOUN
fbem-23447	124	17	of	of	ADP
fbem-23447	124	18	internal	internal	ADJ
fbem-23447	124	19	control	control	NOUN
fbem-23447	124	20	.	.	PUNCT
fbem-23447	125	1	3	3	X
fbem-23447	125	2	.	.	X
fbem-23447	125	3	n	n	CCONJ
fbem-23447	125	4	the	the	DET
fbem-23447	125	5	current	current	ADJ
fbem-23447	125	6	situation	situation	NOUN
fbem-23447	125	7	of	of	ADP
fbem-23447	125	8	the	the	DET
fbem-23447	125	9	company	company	NOUN
fbem-23447	125	10	's	's	PART
fbem-23447	125	11	solvency	solvency	NOUN
fbem-23447	125	12	3.1	3.1	NUM
fbem-23447	125	13	.	.	PUNCT
fbem-23447	125	14	company	company	NOUN
fbem-23447	125	15	profile	profile	NOUN
fbem-23447	125	16	n	n	DET
fbem-23447	125	17	company	company	NOUN
fbem-23447	125	18	is	be	AUX
fbem-23447	125	19	located	locate	VERB
fbem-23447	125	20	in	in	ADP
fbem-23447	125	21	yangzhou	yangzhou	PROPN
fbem-23447	125	22	,	,	PUNCT
fbem-23447	125	23	the	the	DET
fbem-23447	125	24	ancient	ancient	ADJ
fbem-23447	125	25	capital	capital	NOUN
fbem-23447	125	26	with	with	ADP
fbem-23447	125	27	beautiful	beautiful	ADJ
fbem-23447	125	28	scenery	scenery	NOUN
fbem-23447	125	29	.	.	PUNCT
fbem-23447	126	1	the	the	DET
fbem-23447	126	2	registered	register	VERB
fbem-23447	126	3	capital	capital	NOUN
fbem-23447	126	4	of	of	ADP
fbem-23447	126	5	the	the	DET
fbem-23447	126	6	company	company	NOUN
fbem-23447	126	7	is	be	AUX
fbem-23447	126	8	11,989,600	11,989,600	NUM
fbem-23447	126	9	yuan	yuan	NOUN
fbem-23447	126	10	,	,	PUNCT
fbem-23447	126	11	and	and	CCONJ
fbem-23447	126	12	the	the	DET
fbem-23447	126	13	company	company	NOUN
fbem-23447	126	14	covers	cover	VERB
fbem-23447	126	15	an	an	DET
fbem-23447	126	16	area	area	NOUN
fbem-23447	126	17	of	of	ADP
fbem-23447	126	18	about	about	ADV
fbem-23447	126	19	19,000	19,000	NUM
fbem-23447	126	20	square	square	ADJ
fbem-23447	126	21	meters	meter	NOUN
fbem-23447	126	22	.	.	PUNCT
fbem-23447	127	1	the	the	DET
fbem-23447	127	2	company	company	NOUN
fbem-23447	127	3	mainly	mainly	ADV
fbem-23447	127	4	produces	produce	VERB
fbem-23447	127	5	and	and	CCONJ
fbem-23447	127	6	sells	sell	VERB
fbem-23447	127	7	all	all	DET
fbem-23447	127	8	kinds	kind	NOUN
fbem-23447	127	9	of	of	ADP
fbem-23447	127	10	metal	metal	NOUN
fbem-23447	127	11	packaging	packaging	NOUN
fbem-23447	127	12	coatings	coating	NOUN
fbem-23447	127	13	suitable	suitable	ADJ
fbem-23447	127	14	for	for	ADP
fbem-23447	127	15	tinplate	tinplate	NOUN
fbem-23447	127	16	and	and	CCONJ
fbem-23447	127	17	aluminum	aluminum	NOUN
fbem-23447	127	18	,	,	PUNCT
fbem-23447	127	19	with	with	ADP
fbem-23447	127	20	annual	annual	ADJ
fbem-23447	127	21	sales	sale	NOUN
fbem-23447	127	22	reaching	reach	VERB
fbem-23447	127	23	more	more	ADJ
fbem-23447	127	24	than	than	ADP
fbem-23447	127	25	10,000	10,000	NUM
fbem-23447	127	26	tons	ton	NOUN
fbem-23447	127	27	.	.	PUNCT
fbem-23447	128	1	after	after	ADP
fbem-23447	128	2	years	year	NOUN
fbem-23447	128	3	of	of	ADP
fbem-23447	128	4	development	development	NOUN
fbem-23447	128	5	,	,	PUNCT
fbem-23447	128	6	the	the	DET
fbem-23447	128	7	company	company	NOUN
fbem-23447	128	8	has	have	AUX
fbem-23447	128	9	completed	complete	VERB
fbem-23447	128	10	cooperation	cooperation	NOUN
fbem-23447	128	11	with	with	ADP
fbem-23447	128	12	most	most	ADJ
fbem-23447	128	13	of	of	ADP
fbem-23447	128	14	the	the	DET
fbem-23447	128	15	well	well	ADV
fbem-23447	128	16	-	-	PUNCT
fbem-23447	128	17	known	know	VERB
fbem-23447	128	18	domestic	domestic	ADJ
fbem-23447	128	19	brand	brand	NOUN
fbem-23447	128	20	companies	company	NOUN
fbem-23447	128	21	,	,	PUNCT
fbem-23447	128	22	which	which	PRON
fbem-23447	128	23	improves	improve	VERB
fbem-23447	128	24	the	the	DET
fbem-23447	128	25	company	company	NOUN
fbem-23447	128	26	's	's	PART
fbem-23447	128	27	reputation	reputation	NOUN
fbem-23447	128	28	in	in	ADP
fbem-23447	128	29	the	the	DET
fbem-23447	128	30	market	market	NOUN
fbem-23447	128	31	.	.	PUNCT
fbem-23447	129	1	the	the	DET
fbem-23447	129	2	main	main	ADJ
fbem-23447	129	3	business	business	NOUN
fbem-23447	129	4	scope	scope	NOUN
fbem-23447	129	5	of	of	ADP
fbem-23447	129	6	the	the	DET
fbem-23447	129	7	company	company	NOUN
fbem-23447	129	8	is	be	AUX
fbem-23447	129	9	industrial	industrial	ADJ
fbem-23447	129	10	coating	coating	NOUN
fbem-23447	129	11	,	,	PUNCT
fbem-23447	129	12	metal	metal	NOUN
fbem-23447	129	13	surface	surface	NOUN
fbem-23447	129	14	polymer	polymer	NOUN
fbem-23447	129	15	coating	coating	NOUN
fbem-23447	129	16	,	,	PUNCT
fbem-23447	129	17	auto	auto	NOUN
fbem-23447	129	18	parts	part	NOUN
fbem-23447	129	19	,	,	PUNCT
fbem-23447	129	20	instrument	instrument	NOUN
fbem-23447	129	21	and	and	CCONJ
fbem-23447	129	22	equipment	equipment	NOUN
fbem-23447	129	23	manufacturing	manufacturing	NOUN
fbem-23447	129	24	,	,	PUNCT
fbem-23447	129	25	processing	processing	NOUN
fbem-23447	129	26	,	,	PUNCT
fbem-23447	129	27	chemical	chemical	ADJ
fbem-23447	129	28	raw	raw	ADJ
fbem-23447	129	29	materials	material	NOUN
fbem-23447	129	30	sales	sale	NOUN
fbem-23447	129	31	,	,	PUNCT
fbem-23447	129	32	stationery	stationery	NOUN
fbem-23447	129	33	,	,	PUNCT
fbem-23447	129	34	electronic	electronic	ADJ
fbem-23447	129	35	products	product	NOUN
fbem-23447	129	36	processing	processing	NOUN
fbem-23447	129	37	,	,	PUNCT
fbem-23447	129	38	assembly	assembly	NOUN
fbem-23447	129	39	.	.	PUNCT
fbem-23447	130	1	3.2	3.2	NUM
fbem-23447	130	2	.	.	PUNCT
fbem-23447	131	1	current	current	ADJ
fbem-23447	131	2	situation	situation	NOUN
fbem-23447	131	3	of	of	ADP
fbem-23447	131	4	the	the	DET
fbem-23447	131	5	company	company	NOUN
fbem-23447	131	6	's	's	PART
fbem-23447	131	7	solvency	solvency	NOUN
fbem-23447	131	8	from	from	ADP
fbem-23447	131	9	the	the	DET
fbem-23447	131	10	perspective	perspective	NOUN
fbem-23447	131	11	of	of	ADP
fbem-23447	131	12	the	the	DET
fbem-23447	131	13	company	company	NOUN
fbem-23447	131	14	's	's	PART
fbem-23447	131	15	development	development	NOUN
fbem-23447	131	16	costs	cost	NOUN
fbem-23447	131	17	,	,	PUNCT
fbem-23447	131	18	the	the	DET
fbem-23447	131	19	company	company	NOUN
fbem-23447	131	20	's	's	PART
fbem-23447	131	21	major	major	ADJ
fbem-23447	131	22	cash	cash	NOUN
fbem-23447	131	23	flow	flow	NOUN
fbem-23447	131	24	expenses	expense	NOUN
fbem-23447	131	25	and	and	CCONJ
fbem-23447	131	26	cost	cost	NOUN
fbem-23447	131	27	ratio	ratio	NOUN
fbem-23447	131	28	are	be	AUX
fbem-23447	131	29	related	relate	VERB
fbem-23447	131	30	to	to	ADP
fbem-23447	131	31	the	the	DET
fbem-23447	131	32	company	company	NOUN
fbem-23447	131	33	's	's	PART
fbem-23447	131	34	revenue	revenue	NOUN
fbem-23447	131	35	sources	source	NOUN
fbem-23447	131	36	and	and	CCONJ
fbem-23447	131	37	reasonable	reasonable	ADJ
fbem-23447	131	38	costs	cost	NOUN
fbem-23447	131	39	,	,	PUNCT
fbem-23447	131	40	and	and	CCONJ
fbem-23447	131	41	also	also	ADV
fbem-23447	131	42	determine	determine	VERB
fbem-23447	131	43	the	the	DET
fbem-23447	131	44	company	company	NOUN
fbem-23447	131	45	's	's	PART
fbem-23447	131	46	operating	operating	NOUN
fbem-23447	131	47	results	result	NOUN
fbem-23447	131	48	and	and	CCONJ
fbem-23447	131	49	trading	trading	NOUN
fbem-23447	131	50	conditions	condition	NOUN
fbem-23447	131	51	.	.	PUNCT
fbem-23447	132	1	the	the	DET
fbem-23447	132	2	actual	actual	ADJ
fbem-23447	132	3	situation	situation	NOUN
fbem-23447	132	4	of	of	ADP
fbem-23447	132	5	the	the	DET
fbem-23447	132	6	company	company	NOUN
fbem-23447	132	7	's	's	PART
fbem-23447	132	8	main	main	ADJ
fbem-23447	132	9	business	business	NOUN
fbem-23447	132	10	also	also	ADV
fbem-23447	132	11	helps	help	VERB
fbem-23447	132	12	to	to	PART
fbem-23447	132	13	determine	determine	VERB
fbem-23447	132	14	whether	whether	SCONJ
fbem-23447	132	15	the	the	DET
fbem-23447	132	16	company	company	NOUN
fbem-23447	132	17	is	be	AUX
fbem-23447	132	18	a	a	DET
fbem-23447	132	19	source	source	NOUN
fbem-23447	132	20	of	of	ADP
fbem-23447	132	21	cash	cash	NOUN
fbem-23447	132	22	flow	flow	NOUN
fbem-23447	132	23	for	for	ADP
fbem-23447	132	24	external	external	ADJ
fbem-23447	132	25	financing	financing	NOUN
fbem-23447	132	26	.	.	PUNCT
fbem-23447	133	1	the	the	DET
fbem-23447	133	2	main	main	ADJ
fbem-23447	133	3	business	business	NOUN
fbem-23447	133	4	of	of	ADP
fbem-23447	133	5	a	a	DET
fbem-23447	133	6	particular	particular	ADJ
fbem-23447	133	7	company	company	NOUN
fbem-23447	133	8	determines	determine	VERB
fbem-23447	133	9	whether	whether	SCONJ
fbem-23447	133	10	the	the	DET
fbem-23447	133	11	company	company	NOUN
fbem-23447	133	12	has	have	VERB
fbem-23447	133	13	a	a	DET
fbem-23447	133	14	stable	stable	ADJ
fbem-23447	133	15	development	development	NOUN
fbem-23447	133	16	,	,	PUNCT
fbem-23447	133	17	whether	whether	SCONJ
fbem-23447	133	18	it	it	PRON
fbem-23447	133	19	faces	face	VERB
fbem-23447	133	20	the	the	DET
fbem-23447	133	21	risk	risk	NOUN
fbem-23447	133	22	of	of	ADP
fbem-23447	133	23	bankruptcy	bankruptcy	NOUN
fbem-23447	133	24	,	,	PUNCT
fbem-23447	133	25	whether	whether	SCONJ
fbem-23447	133	26	it	it	PRON
fbem-23447	133	27	has	have	VERB
fbem-23447	133	28	a	a	DET
fbem-23447	133	29	reasonable	reasonable	ADJ
fbem-23447	133	30	development	development	NOUN
fbem-23447	133	31	plan	plan	NOUN
fbem-23447	133	32	and	and	CCONJ
fbem-23447	133	33	long	long	ADJ
fbem-23447	133	34	-	-	PUNCT
fbem-23447	133	35	term	term	NOUN
fbem-23447	133	36	survival	survival	NOUN
fbem-23447	133	37	,	,	PUNCT
fbem-23447	133	38	and	and	CCONJ
fbem-23447	133	39	whether	whether	SCONJ
fbem-23447	133	40	the	the	DET
fbem-23447	133	41	company	company	NOUN
fbem-23447	133	42	can	can	AUX
fbem-23447	133	43	guarantee	guarantee	VERB
fbem-23447	133	44	a	a	DET
fbem-23447	133	45	high	high	ADJ
fbem-23447	133	46	recovery	recovery	NOUN
fbem-23447	133	47	rate	rate	NOUN
fbem-23447	133	48	of	of	ADP
fbem-23447	133	49	funds	fund	NOUN
fbem-23447	133	50	.	.	PUNCT
fbem-23447	134	1	3.2.1	3.2.1	X
fbem-23447	134	2	.	.	PUNCT
fbem-23447	134	3	analysis	analysis	NOUN
fbem-23447	134	4	of	of	ADP
fbem-23447	134	5	short	short	ADJ
fbem-23447	134	6	-	-	PUNCT
fbem-23447	134	7	term	term	NOUN
fbem-23447	134	8	solvency	solvency	NOUN
fbem-23447	134	9	to	to	PART
fbem-23447	134	10	evaluate	evaluate	VERB
fbem-23447	134	11	the	the	DET
fbem-23447	134	12	solvency	solvency	NOUN
fbem-23447	134	13	of	of	ADP
fbem-23447	134	14	an	an	DET
fbem-23447	134	15	enterprise	enterprise	NOUN
fbem-23447	134	16	,	,	PUNCT
fbem-23447	134	17	it	it	PRON
fbem-23447	134	18	is	be	AUX
fbem-23447	134	19	not	not	PART
fbem-23447	134	20	only	only	ADV
fbem-23447	134	21	to	to	PART
fbem-23447	134	22	make	make	VERB
fbem-23447	134	23	data	datum	NOUN
fbem-23447	134	24	judgment	judgment	NOUN
fbem-23447	134	25	,	,	PUNCT
fbem-23447	134	26	but	but	CCONJ
fbem-23447	134	27	to	to	PART
fbem-23447	134	28	make	make	VERB
fbem-23447	134	29	a	a	DET
fbem-23447	134	30	better	well	ADJ
fbem-23447	134	31	judgment	judgment	NOUN
fbem-23447	134	32	through	through	ADP
fbem-23447	134	33	a	a	DET
fbem-23447	134	34	comprehensive	comprehensive	ADJ
fbem-23447	134	35	comparative	comparative	ADJ
fbem-23447	134	36	analysis	analysis	NOUN
fbem-23447	134	37	of	of	ADP
fbem-23447	134	38	assets	asset	NOUN
fbem-23447	134	39	and	and	CCONJ
fbem-23447	134	40	liabilities	liability	NOUN
fbem-23447	134	41	.	.	PUNCT
fbem-23447	135	1	therefore	therefore	ADV
fbem-23447	135	2	,	,	PUNCT
fbem-23447	135	3	the	the	DET
fbem-23447	135	4	conventional	conventional	ADJ
fbem-23447	135	5	analysis	analysis	NOUN
fbem-23447	135	6	indicators	indicator	NOUN
fbem-23447	135	7	in	in	ADP
fbem-23447	135	8	financial	financial	ADJ
fbem-23447	135	9	analysis	analysis	NOUN
fbem-23447	135	10	are	be	AUX
fbem-23447	135	11	used	use	VERB
fbem-23447	135	12	to	to	PART
fbem-23447	135	13	reflect	reflect	VERB
fbem-23447	135	14	the	the	DET
fbem-23447	135	15	solvency	solvency	NOUN
fbem-23447	135	16	.	.	PUNCT
fbem-23447	136	1	46	46	NUM
fbem-23447	136	2	table	table	NOUN
fbem-23447	136	3	3	3	NUM
fbem-23447	136	4	-	-	SYM
fbem-23447	136	5	1	1	NUM
fbem-23447	136	6	.	.	PUNCT
fbem-23447	136	7	financial	financial	ADJ
fbem-23447	136	8	data	datum	NOUN
fbem-23447	136	9	related	relate	VERB
fbem-23447	136	10	to	to	ADP
fbem-23447	136	11	short	short	ADJ
fbem-23447	136	12	-	-	PUNCT
fbem-23447	136	13	term	term	NOUN
fbem-23447	136	14	solvency	solvency	NOUN
fbem-23447	136	15	of	of	ADP
fbem-23447	136	16	n	n	DET
fbem-23447	136	17	company	company	NOUN
fbem-23447	136	18	from	from	ADP
fbem-23447	136	19	2020	2020	NUM
fbem-23447	136	20	to	to	ADP
fbem-23447	136	21	2022	2022	NUM
fbem-23447	136	22	unit	unit	NOUN
fbem-23447	136	23	(	(	PUNCT
fbem-23447	136	24	yuan	yuan	NOUN
fbem-23447	136	25	)	)	PUNCT
fbem-23447	136	26	year	year	NOUN
fbem-23447	136	27	project	project	NOUN
fbem-23447	136	28	2020	2020	NUM
fbem-23447	136	29	2021	2021	NUM
fbem-23447	136	30	2022	2022	NUM
fbem-23447	136	31	current	current	ADJ
fbem-23447	136	32	assets	asset	NOUN
fbem-23447	136	33	:	:	PUNCT
fbem-23447	136	34	250347449.00	250347449.00	NUM
fbem-23447	136	35	281746949.52	281746949.52	NUM
fbem-23447	136	36	289713831.44	289713831.44	NUM
fbem-23447	136	37	monetary	monetary	ADJ
fbem-23447	136	38	funds	fund	NOUN
fbem-23447	136	39	35412430.95	35412430.95	NUM
fbem-23447	136	40	33570560.34	33570560.34	NUM
fbem-23447	136	41	68839165.30	68839165.30	NUM
fbem-23447	136	42	inventory	inventory	NOUN
fbem-23447	136	43	50947214.56	50947214.56	NUM
fbem-23447	136	44	47817476.38	47817476.38	NUM
fbem-23447	136	45	63242305.90	63242305.90	NUM
fbem-23447	136	46	notes	note	NOUN
fbem-23447	136	47	receivable	receivable	ADJ
fbem-23447	136	48	and	and	CCONJ
fbem-23447	136	49	accounts	account	VERB
fbem-23447	136	50	receivable	receivable	ADJ
fbem-23447	136	51	137820964.33	137820964.33	NUM
fbem-23447	136	52	141872453.04	141872453.04	NUM
fbem-23447	136	53	121475674.68	121475674.68	NUM
fbem-23447	136	54	non	non	ADJ
fbem-23447	136	55	-	-	ADJ
fbem-23447	136	56	current	current	ADJ
fbem-23447	136	57	assets	asset	NOUN
fbem-23447	136	58	:	:	PUNCT
fbem-23447	136	59	79521131.74	79521131.74	NUM
fbem-23447	136	60	131739382.02	131739382.02	NUM
fbem-23447	136	61	.	.	PUNCT
fbem-23447	136	62	184114932.86	184114932.86	NUM
fbem-23447	136	63	total	total	ADJ
fbem-23447	136	64	total	total	ADJ
fbem-23447	136	65	assets	asset	NOUN
fbem-23447	136	66	:	:	PUNCT
fbem-23447	136	67	329868580.74	329868580.74	NUM
fbem-23447	136	68	413486331.51	413486331.51	NUM
fbem-23447	136	69	473828764.30	473828764.30	NUM
fbem-23447	136	70	current	current	ADJ
fbem-23447	136	71	liabilities	liability	NOUN
fbem-23447	136	72	:	:	PUNCT
fbem-23447	136	73	35216522.31	35216522.31	NUM
fbem-23447	136	74	52855471.19	52855471.19	NUM
fbem-23447	136	75	67950672.14	67950672.14	NUM
fbem-23447	136	76	notes	note	NOUN
fbem-23447	136	77	payable	payable	ADJ
fbem-23447	136	78	and	and	CCONJ
fbem-23447	136	79	accounts	account	VERB
fbem-23447	136	80	payable	payable	ADJ
fbem-23447	136	81	20232754.92	20232754.92	NUM
fbem-23447	136	82	35817009.02	35817009.02	NUM
fbem-23447	136	83	.	.	PUNCT
fbem-23447	137	1	45157688.29	45157688.29	NUM
fbem-23447	137	2	total	total	ADJ
fbem-23447	137	3	liabilities	liability	NOUN
fbem-23447	137	4	:	:	PUNCT
fbem-23447	137	5	55008917.31	55008917.31	NUM
fbem-23447	137	6	72649130.01	72649130.01	NUM
fbem-23447	137	7	87212051.59	87212051.59	NUM
fbem-23447	137	8	operating	operating	NOUN
fbem-23447	137	9	costs	cost	NOUN
fbem-23447	137	10	:	:	PUNCT
fbem-23447	137	11	156341885.60	156341885.60	NUM
fbem-23447	137	12	181705786.51	181705786.51	NUM
fbem-23447	137	13	211921210.57	211921210.57	NUM
fbem-23447	137	14	table	table	NOUN
fbem-23447	137	15	3	3	NUM
fbem-23447	137	16	-	-	SYM
fbem-23447	137	17	2	2	NUM
fbem-23447	137	18	.	.	PUNCT
fbem-23447	137	19	financial	financial	ADJ
fbem-23447	137	20	indicators	indicator	NOUN
fbem-23447	137	21	related	relate	VERB
fbem-23447	137	22	to	to	ADP
fbem-23447	137	23	short	short	ADJ
fbem-23447	137	24	-	-	PUNCT
fbem-23447	137	25	term	term	NOUN
fbem-23447	137	26	solvency	solvency	NOUN
fbem-23447	137	27	of	of	ADP
fbem-23447	137	28	2n	2n	NUM
fbem-23447	137	29	companies	company	NOUN
fbem-23447	137	30	from	from	ADP
fbem-23447	137	31	2020	2020	NUM
fbem-23447	137	32	to	to	ADP
fbem-23447	137	33	2022	2022	NUM
fbem-23447	137	34	unit	unit	NOUN
fbem-23447	137	35	(	(	PUNCT
fbem-23447	137	36	yuan	yuan	NOUN
fbem-23447	137	37	)	)	PUNCT
fbem-23447	137	38	year	year	NOUN
fbem-23447	137	39	project	project	NOUN
fbem-23447	137	40	2020	2020	NUM
fbem-23447	137	41	2021	2021	NUM
fbem-23447	137	42	2022	2022	NUM
fbem-23447	137	43	receivables	receivable	NOUN
fbem-23447	137	44	to	to	ADP
fbem-23447	137	45	current	current	ADJ
fbem-23447	137	46	assets	asset	NOUN
fbem-23447	137	47	ratio	ratio	NOUN
fbem-23447	137	48	55.05	55.05	NUM
fbem-23447	137	49	%	%	NOUN
fbem-23447	137	50	50.35	50.35	NUM
fbem-23447	137	51	%	%	NOUN
fbem-23447	137	52	41.93	41.93	NUM
fbem-23447	137	53	%	%	NOUN
fbem-23447	137	54	current	current	ADJ
fbem-23447	137	55	ratio	ratio	NOUN
fbem-23447	137	56	710.88	710.88	NUM
fbem-23447	137	57	%	%	NOUN
fbem-23447	137	58	533.05	533.05	NUM
fbem-23447	137	59	%	%	NOUN
fbem-23447	137	60	426.36	426.36	NUM
fbem-23447	137	61	%	%	NOUN
fbem-23447	137	62	quick	quick	ADJ
fbem-23447	137	63	ratio	ratio	NOUN
fbem-23447	137	64	565.75	565.75	NUM
fbem-23447	137	65	%	%	NOUN
fbem-23447	137	66	440.43	440.43	NUM
fbem-23447	137	67	%	%	NOUN
fbem-23447	137	68	331.99	331.99	NUM
fbem-23447	137	69	%	%	NOUN
fbem-23447	137	70	cash	cash	NOUN
fbem-23447	137	71	ratio	ratio	NOUN
fbem-23447	137	72	100.56	100.56	NUM
fbem-23447	137	73	%	%	NOUN
fbem-23447	137	74	63.51	63.51	NUM
fbem-23447	137	75	%	%	NOUN
fbem-23447	137	76	101.30	101.30	NUM
fbem-23447	137	77	%	%	NOUN
fbem-23447	137	78	inventory	inventory	NOUN
fbem-23447	137	79	turnover	turnover	NOUN
fbem-23447	137	80	306.87	306.87	NUM
fbem-23447	137	81	%	%	NOUN
fbem-23447	137	82	380	380	NUM
fbem-23447	137	83	%	%	NOUN
fbem-23447	137	84	335.09	335.09	NUM
fbem-23447	137	85	%	%	NOUN
fbem-23447	137	86	it	it	PRON
fbem-23447	137	87	can	can	AUX
fbem-23447	137	88	be	be	AUX
fbem-23447	137	89	seen	see	VERB
fbem-23447	137	90	from	from	ADP
fbem-23447	137	91	the	the	DET
fbem-23447	137	92	table	table	NOUN
fbem-23447	137	93	that	that	SCONJ
fbem-23447	137	94	from	from	ADP
fbem-23447	137	95	2020	2020	NUM
fbem-23447	137	96	to	to	ADP
fbem-23447	137	97	2022	2022	NUM
fbem-23447	137	98	,	,	PUNCT
fbem-23447	137	99	the	the	DET
fbem-23447	137	100	company	company	NOUN
fbem-23447	137	101	's	's	PART
fbem-23447	137	102	liquidity	liquidity	NOUN
fbem-23447	137	103	ratio	ratio	NOUN
fbem-23447	137	104	is	be	AUX
fbem-23447	137	105	710.88	710.88	NUM
fbem-23447	137	106	%	%	NOUN
fbem-23447	137	107	,	,	PUNCT
fbem-23447	137	108	533.05	533.05	NUM
fbem-23447	137	109	%	%	NOUN
fbem-23447	137	110	and	and	CCONJ
fbem-23447	137	111	426.36	426.36	NUM
fbem-23447	137	112	%	%	NOUN
fbem-23447	137	113	respectively	respectively	ADV
fbem-23447	137	114	.	.	PUNCT
fbem-23447	138	1	the	the	DET
fbem-23447	138	2	liquidity	liquidity	NOUN
fbem-23447	138	3	ratio	ratio	NOUN
fbem-23447	138	4	is	be	AUX
fbem-23447	138	5	mainly	mainly	ADV
fbem-23447	138	6	used	use	VERB
fbem-23447	138	7	to	to	PART
fbem-23447	138	8	judge	judge	VERB
fbem-23447	138	9	the	the	DET
fbem-23447	138	10	situation	situation	NOUN
fbem-23447	138	11	of	of	ADP
fbem-23447	138	12	an	an	DET
fbem-23447	138	13	enterprise	enterprise	NOUN
fbem-23447	138	14	facing	face	VERB
fbem-23447	138	15	short	short	ADJ
fbem-23447	138	16	-	-	PUNCT
fbem-23447	138	17	term	term	NOUN
fbem-23447	138	18	debt	debt	NOUN
fbem-23447	138	19	.	.	PUNCT
fbem-23447	139	1	the	the	PRON
fbem-23447	139	2	larger	large	ADJ
fbem-23447	139	3	the	the	DET
fbem-23447	139	4	value	value	NOUN
fbem-23447	139	5	is	be	AUX
fbem-23447	139	6	,	,	PUNCT
fbem-23447	139	7	the	the	PRON
fbem-23447	139	8	greater	great	ADJ
fbem-23447	139	9	the	the	DET
fbem-23447	139	10	proportion	proportion	NOUN
fbem-23447	139	11	of	of	ADP
fbem-23447	139	12	current	current	ADJ
fbem-23447	139	13	assets	asset	NOUN
fbem-23447	139	14	will	will	AUX
fbem-23447	139	15	be	be	AUX
fbem-23447	139	16	.	.	PUNCT
fbem-23447	140	1	the	the	DET
fbem-23447	140	2	normal	normal	ADJ
fbem-23447	140	3	liquidity	liquidity	NOUN
fbem-23447	140	4	ratio	ratio	NOUN
fbem-23447	140	5	in	in	ADP
fbem-23447	140	6	the	the	DET
fbem-23447	140	7	same	same	ADJ
fbem-23447	140	8	manufacturing	manufacturing	NOUN
fbem-23447	140	9	industry	industry	NOUN
fbem-23447	140	10	is	be	AUX
fbem-23447	140	11	generally	generally	ADV
fbem-23447	140	12	within	within	ADP
fbem-23447	140	13	a	a	DET
fbem-23447	140	14	reasonable	reasonable	ADJ
fbem-23447	140	15	range	range	NOUN
fbem-23447	140	16	of	of	ADP
fbem-23447	140	17	2	2	NUM
fbem-23447	140	18	.	.	PUNCT
fbem-23447	141	1	however	however	ADV
fbem-23447	141	2	,	,	PUNCT
fbem-23447	141	3	if	if	SCONJ
fbem-23447	141	4	the	the	DET
fbem-23447	141	5	ratio	ratio	NOUN
fbem-23447	141	6	is	be	AUX
fbem-23447	141	7	too	too	ADV
fbem-23447	141	8	large	large	ADJ
fbem-23447	141	9	,	,	PUNCT
fbem-23447	141	10	the	the	DET
fbem-23447	141	11	proportion	proportion	NOUN
fbem-23447	141	12	of	of	ADP
fbem-23447	141	13	current	current	ADJ
fbem-23447	141	14	assets	asset	NOUN
fbem-23447	141	15	will	will	AUX
fbem-23447	141	16	be	be	AUX
fbem-23447	141	17	too	too	ADV
fbem-23447	141	18	large	large	ADJ
fbem-23447	141	19	.	.	PUNCT
fbem-23447	142	1	the	the	DET
fbem-23447	142	2	quick	quick	ADJ
fbem-23447	142	3	ratio	ratio	NOUN
fbem-23447	142	4	is	be	AUX
fbem-23447	142	5	565.75	565.75	NUM
fbem-23447	142	6	%	%	NOUN
fbem-23447	142	7	,	,	PUNCT
fbem-23447	142	8	440.43	440.43	NUM
fbem-23447	142	9	%	%	NOUN
fbem-23447	142	10	and	and	CCONJ
fbem-23447	142	11	331.99	331.99	NUM
fbem-23447	142	12	%	%	NOUN
fbem-23447	142	13	,	,	PUNCT
fbem-23447	142	14	respectively	respectively	ADV
fbem-23447	142	15	.	.	PUNCT
fbem-23447	143	1	the	the	DET
fbem-23447	143	2	quick	quick	ADJ
fbem-23447	143	3	ratio	ratio	NOUN
fbem-23447	143	4	is	be	AUX
fbem-23447	143	5	1	1	NUM
fbem-23447	143	6	,	,	PUNCT
fbem-23447	143	7	and	and	CCONJ
fbem-23447	143	8	the	the	DET
fbem-23447	143	9	index	index	NOUN
fbem-23447	143	10	value	value	NOUN
fbem-23447	143	11	still	still	ADV
fbem-23447	143	12	shows	show	VERB
fbem-23447	143	13	a	a	DET
fbem-23447	143	14	large	large	ADJ
fbem-23447	143	15	value	value	NOUN
fbem-23447	143	16	after	after	ADP
fbem-23447	143	17	subtracting	subtract	VERB
fbem-23447	143	18	the	the	DET
fbem-23447	143	19	effect	effect	NOUN
fbem-23447	143	20	of	of	ADP
fbem-23447	143	21	inventory	inventory	NOUN
fbem-23447	143	22	.	.	PUNCT
fbem-23447	144	1	the	the	DET
fbem-23447	144	2	effect	effect	NOUN
fbem-23447	144	3	of	of	ADP
fbem-23447	144	4	excessive	excessive	ADJ
fbem-23447	144	5	current	current	ADJ
fbem-23447	144	6	assets	asset	NOUN
fbem-23447	144	7	still	still	ADV
fbem-23447	144	8	exists	exist	VERB
fbem-23447	144	9	,	,	PUNCT
fbem-23447	144	10	which	which	PRON
fbem-23447	144	11	indicates	indicate	VERB
fbem-23447	144	12	that	that	SCONJ
fbem-23447	144	13	inventory	inventory	NOUN
fbem-23447	144	14	is	be	AUX
fbem-23447	144	15	not	not	PART
fbem-23447	144	16	the	the	DET
fbem-23447	144	17	main	main	ADJ
fbem-23447	144	18	factor	factor	NOUN
fbem-23447	144	19	affecting	affect	VERB
fbem-23447	144	20	excessive	excessive	ADJ
fbem-23447	144	21	current	current	ADJ
fbem-23447	144	22	assets	asset	NOUN
fbem-23447	144	23	.	.	PUNCT
fbem-23447	145	1	the	the	DET
fbem-23447	145	2	inventory	inventory	NOUN
fbem-23447	145	3	turnover	turnover	NOUN
fbem-23447	145	4	rate	rate	NOUN
fbem-23447	145	5	of	of	ADP
fbem-23447	145	6	the	the	DET
fbem-23447	145	7	company	company	NOUN
fbem-23447	145	8	in	in	ADP
fbem-23447	145	9	the	the	DET
fbem-23447	145	10	past	past	ADJ
fbem-23447	145	11	three	three	NUM
fbem-23447	145	12	years	year	NOUN
fbem-23447	145	13	is	be	AUX
fbem-23447	145	14	306.87	306.87	NUM
fbem-23447	145	15	%	%	NOUN
fbem-23447	145	16	,	,	PUNCT
fbem-23447	145	17	380	380	NUM
fbem-23447	145	18	%	%	NOUN
fbem-23447	145	19	and	and	CCONJ
fbem-23447	145	20	335.09	335.09	NUM
fbem-23447	145	21	%	%	NOUN
fbem-23447	145	22	respectively	respectively	ADV
fbem-23447	145	23	.	.	PUNCT
fbem-23447	146	1	generally	generally	ADV
fbem-23447	146	2	speaking	speak	VERB
fbem-23447	146	3	,	,	PUNCT
fbem-23447	146	4	the	the	PRON
fbem-23447	146	5	greater	great	ADJ
fbem-23447	146	6	the	the	DET
fbem-23447	146	7	turnover	turnover	NOUN
fbem-23447	146	8	rate	rate	NOUN
fbem-23447	146	9	is	be	AUX
fbem-23447	146	10	,	,	PUNCT
fbem-23447	146	11	the	the	PRON
fbem-23447	146	12	faster	fast	ADV
fbem-23447	146	13	the	the	DET
fbem-23447	146	14	turnover	turnover	NOUN
fbem-23447	146	15	is	be	AUX
fbem-23447	146	16	,	,	PUNCT
fbem-23447	146	17	the	the	PRON
fbem-23447	146	18	faster	fast	ADV
fbem-23447	146	19	the	the	DET
fbem-23447	146	20	inventory	inventory	NOUN
fbem-23447	146	21	circulation	circulation	NOUN
fbem-23447	146	22	is	be	AUX
fbem-23447	146	23	,	,	PUNCT
fbem-23447	146	24	the	the	PRON
fbem-23447	146	25	lower	low	ADJ
fbem-23447	146	26	the	the	DET
fbem-23447	146	27	inventory	inventory	NOUN
fbem-23447	146	28	occupation	occupation	NOUN
fbem-23447	146	29	level	level	NOUN
fbem-23447	146	30	is	be	AUX
fbem-23447	146	31	,	,	PUNCT
fbem-23447	146	32	the	the	PRON
fbem-23447	146	33	stronger	strong	ADJ
fbem-23447	146	34	the	the	DET
fbem-23447	146	35	liquidity	liquidity	NOUN
fbem-23447	146	36	is	be	AUX
fbem-23447	146	37	,	,	PUNCT
fbem-23447	146	38	the	the	PRON
fbem-23447	146	39	better	well	ADJ
fbem-23447	146	40	the	the	DET
fbem-23447	146	41	operation	operation	NOUN
fbem-23447	146	42	of	of	ADP
fbem-23447	146	43	the	the	DET
fbem-23447	146	44	enterprise	enterprise	NOUN
fbem-23447	146	45	is	be	AUX
fbem-23447	146	46	.	.	PUNCT
fbem-23447	147	1	compared	compare	VERB
fbem-23447	147	2	with	with	ADP
fbem-23447	147	3	the	the	DET
fbem-23447	147	4	normal	normal	ADJ
fbem-23447	147	5	value	value	NOUN
fbem-23447	147	6	of	of	ADP
fbem-23447	147	7	3	3	NUM
fbem-23447	147	8	in	in	ADP
fbem-23447	147	9	the	the	DET
fbem-23447	147	10	same	same	ADJ
fbem-23447	147	11	industry	industry	NOUN
fbem-23447	147	12	,	,	PUNCT
fbem-23447	147	13	the	the	DET
fbem-23447	147	14	enterprise	enterprise	NOUN
fbem-23447	147	15	's	's	PART
fbem-23447	147	16	inventory	inventory	NOUN
fbem-23447	147	17	turnover	turnover	NOUN
fbem-23447	147	18	rate	rate	NOUN
fbem-23447	147	19	is	be	AUX
fbem-23447	147	20	slightly	slightly	ADV
fbem-23447	147	21	higher	high	ADJ
fbem-23447	147	22	than	than	ADP
fbem-23447	147	23	the	the	DET
fbem-23447	147	24	normal	normal	ADJ
fbem-23447	147	25	value	value	NOUN
fbem-23447	147	26	,	,	PUNCT
fbem-23447	147	27	which	which	PRON
fbem-23447	147	28	belongs	belong	VERB
fbem-23447	147	29	to	to	ADP
fbem-23447	147	30	the	the	DET
fbem-23447	147	31	normal	normal	ADJ
fbem-23447	147	32	range	range	NOUN
fbem-23447	147	33	,	,	PUNCT
fbem-23447	147	34	indicating	indicate	VERB
fbem-23447	147	35	that	that	SCONJ
fbem-23447	147	36	the	the	DET
fbem-23447	147	37	inventory	inventory	NOUN
fbem-23447	147	38	ratio	ratio	NOUN
fbem-23447	147	39	is	be	AUX
fbem-23447	147	40	normal	normal	ADJ
fbem-23447	147	41	.	.	PUNCT
fbem-23447	148	1	cash	cash	NOUN
fbem-23447	148	2	ratio	ratio	NOUN
fbem-23447	148	3	is	be	AUX
fbem-23447	148	4	100.56	100.56	NUM
fbem-23447	148	5	%	%	NOUN
fbem-23447	148	6	,	,	PUNCT
fbem-23447	148	7	63.51	63.51	NUM
fbem-23447	148	8	%	%	NOUN
fbem-23447	148	9	,	,	PUNCT
fbem-23447	148	10	101.30	101.30	NUM
fbem-23447	148	11	%	%	NOUN
fbem-23447	148	12	,	,	PUNCT
fbem-23447	148	13	cash	cash	NOUN
fbem-23447	148	14	ratio	ratio	NOUN
fbem-23447	148	15	is	be	AUX
fbem-23447	148	16	generally	generally	ADV
fbem-23447	148	17	referring	refer	VERB
fbem-23447	148	18	to	to	ADP
fbem-23447	148	19	the	the	DET
fbem-23447	148	20	cash	cash	NOUN
fbem-23447	148	21	on	on	ADP
fbem-23447	148	22	hand	hand	NOUN
fbem-23447	148	23	divided	divide	VERB
fbem-23447	148	24	by	by	ADP
fbem-23447	148	25	current	current	ADJ
fbem-23447	148	26	liabilities	liability	NOUN
fbem-23447	148	27	,	,	PUNCT
fbem-23447	148	28	reflecting	reflect	VERB
fbem-23447	148	29	the	the	DET
fbem-23447	148	30	ability	ability	NOUN
fbem-23447	148	31	of	of	ADP
fbem-23447	148	32	the	the	DET
fbem-23447	148	33	enterprise	enterprise	NOUN
fbem-23447	148	34	to	to	PART
fbem-23447	148	35	recover	recover	VERB
fbem-23447	148	36	,	,	PUNCT
fbem-23447	148	37	cash	cash	NOUN
fbem-23447	148	38	ratio	ratio	NOUN
fbem-23447	148	39	of	of	ADP
fbem-23447	148	40	20	20	NUM
fbem-23447	148	41	%	%	NOUN
fbem-23447	148	42	is	be	AUX
fbem-23447	148	43	enough	enough	ADJ
fbem-23447	148	44	,	,	PUNCT
fbem-23447	148	45	and	and	CCONJ
fbem-23447	148	46	the	the	DET
fbem-23447	148	47	enterprise	enterprise	NOUN
fbem-23447	148	48	's	's	PART
fbem-23447	148	49	cash	cash	NOUN
fbem-23447	148	50	ratio	ratio	NOUN
fbem-23447	148	51	is	be	AUX
fbem-23447	148	52	much	much	ADV
fbem-23447	148	53	higher	high	ADJ
fbem-23447	148	54	than	than	ADP
fbem-23447	148	55	the	the	DET
fbem-23447	148	56	normal	normal	ADJ
fbem-23447	148	57	value	value	NOUN
fbem-23447	148	58	.	.	PUNCT
fbem-23447	149	1	accounts	account	NOUN
fbem-23447	149	2	receivable	receivable	ADJ
fbem-23447	149	3	to	to	ADP
fbem-23447	149	4	current	current	ADJ
fbem-23447	149	5	assets	asset	NOUN
fbem-23447	149	6	ratio	ratio	NOUN
fbem-23447	149	7	is	be	AUX
fbem-23447	149	8	a	a	DET
fbem-23447	149	9	commonly	commonly	ADV
fbem-23447	149	10	used	use	VERB
fbem-23447	149	11	indicator	indicator	NOUN
fbem-23447	149	12	to	to	PART
fbem-23447	149	13	analyze	analyze	VERB
fbem-23447	149	14	the	the	DET
fbem-23447	149	15	solvency	solvency	NOUN
fbem-23447	149	16	of	of	ADP
fbem-23447	149	17	the	the	DET
fbem-23447	149	18	enterprise	enterprise	NOUN
fbem-23447	149	19	can	can	AUX
fbem-23447	149	20	be	be	AUX
fbem-23447	149	21	used	use	VERB
fbem-23447	149	22	to	to	PART
fbem-23447	149	23	analyze	analyze	VERB
fbem-23447	149	24	the	the	DET
fbem-23447	149	25	existence	existence	NOUN
fbem-23447	149	26	of	of	ADP
fbem-23447	149	27	accounts	account	NOUN
fbem-23447	149	28	receivable	receivable	ADJ
fbem-23447	149	29	of	of	ADP
fbem-23447	149	30	the	the	DET
fbem-23447	149	31	enterprise	enterprise	NOUN
fbem-23447	149	32	is	be	AUX
fbem-23447	149	33	reasonable	reasonable	ADJ
fbem-23447	149	34	.	.	PUNCT
fbem-23447	150	1	it	it	PRON
fbem-23447	150	2	can	can	AUX
fbem-23447	150	3	be	be	AUX
fbem-23447	150	4	seen	see	VERB
fbem-23447	150	5	from	from	ADP
fbem-23447	150	6	the	the	DET
fbem-23447	150	7	above	above	ADJ
fbem-23447	150	8	table	table	NOUN
fbem-23447	150	9	that	that	SCONJ
fbem-23447	150	10	the	the	DET
fbem-23447	150	11	accounts	account	NOUN
fbem-23447	150	12	receivable	receivable	ADJ
fbem-23447	150	13	ratio	ratio	NOUN
fbem-23447	150	14	of	of	ADP
fbem-23447	150	15	the	the	DET
fbem-23447	150	16	company	company	NOUN
fbem-23447	150	17	in	in	ADP
fbem-23447	150	18	the	the	DET
fbem-23447	150	19	past	past	ADJ
fbem-23447	150	20	three	three	NUM
fbem-23447	150	21	years	year	NOUN
fbem-23447	150	22	is	be	AUX
fbem-23447	150	23	55.05	55.05	NUM
fbem-23447	150	24	%	%	NOUN
fbem-23447	150	25	,	,	PUNCT
fbem-23447	150	26	50.35	50.35	NUM
fbem-23447	150	27	%	%	NOUN
fbem-23447	150	28	and	and	CCONJ
fbem-23447	150	29	41.93	41.93	NUM
fbem-23447	150	30	%	%	NOUN
fbem-23447	150	31	.	.	PUNCT
fbem-23447	151	1	this	this	DET
fbem-23447	151	2	ratio	ratio	NOUN
fbem-23447	151	3	is	be	AUX
fbem-23447	151	4	too	too	ADV
fbem-23447	151	5	large	large	ADJ
fbem-23447	151	6	,	,	PUNCT
fbem-23447	151	7	indicating	indicate	VERB
fbem-23447	151	8	that	that	SCONJ
fbem-23447	151	9	the	the	DET
fbem-23447	151	10	accounts	account	NOUN
fbem-23447	151	11	receivable	receivable	ADJ
fbem-23447	151	12	account	account	NOUN
fbem-23447	151	13	for	for	ADP
fbem-23447	151	14	a	a	DET
fbem-23447	151	15	large	large	ADJ
fbem-23447	151	16	proportion	proportion	NOUN
fbem-23447	151	17	of	of	ADP
fbem-23447	151	18	the	the	DET
fbem-23447	151	19	current	current	ADJ
fbem-23447	151	20	assets	asset	NOUN
fbem-23447	151	21	of	of	ADP
fbem-23447	151	22	the	the	DET
fbem-23447	151	23	enterprise	enterprise	NOUN
fbem-23447	151	24	,	,	PUNCT
fbem-23447	151	25	and	and	CCONJ
fbem-23447	151	26	there	there	PRON
fbem-23447	151	27	may	may	AUX
fbem-23447	151	28	be	be	AUX
fbem-23447	151	29	a	a	DET
fbem-23447	151	30	risk	risk	NOUN
fbem-23447	151	31	of	of	ADP
fbem-23447	151	32	not	not	PART
fbem-23447	151	33	receiving	receive	VERB
fbem-23447	151	34	them	they	PRON
fbem-23447	151	35	back	back	ADV
fbem-23447	151	36	,	,	PUNCT
fbem-23447	151	37	which	which	PRON
fbem-23447	151	38	will	will	AUX
fbem-23447	151	39	reduce	reduce	VERB
fbem-23447	151	40	the	the	DET
fbem-23447	151	41	asset	asset	NOUN
fbem-23447	151	42	quality	quality	NOUN
fbem-23447	151	43	.	.	PUNCT
fbem-23447	152	1	it	it	PRON
fbem-23447	152	2	is	be	AUX
fbem-23447	152	3	a	a	DET
fbem-23447	152	4	normal	normal	ADJ
fbem-23447	152	5	risk	risk	NOUN
fbem-23447	152	6	when	when	SCONJ
fbem-23447	152	7	the	the	DET
fbem-23447	152	8	ratio	ratio	NOUN
fbem-23447	152	9	of	of	ADP
fbem-23447	152	10	accounts	account	NOUN
fbem-23447	152	11	receivable	receivable	ADJ
fbem-23447	152	12	in	in	ADP
fbem-23447	152	13	the	the	DET
fbem-23447	152	14	manufacturing	manufacturing	NOUN
fbem-23447	152	15	industry	industry	NOUN
fbem-23447	152	16	accounts	account	VERB
fbem-23447	152	17	for	for	ADP
fbem-23447	152	18	one	one	NUM
fbem-23447	152	19	third	third	NOUN
fbem-23447	152	20	of	of	ADP
fbem-23447	152	21	the	the	DET
fbem-23447	152	22	current	current	ADJ
fbem-23447	152	23	assets	asset	NOUN
fbem-23447	152	24	.	.	PUNCT
fbem-23447	153	1	it	it	PRON
fbem-23447	153	2	is	be	AUX
fbem-23447	153	3	a	a	DET
fbem-23447	153	4	normal	normal	ADJ
fbem-23447	153	5	risk	risk	NOUN
fbem-23447	153	6	with	with	ADP
fbem-23447	153	7	the	the	DET
fbem-23447	153	8	ratio	ratio	NOUN
fbem-23447	153	9	of	of	ADP
fbem-23447	153	10	manufacturing	manufacturing	NOUN
fbem-23447	153	11	accounts	account	NOUN
fbem-23447	153	12	receivable	receivable	ADJ
fbem-23447	153	13	to	to	ADP
fbem-23447	153	14	current	current	ADJ
fbem-23447	153	15	assets	asset	NOUN
fbem-23447	153	16	within	within	ADP
fbem-23447	153	17	one	one	NUM
fbem-23447	153	18	third	third	NOUN
fbem-23447	153	19	.	.	PUNCT
fbem-23447	154	1	however	however	ADV
fbem-23447	154	2	,	,	PUNCT
fbem-23447	154	3	the	the	DET
fbem-23447	154	4	ratio	ratio	NOUN
fbem-23447	154	5	of	of	ADP
fbem-23447	154	6	this	this	DET
fbem-23447	154	7	enterprise	enterprise	NOUN
fbem-23447	154	8	is	be	AUX
fbem-23447	154	9	about	about	ADV
fbem-23447	154	10	half	half	NOUN
fbem-23447	154	11	,	,	PUNCT
fbem-23447	154	12	indicating	indicate	VERB
fbem-23447	154	13	a	a	DET
fbem-23447	154	14	high	high	ADJ
fbem-23447	154	15	risk	risk	NOUN
fbem-23447	154	16	.	.	PUNCT
fbem-23447	155	1	3.2.2	3.2.2	X
fbem-23447	155	2	.	.	PUNCT
fbem-23447	155	3	long	long	ADJ
fbem-23447	155	4	-	-	PUNCT
fbem-23447	155	5	term	term	NOUN
fbem-23447	155	6	solvency	solvency	NOUN
fbem-23447	155	7	analysis	analysis	NOUN
fbem-23447	155	8	whether	whether	SCONJ
fbem-23447	155	9	a	a	DET
fbem-23447	155	10	company	company	NOUN
fbem-23447	155	11	has	have	AUX
fbem-23447	155	12	the	the	DET
fbem-23447	155	13	conditions	condition	NOUN
fbem-23447	155	14	for	for	ADP
fbem-23447	155	15	stable	stable	ADJ
fbem-23447	155	16	long	long	ADJ
fbem-23447	155	17	-	-	PUNCT
fbem-23447	155	18	term	term	NOUN
fbem-23447	155	19	development	development	NOUN
fbem-23447	155	20	depends	depend	VERB
fbem-23447	155	21	on	on	ADP
fbem-23447	155	22	how	how	SCONJ
fbem-23447	155	23	well	well	ADV
fbem-23447	155	24	the	the	DET
fbem-23447	155	25	company	company	NOUN
fbem-23447	155	26	's	's	PART
fbem-23447	155	27	long	long	ADJ
fbem-23447	155	28	-	-	PUNCT
fbem-23447	155	29	term	term	NOUN
fbem-23447	155	30	debt	debt	NOUN
fbem-23447	155	31	paying	pay	VERB
fbem-23447	155	32	ability	ability	NOUN
fbem-23447	155	33	can	can	AUX
fbem-23447	155	34	be	be	AUX
fbem-23447	155	35	reflected	reflect	VERB
fbem-23447	155	36	.	.	PUNCT
fbem-23447	156	1	from	from	ADP
fbem-23447	156	2	the	the	DET
fbem-23447	156	3	perspective	perspective	NOUN
fbem-23447	156	4	of	of	ADP
fbem-23447	156	5	enterprise	enterprise	NOUN
fbem-23447	156	6	development	development	NOUN
fbem-23447	156	7	,	,	PUNCT
fbem-23447	156	8	the	the	DET
fbem-23447	156	9	long	long	ADJ
fbem-23447	156	10	-	-	PUNCT
fbem-23447	156	11	term	term	NOUN
fbem-23447	156	12	debt	debt	NOUN
fbem-23447	156	13	paying	pay	VERB
fbem-23447	156	14	ability	ability	NOUN
fbem-23447	156	15	not	not	PART
fbem-23447	156	16	only	only	ADV
fbem-23447	156	17	represents	represent	VERB
fbem-23447	156	18	the	the	DET
fbem-23447	156	19	status	status	NOUN
fbem-23447	156	20	of	of	ADP
fbem-23447	156	21	the	the	DET
fbem-23447	156	22	enterprise	enterprise	NOUN
fbem-23447	156	23	's	's	PART
fbem-23447	156	24	sustainable	sustainable	ADJ
fbem-23447	156	25	operation	operation	NOUN
fbem-23447	156	26	,	,	PUNCT
fbem-23447	156	27	but	but	CCONJ
fbem-23447	156	28	also	also	ADV
fbem-23447	156	29	reflects	reflect	VERB
fbem-23447	156	30	how	how	SCONJ
fbem-23447	156	31	much	much	ADJ
fbem-23447	156	32	ability	ability	NOUN
fbem-23447	156	33	an	an	DET
fbem-23447	156	34	enterprise	enterprise	NOUN
fbem-23447	156	35	has	have	VERB
fbem-23447	156	36	to	to	PART
fbem-23447	156	37	refinance	refinance	VERB
fbem-23447	156	38	development	development	NOUN
fbem-23447	156	39	.	.	PUNCT
fbem-23447	157	1	47	47	NUM
fbem-23447	157	2	table	table	NOUN
fbem-23447	157	3	3	3	NUM
fbem-23447	157	4	-	-	SYM
fbem-23447	157	5	3	3	NUM
fbem-23447	157	6	.	.	PUNCT
fbem-23447	157	7	financial	financial	ADJ
fbem-23447	157	8	data	datum	NOUN
fbem-23447	157	9	related	relate	VERB
fbem-23447	157	10	to	to	ADP
fbem-23447	157	11	the	the	DET
fbem-23447	157	12	long	long	ADJ
fbem-23447	157	13	-	-	PUNCT
fbem-23447	157	14	term	term	NOUN
fbem-23447	157	15	solvency	solvency	NOUN
fbem-23447	157	16	of	of	ADP
fbem-23447	157	17	n	n	DET
fbem-23447	157	18	company	company	NOUN
fbem-23447	157	19	from	from	ADP
fbem-23447	157	20	2020	2020	NUM
fbem-23447	157	21	to	to	ADP
fbem-23447	157	22	2022	2022	NUM
fbem-23447	157	23	unit	unit	NOUN
fbem-23447	157	24	(	(	PUNCT
fbem-23447	157	25	yuan	yuan	NOUN
fbem-23447	157	26	)	)	PUNCT
fbem-23447	157	27	year	year	NOUN
fbem-23447	157	28	project	project	NOUN
fbem-23447	157	29	2020	2020	NUM
fbem-23447	157	30	2021	2021	NUM
fbem-23447	157	31	2022	2022	NUM
fbem-23447	157	32	total	total	ADJ
fbem-23447	157	33	assets	asset	NOUN
fbem-23447	157	34	329868580.74	329868580.74	NUM
fbem-23447	157	35	413486331.51	413486331.51	NUM
fbem-23447	157	36	473828764.30	473828764.30	NUM
fbem-23447	157	37	total	total	ADJ
fbem-23447	157	38	current	current	ADJ
fbem-23447	157	39	assets	asset	NOUN
fbem-23447	157	40	250347449.00	250347449.00	NUM
fbem-23447	157	41	281746949.52	281746949.52	NUM
fbem-23447	157	42	289713831.44	289713831.44	NUM
fbem-23447	157	43	non	non	ADJ
fbem-23447	157	44	-	-	ADJ
fbem-23447	157	45	current	current	ADJ
fbem-23447	157	46	assets	asset	NOUN
fbem-23447	157	47	79521131.74	79521131.74	NUM
fbem-23447	157	48	131739382.02	131739382.02	NUM
fbem-23447	157	49	184114932.86	184114932.86	NUM
fbem-23447	157	50	total	total	NOUN
fbem-23447	157	51	liabilities	liability	NOUN
fbem-23447	157	52	55008917.31	55008917.31	NUM
fbem-23447	157	53	72649130.01	72649130.01	NUM
fbem-23447	157	54	87212051.59	87212051.59	NUM
fbem-23447	157	55	current	current	ADJ
fbem-23447	157	56	liabilities	liability	NOUN
fbem-23447	157	57	35216522.31	35216522.31	NUM
fbem-23447	157	58	52855471.19	52855471.19	NUM
fbem-23447	157	59	67950672.14	67950672.14	NUM
fbem-23447	157	60	non	non	ADJ
fbem-23447	157	61	-	-	ADJ
fbem-23447	157	62	current	current	ADJ
fbem-23447	157	63	liabilities	liability	NOUN
fbem-23447	157	64	19792395.00	19792395.00	NUM
fbem-23447	157	65	19793658.82	19793658.82	NUM
fbem-23447	157	66	19261379.45	19261379.45	NUM
fbem-23447	157	67	total	total	ADJ
fbem-23447	157	68	owners	owner	NOUN
fbem-23447	157	69	'	'	PART
fbem-23447	157	70	equity	equity	NOUN
fbem-23447	157	71	274859663.43	274859663.43	NUM
fbem-23447	157	72	340837201.53	340837201.53	NUM
fbem-23447	157	73	386616712.71	386616712.71	NUM
fbem-23447	157	74	table	table	NOUN
fbem-23447	157	75	3	3	NUM
fbem-23447	157	76	-	-	SYM
fbem-23447	157	77	4	4	NUM
fbem-23447	157	78	.	.	PUNCT
fbem-23447	157	79	financial	financial	ADJ
fbem-23447	157	80	indicators	indicator	NOUN
fbem-23447	157	81	related	relate	VERB
fbem-23447	157	82	to	to	ADP
fbem-23447	157	83	long	long	ADJ
fbem-23447	157	84	-	-	PUNCT
fbem-23447	157	85	term	term	NOUN
fbem-23447	157	86	solvency	solvency	NOUN
fbem-23447	157	87	of	of	ADP
fbem-23447	157	88	company	company	NOUN
fbem-23447	157	89	n	n	X
fbem-23447	157	90	from	from	ADP
fbem-23447	157	91	2020	2020	NUM
fbem-23447	157	92	to	to	ADP
fbem-23447	157	93	2022	2022	NUM
fbem-23447	157	94	unit	unit	NOUN
fbem-23447	157	95	(	(	PUNCT
fbem-23447	157	96	yuan	yuan	NOUN
fbem-23447	157	97	)	)	PUNCT
fbem-23447	157	98	year	year	NOUN
fbem-23447	157	99	project	project	NOUN
fbem-23447	157	100	2020	2020	NUM
fbem-23447	157	101	2021	2021	NUM
fbem-23447	157	102	2022	2022	NUM
fbem-23447	157	103	asset	asset	NOUN
fbem-23447	157	104	-	-	PUNCT
fbem-23447	157	105	liability	liability	NOUN
fbem-23447	157	106	ratio	ratio	NOUN
fbem-23447	157	107	16.68	16.68	NUM
fbem-23447	157	108	%	%	NOUN
fbem-23447	157	109	17.57	17.57	NUM
fbem-23447	157	110	%	%	NOUN
fbem-23447	157	111	18.41	18.41	NUM
fbem-23447	157	112	%	%	NOUN
fbem-23447	157	113	equity	equity	NOUN
fbem-23447	157	114	ratio	ratio	NOUN
fbem-23447	157	115	20.01	20.01	NUM
fbem-23447	157	116	%	%	NOUN
fbem-23447	157	117	21.31	21.31	NUM
fbem-23447	157	118	%	%	NOUN
fbem-23447	157	119	22.56	22.56	NUM
fbem-23447	157	120	%	%	NOUN
fbem-23447	157	121	observing	observe	VERB
fbem-23447	157	122	the	the	DET
fbem-23447	157	123	indicators	indicator	NOUN
fbem-23447	157	124	from	from	ADP
fbem-23447	157	125	the	the	DET
fbem-23447	157	126	calculated	calculate	VERB
fbem-23447	157	127	table	table	NOUN
fbem-23447	157	128	,	,	PUNCT
fbem-23447	157	129	the	the	DET
fbem-23447	157	130	asset	asset	NOUN
fbem-23447	157	131	-	-	PUNCT
fbem-23447	157	132	liability	liability	NOUN
fbem-23447	157	133	ratio	ratio	NOUN
fbem-23447	157	134	from	from	ADP
fbem-23447	157	135	2020	2020	NUM
fbem-23447	157	136	to	to	ADP
fbem-23447	157	137	2022	2022	NUM
fbem-23447	157	138	is	be	AUX
fbem-23447	157	139	16.68	16.68	NUM
fbem-23447	157	140	%	%	NOUN
fbem-23447	157	141	,	,	PUNCT
fbem-23447	157	142	17.57	17.57	NUM
fbem-23447	157	143	%	%	NOUN
fbem-23447	157	144	and	and	CCONJ
fbem-23447	157	145	18.41	18.41	NUM
fbem-23447	157	146	%	%	NOUN
fbem-23447	157	147	respectively	respectively	ADV
fbem-23447	157	148	.	.	PUNCT
fbem-23447	158	1	the	the	DET
fbem-23447	158	2	normal	normal	ADJ
fbem-23447	158	3	level	level	NOUN
fbem-23447	158	4	of	of	ADP
fbem-23447	158	5	china	china	PROPN
fbem-23447	158	6	's	's	PART
fbem-23447	158	7	manufacturing	manufacture	VERB
fbem-23447	158	8	asset	asset	NOUN
fbem-23447	158	9	-	-	PUNCT
fbem-23447	158	10	liability	liability	NOUN
fbem-23447	158	11	ratio	ratio	NOUN
fbem-23447	158	12	is	be	AUX
fbem-23447	158	13	about	about	ADV
fbem-23447	158	14	40%-60	40%-60	NUM
fbem-23447	158	15	%	%	NOUN
fbem-23447	158	16	,	,	PUNCT
fbem-23447	158	17	while	while	SCONJ
fbem-23447	158	18	the	the	DET
fbem-23447	158	19	asset	asset	NOUN
fbem-23447	158	20	-	-	PUNCT
fbem-23447	158	21	liability	liability	NOUN
fbem-23447	158	22	ratio	ratio	NOUN
fbem-23447	158	23	of	of	ADP
fbem-23447	158	24	n	n	DET
fbem-23447	158	25	company	company	NOUN
fbem-23447	158	26	is	be	AUX
fbem-23447	158	27	about	about	ADV
fbem-23447	158	28	17	17	NUM
fbem-23447	158	29	%	%	NOUN
fbem-23447	158	30	,	,	PUNCT
fbem-23447	158	31	which	which	PRON
fbem-23447	158	32	belongs	belong	VERB
fbem-23447	158	33	to	to	ADP
fbem-23447	158	34	a	a	DET
fbem-23447	158	35	relatively	relatively	ADV
fbem-23447	158	36	low	low	ADJ
fbem-23447	158	37	level	level	NOUN
fbem-23447	158	38	;	;	PUNCT
fbem-23447	158	39	it	it	PRON
fbem-23447	158	40	shows	show	VERB
fbem-23447	158	41	that	that	SCONJ
fbem-23447	158	42	the	the	DET
fbem-23447	158	43	capital	capital	NOUN
fbem-23447	158	44	structure	structure	NOUN
fbem-23447	158	45	of	of	ADP
fbem-23447	158	46	the	the	DET
fbem-23447	158	47	enterprise	enterprise	NOUN
fbem-23447	158	48	is	be	AUX
fbem-23447	158	49	at	at	ADP
fbem-23447	158	50	an	an	DET
fbem-23447	158	51	unreasonable	unreasonable	ADJ
fbem-23447	158	52	proportion	proportion	NOUN
fbem-23447	158	53	.	.	PUNCT
fbem-23447	159	1	it	it	PRON
fbem-23447	159	2	reveals	reveal	VERB
fbem-23447	159	3	that	that	SCONJ
fbem-23447	159	4	in	in	ADP
fbem-23447	159	5	the	the	DET
fbem-23447	159	6	total	total	ADJ
fbem-23447	159	7	capital	capital	NOUN
fbem-23447	159	8	of	of	ADP
fbem-23447	159	9	the	the	DET
fbem-23447	159	10	enterprise	enterprise	NOUN
fbem-23447	159	11	,	,	PUNCT
fbem-23447	159	12	the	the	DET
fbem-23447	159	13	capital	capital	NOUN
fbem-23447	159	14	provided	provide	VERB
fbem-23447	159	15	by	by	ADP
fbem-23447	159	16	creditors	creditor	NOUN
fbem-23447	159	17	accounts	account	VERB
fbem-23447	159	18	for	for	ADP
fbem-23447	159	19	a	a	DET
fbem-23447	159	20	relatively	relatively	ADV
fbem-23447	159	21	small	small	ADJ
fbem-23447	159	22	proportion	proportion	NOUN
fbem-23447	159	23	,	,	PUNCT
fbem-23447	159	24	and	and	CCONJ
fbem-23447	159	25	the	the	DET
fbem-23447	159	26	current	current	ADJ
fbem-23447	159	27	assets	asset	NOUN
fbem-23447	159	28	receivables	receivable	NOUN
fbem-23447	159	29	account	account	NOUN
fbem-23447	159	30	for	for	ADP
fbem-23447	159	31	a	a	DET
fbem-23447	159	32	relatively	relatively	ADV
fbem-23447	159	33	high	high	ADJ
fbem-23447	159	34	proportion	proportion	NOUN
fbem-23447	159	35	in	in	ADP
fbem-23447	159	36	the	the	DET
fbem-23447	159	37	assets	asset	NOUN
fbem-23447	159	38	;	;	PUNCT
fbem-23447	159	39	if	if	SCONJ
fbem-23447	159	40	the	the	DET
fbem-23447	159	41	creditors	creditor	NOUN
fbem-23447	159	42	consider	consider	VERB
fbem-23447	159	43	risk	risk	NOUN
fbem-23447	159	44	control	control	NOUN
fbem-23447	159	45	,	,	PUNCT
fbem-23447	159	46	the	the	DET
fbem-23447	159	47	asset	asset	NOUN
fbem-23447	159	48	-	-	PUNCT
fbem-23447	159	49	liability	liability	NOUN
fbem-23447	159	50	ratio	ratio	NOUN
fbem-23447	159	51	is	be	AUX
fbem-23447	159	52	naturally	naturally	ADV
fbem-23447	159	53	the	the	PRON
fbem-23447	159	54	lower	low	ADJ
fbem-23447	159	55	the	the	DET
fbem-23447	159	56	better	well	ADJ
fbem-23447	159	57	,	,	PUNCT
fbem-23447	159	58	so	so	SCONJ
fbem-23447	159	59	that	that	SCONJ
fbem-23447	159	60	the	the	DET
fbem-23447	159	61	company	company	NOUN
fbem-23447	159	62	's	's	PART
fbem-23447	159	63	debt	debt	NOUN
fbem-23447	159	64	repayment	repayment	NOUN
fbem-23447	159	65	can	can	AUX
fbem-23447	159	66	be	be	AUX
fbem-23447	159	67	guaranteed	guarantee	VERB
fbem-23447	159	68	,	,	PUNCT
fbem-23447	159	69	the	the	DET
fbem-23447	159	70	loan	loan	NOUN
fbem-23447	159	71	will	will	AUX
fbem-23447	159	72	not	not	PART
fbem-23447	159	73	have	have	VERB
fbem-23447	159	74	too	too	ADV
fbem-23447	159	75	much	much	ADJ
fbem-23447	159	76	risk	risk	NOUN
fbem-23447	159	77	,	,	PUNCT
fbem-23447	159	78	if	if	SCONJ
fbem-23447	159	79	the	the	DET
fbem-23447	159	80	risk	risk	NOUN
fbem-23447	159	81	becomes	become	VERB
fbem-23447	159	82	smaller	small	ADJ
fbem-23447	159	83	,	,	PUNCT
fbem-23447	159	84	it	it	PRON
fbem-23447	159	85	indicates	indicate	VERB
fbem-23447	159	86	that	that	SCONJ
fbem-23447	159	87	the	the	DET
fbem-23447	159	88	long	long	ADJ
fbem-23447	159	89	-	-	PUNCT
fbem-23447	159	90	term	term	NOUN
fbem-23447	159	91	solvency	solvency	NOUN
fbem-23447	159	92	of	of	ADP
fbem-23447	159	93	the	the	DET
fbem-23447	159	94	enterprise	enterprise	NOUN
fbem-23447	159	95	becomes	become	VERB
fbem-23447	159	96	stronger	strong	ADJ
fbem-23447	159	97	.	.	PUNCT
fbem-23447	160	1	although	although	SCONJ
fbem-23447	160	2	the	the	DET
fbem-23447	160	3	asset	asset	NOUN
fbem-23447	160	4	-	-	PUNCT
fbem-23447	160	5	liability	liability	NOUN
fbem-23447	160	6	ratio	ratio	NOUN
fbem-23447	160	7	is	be	AUX
fbem-23447	160	8	too	too	ADV
fbem-23447	160	9	high	high	ADJ
fbem-23447	160	10	is	be	AUX
fbem-23447	160	11	too	too	ADV
fbem-23447	160	12	high	high	ADJ
fbem-23447	160	13	debt	debt	NOUN
fbem-23447	160	14	,	,	PUNCT
fbem-23447	160	15	so	so	CCONJ
fbem-23447	160	16	the	the	DET
fbem-23447	160	17	risk	risk	NOUN
fbem-23447	160	18	is	be	AUX
fbem-23447	160	19	high	high	ADJ
fbem-23447	160	20	,	,	PUNCT
fbem-23447	160	21	but	but	CCONJ
fbem-23447	160	22	the	the	DET
fbem-23447	160	23	asset	asset	NOUN
fbem-23447	160	24	-	-	PUNCT
fbem-23447	160	25	liability	liability	NOUN
fbem-23447	160	26	ratio	ratio	NOUN
fbem-23447	160	27	is	be	AUX
fbem-23447	160	28	too	too	ADV
fbem-23447	160	29	low	low	ADJ
fbem-23447	160	30	indicates	indicate	VERB
fbem-23447	160	31	that	that	SCONJ
fbem-23447	160	32	the	the	DET
fbem-23447	160	33	enterprise	enterprise	NOUN
fbem-23447	160	34	is	be	AUX
fbem-23447	160	35	a	a	DET
fbem-23447	160	36	little	little	ADJ
fbem-23447	160	37	conservative	conservative	NOUN
fbem-23447	160	38	,	,	PUNCT
fbem-23447	160	39	did	do	AUX
fbem-23447	160	40	not	not	PART
fbem-23447	160	41	reach	reach	VERB
fbem-23447	160	42	the	the	DET
fbem-23447	160	43	highest	high	ADJ
fbem-23447	160	44	utilization	utilization	NOUN
fbem-23447	160	45	rate	rate	NOUN
fbem-23447	160	46	of	of	ADP
fbem-23447	160	47	funds	fund	NOUN
fbem-23447	160	48	.	.	PUNCT
fbem-23447	161	1	the	the	DET
fbem-23447	161	2	solvency	solvency	NOUN
fbem-23447	161	3	of	of	ADP
fbem-23447	161	4	the	the	DET
fbem-23447	161	5	enterprise	enterprise	NOUN
fbem-23447	161	6	is	be	AUX
fbem-23447	161	7	good	good	ADJ
fbem-23447	161	8	,	,	PUNCT
fbem-23447	161	9	but	but	CCONJ
fbem-23447	161	10	too	too	ADV
fbem-23447	161	11	conservative	conservative	ADJ
fbem-23447	161	12	may	may	AUX
fbem-23447	161	13	lose	lose	VERB
fbem-23447	161	14	some	some	DET
fbem-23447	161	15	investment	investment	NOUN
fbem-23447	161	16	opportunities	opportunity	NOUN
fbem-23447	161	17	to	to	PART
fbem-23447	161	18	improve	improve	VERB
fbem-23447	161	19	the	the	DET
fbem-23447	161	20	overall	overall	ADJ
fbem-23447	161	21	interests	interest	NOUN
fbem-23447	161	22	of	of	ADP
fbem-23447	161	23	the	the	DET
fbem-23447	161	24	enterprise	enterprise	NOUN
fbem-23447	161	25	.	.	PUNCT
fbem-23447	162	1	4	4	X
fbem-23447	162	2	.	.	X
fbem-23447	163	1	n	n	X
fbem-23447	163	2	analysis	analysis	NOUN
fbem-23447	163	3	of	of	ADP
fbem-23447	163	4	the	the	DET
fbem-23447	163	5	problems	problem	NOUN
fbem-23447	163	6	and	and	CCONJ
fbem-23447	163	7	causes	cause	NOUN
fbem-23447	163	8	of	of	ADP
fbem-23447	163	9	the	the	DET
fbem-23447	163	10	company	company	NOUN
fbem-23447	163	11	's	's	PART
fbem-23447	163	12	solvency	solvency	NOUN
fbem-23447	163	13	4.1	4.1	NUM
fbem-23447	163	14	.	.	PUNCT
fbem-23447	164	1	unreasonable	unreasonable	ADJ
fbem-23447	164	2	capital	capital	NOUN
fbem-23447	164	3	structure	structure	NOUN
fbem-23447	164	4	it	it	PRON
fbem-23447	164	5	can	can	AUX
fbem-23447	164	6	be	be	AUX
fbem-23447	164	7	seen	see	VERB
fbem-23447	164	8	from	from	ADP
fbem-23447	164	9	the	the	DET
fbem-23447	164	10	data	datum	NOUN
fbem-23447	164	11	of	of	ADP
fbem-23447	164	12	the	the	DET
fbem-23447	164	13	past	past	ADJ
fbem-23447	164	14	three	three	NUM
fbem-23447	164	15	years	year	NOUN
fbem-23447	164	16	that	that	SCONJ
fbem-23447	164	17	the	the	DET
fbem-23447	164	18	equity	equity	NOUN
fbem-23447	164	19	ratio	ratio	NOUN
fbem-23447	164	20	is	be	AUX
fbem-23447	164	21	about	about	ADV
fbem-23447	164	22	20	20	NUM
fbem-23447	164	23	%	%	NOUN
fbem-23447	164	24	,	,	PUNCT
fbem-23447	164	25	while	while	SCONJ
fbem-23447	164	26	the	the	DET
fbem-23447	164	27	normal	normal	ADJ
fbem-23447	164	28	value	value	NOUN
fbem-23447	164	29	of	of	ADP
fbem-23447	164	30	the	the	DET
fbem-23447	164	31	manufacturing	manufacturing	NOUN
fbem-23447	164	32	industry	industry	NOUN
fbem-23447	164	33	is	be	AUX
fbem-23447	164	34	about	about	ADV
fbem-23447	164	35	1.2	1.2	NUM
fbem-23447	164	36	,	,	PUNCT
fbem-23447	164	37	indicating	indicate	VERB
fbem-23447	164	38	that	that	SCONJ
fbem-23447	164	39	the	the	DET
fbem-23447	164	40	debt	debt	NOUN
fbem-23447	164	41	structure	structure	NOUN
fbem-23447	164	42	of	of	ADP
fbem-23447	164	43	the	the	DET
fbem-23447	164	44	enterprise	enterprise	NOUN
fbem-23447	164	45	accounts	account	VERB
fbem-23447	164	46	for	for	ADP
fbem-23447	164	47	a	a	DET
fbem-23447	164	48	relatively	relatively	ADV
fbem-23447	164	49	small	small	ADJ
fbem-23447	164	50	proportion	proportion	NOUN
fbem-23447	164	51	.	.	PUNCT
fbem-23447	165	1	if	if	SCONJ
fbem-23447	165	2	the	the	DET
fbem-23447	165	3	debt	debt	NOUN
fbem-23447	165	4	ratio	ratio	NOUN
fbem-23447	165	5	is	be	AUX
fbem-23447	165	6	not	not	PART
fbem-23447	165	7	high	high	ADJ
fbem-23447	165	8	,	,	PUNCT
fbem-23447	165	9	although	although	SCONJ
fbem-23447	165	10	it	it	PRON
fbem-23447	165	11	can	can	AUX
fbem-23447	165	12	reduce	reduce	VERB
fbem-23447	165	13	the	the	DET
fbem-23447	165	14	risk	risk	NOUN
fbem-23447	165	15	to	to	ADP
fbem-23447	165	16	a	a	DET
fbem-23447	165	17	certain	certain	ADJ
fbem-23447	165	18	extent	extent	NOUN
fbem-23447	165	19	,	,	PUNCT
fbem-23447	165	20	it	it	PRON
fbem-23447	165	21	reduces	reduce	VERB
fbem-23447	165	22	the	the	DET
fbem-23447	165	23	risk	risk	NOUN
fbem-23447	165	24	return	return	NOUN
fbem-23447	165	25	rate	rate	NOUN
fbem-23447	165	26	from	from	ADP
fbem-23447	165	27	the	the	DET
fbem-23447	165	28	perspective	perspective	NOUN
fbem-23447	165	29	of	of	ADP
fbem-23447	165	30	the	the	DET
fbem-23447	165	31	investment	investment	NOUN
fbem-23447	165	32	of	of	ADP
fbem-23447	165	33	enterprise	enterprise	NOUN
fbem-23447	165	34	managers	manager	NOUN
fbem-23447	165	35	.	.	PUNCT
fbem-23447	166	1	although	although	SCONJ
fbem-23447	166	2	the	the	DET
fbem-23447	166	3	risk	risk	NOUN
fbem-23447	166	4	decreases	decrease	VERB
fbem-23447	166	5	with	with	ADP
fbem-23447	166	6	the	the	DET
fbem-23447	166	7	high	high	ADJ
fbem-23447	166	8	proportion	proportion	NOUN
fbem-23447	166	9	of	of	ADP
fbem-23447	166	10	assets	asset	NOUN
fbem-23447	166	11	,	,	PUNCT
fbem-23447	166	12	the	the	DET
fbem-23447	166	13	return	return	NOUN
fbem-23447	166	14	also	also	ADV
fbem-23447	166	15	decreases	decrease	VERB
fbem-23447	166	16	.	.	PUNCT
fbem-23447	167	1	from	from	ADP
fbem-23447	167	2	the	the	DET
fbem-23447	167	3	point	point	NOUN
fbem-23447	167	4	of	of	ADP
fbem-23447	167	5	view	view	NOUN
fbem-23447	167	6	of	of	ADP
fbem-23447	167	7	creditors	creditor	NOUN
fbem-23447	167	8	,	,	PUNCT
fbem-23447	167	9	it	it	PRON
fbem-23447	167	10	is	be	AUX
fbem-23447	167	11	a	a	DET
fbem-23447	167	12	relatively	relatively	ADV
fbem-23447	167	13	stable	stable	ADJ
fbem-23447	167	14	situation	situation	NOUN
fbem-23447	167	15	,	,	PUNCT
fbem-23447	167	16	which	which	PRON
fbem-23447	167	17	can	can	AUX
fbem-23447	167	18	maintain	maintain	VERB
fbem-23447	167	19	their	their	PRON
fbem-23447	167	20	fixed	fix	VERB
fbem-23447	167	21	interest	interest	NOUN
fbem-23447	167	22	.	.	PUNCT
fbem-23447	168	1	however	however	ADV
fbem-23447	168	2	,	,	PUNCT
fbem-23447	168	3	from	from	ADP
fbem-23447	168	4	the	the	DET
fbem-23447	168	5	perspective	perspective	NOUN
fbem-23447	168	6	of	of	ADP
fbem-23447	168	7	enterprise	enterprise	NOUN
fbem-23447	168	8	shareholders	shareholder	NOUN
fbem-23447	168	9	,	,	PUNCT
fbem-23447	168	10	higher	high	ADJ
fbem-23447	168	11	retention	retention	NOUN
fbem-23447	168	12	of	of	ADP
fbem-23447	168	13	current	current	ADJ
fbem-23447	168	14	assets	asset	NOUN
fbem-23447	168	15	will	will	AUX
fbem-23447	168	16	affect	affect	VERB
fbem-23447	168	17	the	the	DET
fbem-23447	168	18	rate	rate	NOUN
fbem-23447	168	19	of	of	ADP
fbem-23447	168	20	return	return	NOUN
fbem-23447	168	21	of	of	ADP
fbem-23447	168	22	the	the	DET
fbem-23447	168	23	enterprise	enterprise	NOUN
fbem-23447	168	24	,	,	PUNCT
fbem-23447	168	25	so	so	SCONJ
fbem-23447	168	26	that	that	SCONJ
fbem-23447	168	27	the	the	DET
fbem-23447	168	28	risk	risk	NOUN
fbem-23447	168	29	and	and	CCONJ
fbem-23447	168	30	reward	reward	NOUN
fbem-23447	168	31	of	of	ADP
fbem-23447	168	32	the	the	DET
fbem-23447	168	33	enterprise	enterprise	NOUN
fbem-23447	168	34	will	will	AUX
fbem-23447	168	35	be	be	AUX
fbem-23447	168	36	affected	affect	VERB
fbem-23447	168	37	,	,	PUNCT
fbem-23447	168	38	which	which	PRON
fbem-23447	168	39	is	be	AUX
fbem-23447	168	40	not	not	PART
fbem-23447	168	41	conducive	conducive	ADJ
fbem-23447	168	42	to	to	ADP
fbem-23447	168	43	the	the	DET
fbem-23447	168	44	long	long	ADJ
fbem-23447	168	45	-	-	PUNCT
fbem-23447	168	46	term	term	NOUN
fbem-23447	168	47	sustainable	sustainable	ADJ
fbem-23447	168	48	development	development	NOUN
fbem-23447	168	49	of	of	ADP
fbem-23447	168	50	the	the	DET
fbem-23447	168	51	enterprise	enterprise	NOUN
fbem-23447	168	52	,	,	PUNCT
fbem-23447	168	53	and	and	CCONJ
fbem-23447	168	54	it	it	PRON
fbem-23447	168	55	will	will	AUX
fbem-23447	168	56	be	be	AUX
fbem-23447	168	57	easily	easily	ADV
fbem-23447	168	58	eliminated	eliminate	VERB
fbem-23447	168	59	by	by	ADP
fbem-23447	168	60	the	the	DET
fbem-23447	168	61	market	market	NOUN
fbem-23447	168	62	over	over	ADP
fbem-23447	168	63	time	time	NOUN
fbem-23447	168	64	.	.	PUNCT
fbem-23447	169	1	in	in	ADP
fbem-23447	169	2	the	the	DET
fbem-23447	169	3	past	past	ADJ
fbem-23447	169	4	three	three	NUM
fbem-23447	169	5	years	year	NOUN
fbem-23447	169	6	,	,	PUNCT
fbem-23447	169	7	the	the	DET
fbem-23447	169	8	short	short	ADJ
fbem-23447	169	9	-	-	PUNCT
fbem-23447	169	10	term	term	NOUN
fbem-23447	169	11	debt	debt	NOUN
fbem-23447	169	12	repayment	repayment	NOUN
fbem-23447	169	13	index	index	NOUN
fbem-23447	169	14	reflects	reflect	VERB
fbem-23447	169	15	that	that	SCONJ
fbem-23447	169	16	the	the	DET
fbem-23447	169	17	company	company	NOUN
fbem-23447	169	18	has	have	VERB
fbem-23447	169	19	a	a	DET
fbem-23447	169	20	strong	strong	ADJ
fbem-23447	169	21	solvency	solvency	NOUN
fbem-23447	169	22	.	.	PUNCT
fbem-23447	170	1	as	as	ADP
fbem-23447	170	2	a	a	DET
fbem-23447	170	3	kind	kind	NOUN
fbem-23447	170	4	of	of	ADP
fbem-23447	170	5	short	short	ADJ
fbem-23447	170	6	-	-	PUNCT
fbem-23447	170	7	term	term	NOUN
fbem-23447	170	8	resource	resource	NOUN
fbem-23447	170	9	reserve	reserve	NOUN
fbem-23447	170	10	,	,	PUNCT
fbem-23447	170	11	current	current	ADJ
fbem-23447	170	12	assets	asset	NOUN
fbem-23447	170	13	are	be	AUX
fbem-23447	170	14	indispensable	indispensable	ADJ
fbem-23447	170	15	for	for	ADP
fbem-23447	170	16	the	the	DET
fbem-23447	170	17	daily	daily	ADJ
fbem-23447	170	18	operation	operation	NOUN
fbem-23447	170	19	of	of	ADP
fbem-23447	170	20	enterprises	enterprise	NOUN
fbem-23447	170	21	.	.	PUNCT
fbem-23447	171	1	the	the	DET
fbem-23447	171	2	quality	quality	NOUN
fbem-23447	171	3	of	of	ADP
fbem-23447	171	4	current	current	ADJ
fbem-23447	171	5	assets	asset	NOUN
fbem-23447	171	6	directly	directly	ADV
fbem-23447	171	7	reflects	reflect	VERB
fbem-23447	171	8	the	the	DET
fbem-23447	171	9	strength	strength	NOUN
fbem-23447	171	10	of	of	ADP
fbem-23447	171	11	solvency	solvency	NOUN
fbem-23447	171	12	.	.	PUNCT
fbem-23447	172	1	jiangsu	jiangsu	PROPN
fbem-23447	172	2	yangzhou	yangzhou	PROPN
fbem-23447	172	3	new	new	PROPN
fbem-23447	172	4	material	material	PROPN
fbem-23447	172	5	co.	co.	PROPN
fbem-23447	172	6	,	,	PUNCT
fbem-23447	172	7	ltd	ltd	PROPN
fbem-23447	172	8	.	.	PROPN
fbem-23447	172	9	's	's	PART
fbem-23447	172	10	liquidity	liquidity	NOUN
fbem-23447	172	11	ratio	ratio	NOUN
fbem-23447	172	12	and	and	CCONJ
fbem-23447	172	13	quick	quick	ADJ
fbem-23447	172	14	ratio	ratio	NOUN
fbem-23447	172	15	are	be	AUX
fbem-23447	172	16	relatively	relatively	ADV
fbem-23447	172	17	high	high	ADJ
fbem-23447	172	18	,	,	PUNCT
fbem-23447	172	19	and	and	CCONJ
fbem-23447	172	20	the	the	DET
fbem-23447	172	21	solvency	solvency	NOUN
fbem-23447	172	22	of	of	ADP
fbem-23447	172	23	the	the	DET
fbem-23447	172	24	enterprise	enterprise	NOUN
fbem-23447	172	25	does	do	AUX
fbem-23447	172	26	not	not	PART
fbem-23447	172	27	appear	appear	VERB
fbem-23447	172	28	low	low	ADJ
fbem-23447	172	29	,	,	PUNCT
fbem-23447	172	30	and	and	CCONJ
fbem-23447	172	31	the	the	DET
fbem-23447	172	32	high	high	ADJ
fbem-23447	172	33	reputation	reputation	NOUN
fbem-23447	172	34	of	of	ADP
fbem-23447	172	35	the	the	DET
fbem-23447	172	36	enterprise	enterprise	NOUN
fbem-23447	172	37	's	's	PART
fbem-23447	172	38	solvency	solvency	NOUN
fbem-23447	172	39	will	will	AUX
fbem-23447	172	40	not	not	PART
fbem-23447	172	41	cause	cause	VERB
fbem-23447	172	42	the	the	DET
fbem-23447	172	43	creditors	creditor	NOUN
fbem-23447	172	44	to	to	PART
fbem-23447	172	45	worry	worry	VERB
fbem-23447	172	46	about	about	ADP
fbem-23447	172	47	the	the	DET
fbem-23447	172	48	problem	problem	NOUN
fbem-23447	172	49	of	of	ADP
fbem-23447	172	50	not	not	PART
fbem-23447	172	51	being	be	AUX
fbem-23447	172	52	able	able	ADJ
fbem-23447	172	53	to	to	PART
fbem-23447	172	54	repay	repay	VERB
fbem-23447	172	55	the	the	DET
fbem-23447	172	56	money	money	NOUN
fbem-23447	172	57	because	because	SCONJ
fbem-23447	172	58	of	of	ADP
fbem-23447	172	59	the	the	DET
fbem-23447	172	60	low	low	ADJ
fbem-23447	172	61	solvency	solvency	NOUN
fbem-23447	172	62	.	.	PUNCT
fbem-23447	173	1	however	however	ADV
fbem-23447	173	2	,	,	PUNCT
fbem-23447	173	3	the	the	DET
fbem-23447	173	4	quick	quick	ADJ
fbem-23447	173	5	ratio	ratio	NOUN
fbem-23447	173	6	of	of	ADP
fbem-23447	173	7	current	current	ADJ
fbem-23447	173	8	ratio	ratio	NOUN
fbem-23447	173	9	is	be	AUX
fbem-23447	173	10	higher	high	ADJ
fbem-23447	173	11	than	than	ADP
fbem-23447	173	12	the	the	DET
fbem-23447	173	13	normal	normal	ADJ
fbem-23447	173	14	value	value	NOUN
fbem-23447	173	15	,	,	PUNCT
fbem-23447	173	16	while	while	SCONJ
fbem-23447	173	17	the	the	DET
fbem-23447	173	18	asset	asset	NOUN
fbem-23447	173	19	-	-	PUNCT
fbem-23447	173	20	liability	liability	NOUN
fbem-23447	173	21	ratio	ratio	NOUN
fbem-23447	173	22	and	and	CCONJ
fbem-23447	173	23	property	property	NOUN
fbem-23447	173	24	rights	right	NOUN
fbem-23447	173	25	ratio	ratio	NOUN
fbem-23447	173	26	are	be	AUX
fbem-23447	173	27	far	far	ADV
fbem-23447	173	28	lower	low	ADJ
fbem-23447	173	29	than	than	ADP
fbem-23447	173	30	the	the	DET
fbem-23447	173	31	normal	normal	ADJ
fbem-23447	173	32	value	value	NOUN
fbem-23447	173	33	of	of	ADP
fbem-23447	173	34	the	the	DET
fbem-23447	173	35	same	same	ADJ
fbem-23447	173	36	industry	industry	NOUN
fbem-23447	173	37	.	.	PUNCT
fbem-23447	174	1	the	the	DET
fbem-23447	174	2	reason	reason	NOUN
fbem-23447	174	3	for	for	ADP
fbem-23447	174	4	this	this	PRON
fbem-23447	174	5	is	be	AUX
fbem-23447	174	6	the	the	DET
fbem-23447	174	7	current	current	ADJ
fbem-23447	174	8	assets	asset	NOUN
fbem-23447	174	9	,	,	PUNCT
fbem-23447	174	10	the	the	DET
fbem-23447	174	11	proportion	proportion	NOUN
fbem-23447	174	12	of	of	ADP
fbem-23447	174	13	total	total	ADJ
fbem-23447	174	14	assets	asset	NOUN
fbem-23447	174	15	is	be	AUX
fbem-23447	174	16	high	high	ADJ
fbem-23447	174	17	.	.	PUNCT
fbem-23447	175	1	the	the	DET
fbem-23447	175	2	fundamental	fundamental	ADJ
fbem-23447	175	3	reason	reason	NOUN
fbem-23447	175	4	may	may	AUX
fbem-23447	175	5	be	be	AUX
fbem-23447	175	6	the	the	DET
fbem-23447	175	7	conservative	conservative	ADJ
fbem-23447	175	8	strategy	strategy	NOUN
fbem-23447	175	9	of	of	ADP
fbem-23447	175	10	the	the	DET
fbem-23447	175	11	enterprise	enterprise	NOUN
fbem-23447	175	12	.	.	PUNCT
fbem-23447	176	1	although	although	SCONJ
fbem-23447	176	2	the	the	DET
fbem-23447	176	3	conservative	conservative	ADJ
fbem-23447	176	4	strategy	strategy	NOUN
fbem-23447	176	5	will	will	AUX
fbem-23447	176	6	reduce	reduce	VERB
fbem-23447	176	7	the	the	DET
fbem-23447	176	8	risk	risk	NOUN
fbem-23447	176	9	of	of	ADP
fbem-23447	176	10	the	the	DET
fbem-23447	176	11	enterprise	enterprise	NOUN
fbem-23447	176	12	,	,	PUNCT
fbem-23447	176	13	it	it	PRON
fbem-23447	176	14	will	will	AUX
fbem-23447	176	15	also	also	ADV
fbem-23447	176	16	reduce	reduce	VERB
fbem-23447	176	17	the	the	DET
fbem-23447	176	18	speed	speed	NOUN
fbem-23447	176	19	of	of	ADP
fbem-23447	176	20	the	the	DET
fbem-23447	176	21	expansion	expansion	NOUN
fbem-23447	176	22	of	of	ADP
fbem-23447	176	23	the	the	DET
fbem-23447	176	24	enterprise	enterprise	NOUN
fbem-23447	176	25	.	.	PUNCT
fbem-23447	177	1	in	in	ADP
fbem-23447	177	2	this	this	DET
fbem-23447	177	3	way	way	NOUN
fbem-23447	177	4	,	,	PUNCT
fbem-23447	177	5	although	although	SCONJ
fbem-23447	177	6	some	some	DET
fbem-23447	177	7	creditors	creditor	NOUN
fbem-23447	177	8	are	be	AUX
fbem-23447	177	9	retained	retain	VERB
fbem-23447	177	10	,	,	PUNCT
fbem-23447	177	11	some	some	DET
fbem-23447	177	12	shareholders	shareholder	NOUN
fbem-23447	177	13	may	may	AUX
fbem-23447	177	14	reconsider	reconsider	VERB
fbem-23447	177	15	whether	whether	SCONJ
fbem-23447	177	16	to	to	PART
fbem-23447	177	17	continue	continue	VERB
fbem-23447	177	18	to	to	PART
fbem-23447	177	19	invest	invest	VERB
fbem-23447	177	20	in	in	ADP
fbem-23447	177	21	the	the	DET
fbem-23447	177	22	company	company	NOUN
fbem-23447	177	23	,	,	PUNCT
fbem-23447	177	24	which	which	PRON
fbem-23447	177	25	will	will	AUX
fbem-23447	177	26	hinder	hinder	VERB
fbem-23447	177	27	the	the	DET
fbem-23447	177	28	development	development	NOUN
fbem-23447	177	29	of	of	ADP
fbem-23447	177	30	the	the	DET
fbem-23447	177	31	enterprise	enterprise	NOUN
fbem-23447	177	32	and	and	CCONJ
fbem-23447	177	33	the	the	DET
fbem-23447	177	34	company	company	NOUN
fbem-23447	177	35	may	may	AUX
fbem-23447	177	36	face	face	VERB
fbem-23447	177	37	operational	operational	ADJ
fbem-23447	177	38	risks	risk	NOUN
fbem-23447	177	39	.	.	PUNCT
fbem-23447	178	1	4.2	4.2	NUM
fbem-23447	178	2	.	.	PUNCT
fbem-23447	178	3	too	too	ADV
fbem-23447	178	4	high	high	ADJ
fbem-23447	178	5	cash	cash	NOUN
fbem-23447	178	6	ratio	ratio	NOUN
fbem-23447	178	7	will	will	AUX
fbem-23447	178	8	affect	affect	VERB
fbem-23447	178	9	the	the	DET
fbem-23447	178	10	interests	interest	NOUN
fbem-23447	178	11	of	of	ADP
fbem-23447	178	12	the	the	DET
fbem-23447	178	13	enterprise	enterprise	NOUN
fbem-23447	178	14	it	it	PRON
fbem-23447	178	15	can	can	AUX
fbem-23447	178	16	be	be	AUX
fbem-23447	178	17	seen	see	VERB
fbem-23447	178	18	from	from	ADP
fbem-23447	178	19	the	the	DET
fbem-23447	178	20	above	above	ADJ
fbem-23447	178	21	data	datum	NOUN
fbem-23447	178	22	that	that	PRON
fbem-23447	178	23	the	the	DET
fbem-23447	178	24	cash	cash	NOUN
fbem-23447	178	25	ratio	ratio	NOUN
fbem-23447	178	26	of	of	ADP
fbem-23447	178	27	the	the	DET
fbem-23447	178	28	enterprise	enterprise	NOUN
fbem-23447	178	29	is	be	AUX
fbem-23447	178	30	much	much	ADV
fbem-23447	178	31	higher	high	ADJ
fbem-23447	178	32	than	than	ADP
fbem-23447	178	33	the	the	DET
fbem-23447	178	34	normal	normal	ADJ
fbem-23447	178	35	value	value	NOUN
fbem-23447	178	36	of	of	ADP
fbem-23447	178	37	the	the	DET
fbem-23447	178	38	manufacturing	manufacturing	NOUN
fbem-23447	178	39	industry	industry	NOUN
fbem-23447	178	40	in	in	ADP
fbem-23447	178	41	the	the	DET
fbem-23447	178	42	same	same	ADJ
fbem-23447	178	43	industry	industry	NOUN
fbem-23447	178	44	.	.	PUNCT
fbem-23447	179	1	too	too	ADV
fbem-23447	179	2	high	high	ADJ
fbem-23447	179	3	cash	cash	NOUN
fbem-23447	179	4	ratio	ratio	NOUN
fbem-23447	179	5	means	mean	VERB
fbem-23447	179	6	that	that	SCONJ
fbem-23447	179	7	the	the	DET
fbem-23447	179	8	enterprise	enterprise	NOUN
fbem-23447	179	9	has	have	VERB
fbem-23447	179	10	too	too	ADV
fbem-23447	179	11	much	much	ADJ
fbem-23447	179	12	cash	cash	NOUN
fbem-23447	179	13	on	on	ADP
fbem-23447	179	14	hand	hand	NOUN
fbem-23447	179	15	.	.	PUNCT
fbem-23447	180	1	cash	cash	NOUN
fbem-23447	180	2	is	be	AUX
fbem-23447	180	3	an	an	DET
fbem-23447	180	4	asset	asset	NOUN
fbem-23447	180	5	with	with	ADP
fbem-23447	180	6	strong	strong	ADJ
fbem-23447	180	7	liquidity	liquidity	NOUN
fbem-23447	180	8	and	and	CCONJ
fbem-23447	180	9	low	low	ADJ
fbem-23447	180	10	risk	risk	NOUN
fbem-23447	180	11	but	but	CCONJ
fbem-23447	180	12	relatively	relatively	ADV
fbem-23447	180	13	low	low	ADJ
fbem-23447	180	14	return	return	NOUN
fbem-23447	180	15	rate	rate	NOUN
fbem-23447	180	16	.	.	PUNCT
fbem-23447	181	1	excessive	excessive	ADJ
fbem-23447	181	2	cash	cash	NOUN
fbem-23447	181	3	retention	retention	NOUN
fbem-23447	181	4	will	will	AUX
fbem-23447	181	5	make	make	VERB
fbem-23447	181	6	enterprises	enterprise	NOUN
fbem-23447	181	7	give	give	VERB
fbem-23447	181	8	up	up	ADP
fbem-23447	181	9	some	some	DET
fbem-23447	181	10	opportunities	opportunity	NOUN
fbem-23447	181	11	to	to	PART
fbem-23447	181	12	invest	invest	VERB
fbem-23447	181	13	in	in	ADP
fbem-23447	181	14	other	other	ADJ
fbem-23447	181	15	industries	industry	NOUN
fbem-23447	181	16	and	and	CCONJ
fbem-23447	181	17	correspondingly	correspondingly	ADV
fbem-23447	181	18	lose	lose	VERB
fbem-23447	181	19	some	some	DET
fbem-23447	181	20	opportunity	opportunity	NOUN
fbem-23447	181	21	costs	cost	NOUN
fbem-23447	181	22	,	,	PUNCT
fbem-23447	181	23	which	which	PRON
fbem-23447	181	24	will	will	AUX
fbem-23447	181	25	reduce	reduce	VERB
fbem-23447	181	26	the	the	DET
fbem-23447	181	27	earnings	earning	NOUN
fbem-23447	181	28	of	of	ADP
fbem-23447	181	29	enterprises	enterprise	NOUN
fbem-23447	181	30	.	.	PUNCT
fbem-23447	182	1	the	the	DET
fbem-23447	182	2	reason	reason	NOUN
fbem-23447	182	3	for	for	ADP
fbem-23447	182	4	this	this	DET
fbem-23447	182	5	situation	situation	NOUN
fbem-23447	182	6	is	be	AUX
fbem-23447	182	7	likely	likely	ADJ
fbem-23447	182	8	to	to	PART
fbem-23447	182	9	be	be	AUX
fbem-23447	182	10	the	the	DET
fbem-23447	182	11	decision	decision	NOUN
fbem-23447	182	12	of	of	ADP
fbem-23447	182	13	the	the	DET
fbem-23447	182	14	management	management	NOUN
fbem-23447	182	15	.	.	PUNCT
fbem-23447	183	1	in	in	ADP
fbem-23447	183	2	order	order	NOUN
fbem-23447	183	3	to	to	PART
fbem-23447	183	4	control	control	VERB
fbem-23447	183	5	the	the	DET
fbem-23447	183	6	risk	risk	NOUN
fbem-23447	183	7	,	,	PUNCT
fbem-23447	183	8	the	the	DET
fbem-23447	183	9	management	management	NOUN
fbem-23447	183	10	keeps	keep	VERB
fbem-23447	183	11	more	more	ADJ
fbem-23447	183	12	cash	cash	NOUN
fbem-23447	183	13	flow	flow	NOUN
fbem-23447	183	14	and	and	CCONJ
fbem-23447	183	15	maintains	maintain	VERB
fbem-23447	183	16	a	a	DET
fbem-23447	183	17	conservative	conservative	ADJ
fbem-23447	183	18	strategy	strategy	NOUN
fbem-23447	183	19	.	.	PUNCT
fbem-23447	184	1	4.3	4.3	NUM
fbem-23447	184	2	.	.	PUNCT
fbem-23447	184	3	excessive	excessive	ADJ
fbem-23447	184	4	accounts	account	NOUN
fbem-23447	184	5	receivable	receivable	ADJ
fbem-23447	184	6	ratio	ratio	NOUN
fbem-23447	184	7	affects	affect	VERB
fbem-23447	184	8	asset	asset	NOUN
fbem-23447	184	9	quality	quality	NOUN
fbem-23447	184	10	n	n	DET
fbem-23447	184	11	company	company	NOUN
fbem-23447	184	12	has	have	VERB
fbem-23447	184	13	a	a	DET
fbem-23447	184	14	relatively	relatively	ADV
fbem-23447	184	15	large	large	ADJ
fbem-23447	184	16	proportion	proportion	NOUN
fbem-23447	184	17	of	of	ADP
fbem-23447	184	18	capital	capital	NOUN
fbem-23447	184	19	and	and	CCONJ
fbem-23447	184	20	48	48	NUM
fbem-23447	184	21	a	a	DET
fbem-23447	184	22	relatively	relatively	ADV
fbem-23447	184	23	low	low	ADJ
fbem-23447	184	24	asset	asset	NOUN
fbem-23447	184	25	-	-	PUNCT
fbem-23447	184	26	liability	liability	NOUN
fbem-23447	184	27	ratio	ratio	NOUN
fbem-23447	184	28	.	.	PUNCT
fbem-23447	185	1	the	the	DET
fbem-23447	185	2	utilization	utilization	NOUN
fbem-23447	185	3	of	of	ADP
fbem-23447	185	4	effective	effective	ADJ
fbem-23447	185	5	assets	asset	NOUN
fbem-23447	185	6	is	be	AUX
fbem-23447	185	7	not	not	PART
fbem-23447	185	8	high	high	ADJ
fbem-23447	185	9	,	,	PUNCT
fbem-23447	185	10	the	the	DET
fbem-23447	185	11	idle	idle	ADJ
fbem-23447	185	12	assets	asset	NOUN
fbem-23447	185	13	are	be	AUX
fbem-23447	185	14	improperly	improperly	ADV
fbem-23447	185	15	handled	handle	VERB
fbem-23447	185	16	,	,	PUNCT
fbem-23447	185	17	the	the	DET
fbem-23447	185	18	receivables	receivables	NOUN
fbem-23447	185	19	account	account	VERB
fbem-23447	185	20	for	for	ADP
fbem-23447	185	21	a	a	DET
fbem-23447	185	22	large	large	ADJ
fbem-23447	185	23	proportion	proportion	NOUN
fbem-23447	185	24	,	,	PUNCT
fbem-23447	185	25	and	and	CCONJ
fbem-23447	185	26	the	the	DET
fbem-23447	185	27	liquidity	liquidity	NOUN
fbem-23447	185	28	of	of	ADP
fbem-23447	185	29	some	some	DET
fbem-23447	185	30	assets	asset	NOUN
fbem-23447	185	31	is	be	AUX
fbem-23447	185	32	low	low	ADJ
fbem-23447	185	33	.	.	PUNCT
fbem-23447	186	1	however	however	ADV
fbem-23447	186	2	,	,	PUNCT
fbem-23447	186	3	the	the	DET
fbem-23447	186	4	processing	processing	NOUN
fbem-23447	186	5	and	and	CCONJ
fbem-23447	186	6	manufacturing	manufacturing	NOUN
fbem-23447	186	7	industry	industry	NOUN
fbem-23447	186	8	needs	need	VERB
fbem-23447	186	9	large	large	ADJ
fbem-23447	186	10	liquidity	liquidity	NOUN
fbem-23447	186	11	assets	asset	NOUN
fbem-23447	186	12	,	,	PUNCT
fbem-23447	186	13	while	while	SCONJ
fbem-23447	186	14	the	the	DET
fbem-23447	186	15	liquidity	liquidity	NOUN
fbem-23447	186	16	of	of	ADP
fbem-23447	186	17	receivables	receivables	NOUN
fbem-23447	186	18	is	be	AUX
fbem-23447	186	19	relatively	relatively	ADV
fbem-23447	186	20	low	low	ADJ
fbem-23447	186	21	.	.	PUNCT
fbem-23447	187	1	if	if	SCONJ
fbem-23447	187	2	the	the	DET
fbem-23447	187	3	urgent	urgent	ADJ
fbem-23447	187	4	investment	investment	NOUN
fbem-23447	187	5	and	and	CCONJ
fbem-23447	187	6	production	production	NOUN
fbem-23447	187	7	can	can	AUX
fbem-23447	187	8	not	not	PART
fbem-23447	187	9	be	be	AUX
fbem-23447	187	10	realized	realize	VERB
fbem-23447	187	11	in	in	ADP
fbem-23447	187	12	time	time	NOUN
fbem-23447	187	13	,	,	PUNCT
fbem-23447	187	14	and	and	CCONJ
fbem-23447	187	15	the	the	DET
fbem-23447	187	16	loan	loan	NOUN
fbem-23447	187	17	interest	interest	NOUN
fbem-23447	187	18	rate	rate	NOUN
fbem-23447	187	19	of	of	ADP
fbem-23447	187	20	receivables	receivables	NOUN
fbem-23447	187	21	is	be	AUX
fbem-23447	187	22	not	not	PART
fbem-23447	187	23	high	high	ADJ
fbem-23447	187	24	.	.	PUNCT
fbem-23447	188	1	the	the	DET
fbem-23447	188	2	proportion	proportion	NOUN
fbem-23447	188	3	of	of	ADP
fbem-23447	188	4	receivables	receivables	NOUN
fbem-23447	188	5	in	in	ADP
fbem-23447	188	6	current	current	ADJ
fbem-23447	188	7	assets	asset	NOUN
fbem-23447	188	8	should	should	AUX
fbem-23447	188	9	generally	generally	ADV
fbem-23447	188	10	be	be	AUX
fbem-23447	188	11	controlled	control	VERB
fbem-23447	188	12	within	within	ADP
fbem-23447	188	13	one	one	NUM
fbem-23447	188	14	-	-	PUNCT
fbem-23447	188	15	third	third	NOUN
fbem-23447	188	16	,	,	PUNCT
fbem-23447	188	17	if	if	SCONJ
fbem-23447	188	18	more	more	ADJ
fbem-23447	188	19	than	than	ADP
fbem-23447	188	20	the	the	DET
fbem-23447	188	21	risk	risk	NOUN
fbem-23447	188	22	is	be	AUX
fbem-23447	188	23	greater	great	ADJ
fbem-23447	188	24	.	.	PUNCT
fbem-23447	189	1	however	however	ADV
fbem-23447	189	2	,	,	PUNCT
fbem-23447	189	3	the	the	DET
fbem-23447	189	4	ratio	ratio	NOUN
fbem-23447	189	5	of	of	ADP
fbem-23447	189	6	accounts	account	NOUN
fbem-23447	189	7	receivable	receivable	ADJ
fbem-23447	189	8	to	to	ADP
fbem-23447	189	9	current	current	ADJ
fbem-23447	189	10	assets	asset	NOUN
fbem-23447	189	11	of	of	ADP
fbem-23447	189	12	n	n	PRON
fbem-23447	189	13	company	company	NOUN
fbem-23447	189	14	is	be	AUX
fbem-23447	189	15	about	about	ADV
fbem-23447	189	16	half	half	NOUN
fbem-23447	189	17	,	,	PUNCT
fbem-23447	189	18	which	which	PRON
fbem-23447	189	19	will	will	AUX
fbem-23447	189	20	affect	affect	VERB
fbem-23447	189	21	the	the	DET
fbem-23447	189	22	efficiency	efficiency	NOUN
fbem-23447	189	23	of	of	ADP
fbem-23447	189	24	daily	daily	ADJ
fbem-23447	189	25	production	production	NOUN
fbem-23447	189	26	activities	activity	NOUN
fbem-23447	189	27	,	,	PUNCT
fbem-23447	189	28	lower	low	ADJ
fbem-23447	189	29	productivity	productivity	NOUN
fbem-23447	189	30	,	,	PUNCT
fbem-23447	189	31	increase	increase	VERB
fbem-23447	189	32	costs	cost	NOUN
fbem-23447	189	33	and	and	CCONJ
fbem-23447	189	34	reduce	reduce	VERB
fbem-23447	189	35	profits	profit	NOUN
fbem-23447	189	36	.	.	PUNCT
fbem-23447	190	1	there	there	PRON
fbem-23447	190	2	are	be	VERB
fbem-23447	190	3	many	many	ADJ
fbem-23447	190	4	reasons	reason	NOUN
fbem-23447	190	5	for	for	ADP
fbem-23447	190	6	the	the	DET
fbem-23447	190	7	large	large	ADJ
fbem-23447	190	8	amount	amount	NOUN
fbem-23447	190	9	of	of	ADP
fbem-23447	190	10	receivables	receivables	NOUN
fbem-23447	190	11	,	,	PUNCT
fbem-23447	190	12	such	such	ADJ
fbem-23447	190	13	as	as	ADP
fbem-23447	190	14	enterprise	enterprise	NOUN
fbem-23447	190	15	managers	manager	NOUN
fbem-23447	190	16	do	do	AUX
fbem-23447	190	17	not	not	PART
fbem-23447	190	18	pay	pay	VERB
fbem-23447	190	19	enough	enough	ADJ
fbem-23447	190	20	attention	attention	NOUN
fbem-23447	190	21	to	to	ADP
fbem-23447	190	22	the	the	DET
fbem-23447	190	23	credit	credit	NOUN
fbem-23447	190	24	screening	screening	NOUN
fbem-23447	190	25	of	of	ADP
fbem-23447	190	26	accounts	account	NOUN
fbem-23447	190	27	receivable	receivable	ADJ
fbem-23447	190	28	customers	customer	NOUN
fbem-23447	190	29	,	,	PUNCT
fbem-23447	190	30	lack	lack	NOUN
fbem-23447	190	31	of	of	ADP
fbem-23447	190	32	internal	internal	ADJ
fbem-23447	190	33	control	control	NOUN
fbem-23447	190	34	and	and	CCONJ
fbem-23447	190	35	incentive	incentive	NOUN
fbem-23447	190	36	system	system	NOUN
fbem-23447	190	37	;	;	PUNCT
fbem-23447	190	38	only	only	ADV
fbem-23447	190	39	the	the	DET
fbem-23447	190	40	pursuit	pursuit	NOUN
fbem-23447	190	41	of	of	ADP
fbem-23447	190	42	sales	sale	NOUN
fbem-23447	190	43	volume	volume	NOUN
fbem-23447	190	44	,	,	PUNCT
fbem-23447	190	45	lack	lack	NOUN
fbem-23447	190	46	of	of	ADP
fbem-23447	190	47	risk	risk	NOUN
fbem-23447	190	48	awareness	awareness	NOUN
fbem-23447	190	49	,	,	PUNCT
fbem-23447	190	50	there	there	PRON
fbem-23447	190	51	is	be	VERB
fbem-23447	190	52	improper	improper	ADJ
fbem-23447	190	53	management	management	NOUN
fbem-23447	190	54	of	of	ADP
fbem-23447	190	55	customer	customer	NOUN
fbem-23447	190	56	credit	credit	NOUN
fbem-23447	190	57	screening	screening	NOUN
fbem-23447	190	58	,	,	PUNCT
fbem-23447	190	59	there	there	PRON
fbem-23447	190	60	is	be	VERB
fbem-23447	190	61	no	no	DET
fbem-23447	190	62	very	very	ADV
fbem-23447	190	63	perfect	perfect	ADJ
fbem-23447	190	64	loan	loan	NOUN
fbem-23447	190	65	credit	credit	NOUN
fbem-23447	190	66	system	system	NOUN
fbem-23447	190	67	.	.	PUNCT
fbem-23447	191	1	5	5	X
fbem-23447	191	2	.	.	X
fbem-23447	191	3	countermeasures	countermeasure	NOUN
fbem-23447	191	4	to	to	PART
fbem-23447	191	5	improve	improve	VERB
fbem-23447	191	6	the	the	DET
fbem-23447	191	7	solvency	solvency	NOUN
fbem-23447	191	8	of	of	ADP
fbem-23447	191	9	company	company	NOUN
fbem-23447	191	10	n	n	CCONJ
fbem-23447	191	11	5.1	5.1	NUM
fbem-23447	191	12	.	.	PUNCT
fbem-23447	192	1	optimize	optimize	VERB
fbem-23447	192	2	the	the	DET
fbem-23447	192	3	capital	capital	NOUN
fbem-23447	192	4	structure	structure	NOUN
fbem-23447	192	5	at	at	ADP
fbem-23447	192	6	present	present	ADJ
fbem-23447	192	7	,	,	PUNCT
fbem-23447	192	8	there	there	PRON
fbem-23447	192	9	is	be	VERB
fbem-23447	192	10	fierce	fierce	ADJ
fbem-23447	192	11	competition	competition	NOUN
fbem-23447	192	12	in	in	ADP
fbem-23447	192	13	various	various	ADJ
fbem-23447	192	14	industries	industry	NOUN
fbem-23447	192	15	.	.	PUNCT
fbem-23447	193	1	in	in	ADP
fbem-23447	193	2	today	today	NOUN
fbem-23447	193	3	's	's	PART
fbem-23447	193	4	economic	economic	ADJ
fbem-23447	193	5	market	market	NOUN
fbem-23447	193	6	,	,	PUNCT
fbem-23447	193	7	the	the	DET
fbem-23447	193	8	financing	financing	NOUN
fbem-23447	193	9	and	and	CCONJ
fbem-23447	193	10	investment	investment	NOUN
fbem-23447	193	11	way	way	NOUN
fbem-23447	193	12	is	be	AUX
fbem-23447	193	13	no	no	ADV
fbem-23447	193	14	longer	long	ADV
fbem-23447	193	15	the	the	DET
fbem-23447	193	16	single	single	ADJ
fbem-23447	193	17	loan	loan	NOUN
fbem-23447	193	18	from	from	ADP
fbem-23447	193	19	the	the	DET
fbem-23447	193	20	bank	bank	NOUN
fbem-23447	193	21	in	in	ADP
fbem-23447	193	22	the	the	DET
fbem-23447	193	23	past	past	NOUN
fbem-23447	193	24	,	,	PUNCT
fbem-23447	193	25	but	but	CCONJ
fbem-23447	193	26	develops	develop	VERB
fbem-23447	193	27	to	to	ADP
fbem-23447	193	28	a	a	DET
fbem-23447	193	29	variety	variety	NOUN
fbem-23447	193	30	of	of	ADP
fbem-23447	193	31	channels	channel	NOUN
fbem-23447	193	32	to	to	PART
fbem-23447	193	33	raise	raise	VERB
fbem-23447	193	34	funds	fund	NOUN
fbem-23447	193	35	and	and	CCONJ
fbem-23447	193	36	invest	invest	VERB
fbem-23447	193	37	and	and	CCONJ
fbem-23447	193	38	use	use	VERB
fbem-23447	193	39	funds	fund	NOUN
fbem-23447	193	40	.	.	PUNCT
fbem-23447	194	1	therefore	therefore	ADV
fbem-23447	194	2	,	,	PUNCT
fbem-23447	194	3	enterprises	enterprise	NOUN
fbem-23447	194	4	must	must	AUX
fbem-23447	194	5	make	make	VERB
fbem-23447	194	6	a	a	DET
fbem-23447	194	7	reasonable	reasonable	ADJ
fbem-23447	194	8	plan	plan	NOUN
fbem-23447	194	9	before	before	ADP
fbem-23447	194	10	carrying	carry	VERB
fbem-23447	194	11	out	out	ADP
fbem-23447	194	12	activities	activity	NOUN
fbem-23447	194	13	,	,	PUNCT
fbem-23447	194	14	try	try	VERB
fbem-23447	194	15	to	to	PART
fbem-23447	194	16	control	control	VERB
fbem-23447	194	17	the	the	DET
fbem-23447	194	18	cash	cash	NOUN
fbem-23447	194	19	flow	flow	NOUN
fbem-23447	194	20	at	at	ADP
fbem-23447	194	21	an	an	DET
fbem-23447	194	22	average	average	ADJ
fbem-23447	194	23	level	level	NOUN
fbem-23447	194	24	,	,	PUNCT
fbem-23447	194	25	and	and	CCONJ
fbem-23447	194	26	invest	invest	VERB
fbem-23447	194	27	the	the	DET
fbem-23447	194	28	excess	excess	ADJ
fbem-23447	194	29	monetary	monetary	ADJ
fbem-23447	194	30	funds	fund	NOUN
fbem-23447	194	31	on	on	ADP
fbem-23447	194	32	hand	hand	NOUN
fbem-23447	194	33	.	.	PUNCT
fbem-23447	195	1	jiangsu	jiangsu	PROPN
fbem-23447	195	2	yangzhou	yangzhou	PROPN
fbem-23447	195	3	new	new	PROPN
fbem-23447	195	4	material	material	PROPN
fbem-23447	195	5	co.	co.	PROPN
fbem-23447	195	6	,	,	PUNCT
fbem-23447	195	7	ltd	ltd	PROPN
fbem-23447	195	8	.	.	PROPN
fbem-23447	195	9	has	have	VERB
fbem-23447	195	10	a	a	DET
fbem-23447	195	11	high	high	ADJ
fbem-23447	195	12	solvency	solvency	NOUN
fbem-23447	195	13	and	and	CCONJ
fbem-23447	195	14	does	do	AUX
fbem-23447	195	15	not	not	PART
fbem-23447	195	16	need	need	VERB
fbem-23447	195	17	to	to	PART
fbem-23447	195	18	improve	improve	VERB
fbem-23447	195	19	again	again	ADV
fbem-23447	195	20	,	,	PUNCT
fbem-23447	195	21	and	and	CCONJ
fbem-23447	195	22	the	the	DET
fbem-23447	195	23	solvency	solvency	NOUN
fbem-23447	195	24	of	of	ADP
fbem-23447	195	25	the	the	DET
fbem-23447	195	26	enterprise	enterprise	NOUN
fbem-23447	195	27	through	through	ADP
fbem-23447	195	28	the	the	DET
fbem-23447	195	29	numerical	numerical	ADJ
fbem-23447	195	30	analysis	analysis	NOUN
fbem-23447	195	31	of	of	ADP
fbem-23447	195	32	various	various	ADJ
fbem-23447	195	33	indicators	indicator	NOUN
fbem-23447	195	34	found	find	VERB
fbem-23447	195	35	that	that	SCONJ
fbem-23447	195	36	most	most	ADJ
fbem-23447	195	37	of	of	ADP
fbem-23447	195	38	the	the	DET
fbem-23447	195	39	indicators	indicator	NOUN
fbem-23447	195	40	are	be	AUX
fbem-23447	195	41	higher	high	ADJ
fbem-23447	195	42	or	or	CCONJ
fbem-23447	195	43	lower	low	ADJ
fbem-23447	195	44	than	than	ADP
fbem-23447	195	45	the	the	DET
fbem-23447	195	46	normal	normal	ADJ
fbem-23447	195	47	value	value	NOUN
fbem-23447	195	48	,	,	PUNCT
fbem-23447	195	49	such	such	ADJ
fbem-23447	195	50	as	as	ADP
fbem-23447	195	51	liquidity	liquidity	NOUN
fbem-23447	195	52	ratio	ratio	NOUN
fbem-23447	195	53	,	,	PUNCT
fbem-23447	195	54	quick	quick	ADJ
fbem-23447	195	55	ratio	ratio	NOUN
fbem-23447	195	56	and	and	CCONJ
fbem-23447	195	57	cash	cash	NOUN
fbem-23447	195	58	ratio	ratio	NOUN
fbem-23447	195	59	ratio	ratio	NOUN
fbem-23447	195	60	is	be	AUX
fbem-23447	195	61	too	too	ADV
fbem-23447	195	62	high	high	ADJ
fbem-23447	195	63	,	,	PUNCT
fbem-23447	195	64	asset	asset	NOUN
fbem-23447	195	65	-	-	PUNCT
fbem-23447	195	66	liability	liability	NOUN
fbem-23447	195	67	ratio	ratio	NOUN
fbem-23447	195	68	property	property	NOUN
fbem-23447	195	69	rights	right	NOUN
fbem-23447	195	70	ratio	ratio	NOUN
fbem-23447	195	71	is	be	AUX
fbem-23447	195	72	too	too	ADV
fbem-23447	195	73	low	low	ADJ
fbem-23447	195	74	,	,	PUNCT
fbem-23447	195	75	these	these	DET
fbem-23447	195	76	situations	situation	NOUN
fbem-23447	195	77	point	point	VERB
fbem-23447	195	78	to	to	ADP
fbem-23447	195	79	a	a	DET
fbem-23447	195	80	direction	direction	NOUN
fbem-23447	195	81	.	.	PUNCT
fbem-23447	196	1	that	that	PRON
fbem-23447	196	2	is	be	AUX
fbem-23447	196	3	,	,	PUNCT
fbem-23447	196	4	the	the	DET
fbem-23447	196	5	proportion	proportion	NOUN
fbem-23447	196	6	of	of	ADP
fbem-23447	196	7	current	current	ADJ
fbem-23447	196	8	assets	asset	NOUN
fbem-23447	196	9	is	be	AUX
fbem-23447	196	10	too	too	ADV
fbem-23447	196	11	high	high	ADJ
fbem-23447	196	12	,	,	PUNCT
fbem-23447	196	13	so	so	SCONJ
fbem-23447	196	14	in	in	ADP
fbem-23447	196	15	order	order	NOUN
fbem-23447	196	16	to	to	PART
fbem-23447	196	17	better	well	ADV
fbem-23447	196	18	develop	develop	VERB
fbem-23447	196	19	the	the	DET
fbem-23447	196	20	enterprise	enterprise	NOUN
fbem-23447	196	21	,	,	PUNCT
fbem-23447	196	22	managers	manager	NOUN
fbem-23447	196	23	need	need	VERB
fbem-23447	196	24	to	to	PART
fbem-23447	196	25	give	give	VERB
fbem-23447	196	26	up	up	ADP
fbem-23447	196	27	the	the	DET
fbem-23447	196	28	conservative	conservative	ADJ
fbem-23447	196	29	strategy	strategy	NOUN
fbem-23447	196	30	,	,	PUNCT
fbem-23447	196	31	appropriately	appropriately	ADV
fbem-23447	196	32	raise	raise	VERB
fbem-23447	196	33	funds	fund	NOUN
fbem-23447	196	34	to	to	PART
fbem-23447	196	35	expand	expand	VERB
fbem-23447	196	36	the	the	DET
fbem-23447	196	37	operation	operation	NOUN
fbem-23447	196	38	of	of	ADP
fbem-23447	196	39	the	the	DET
fbem-23447	196	40	enterprise	enterprise	NOUN
fbem-23447	196	41	by	by	ADP
fbem-23447	196	42	issuing	issue	VERB
fbem-23447	196	43	debt	debt	NOUN
fbem-23447	196	44	or	or	CCONJ
fbem-23447	196	45	make	make	VERB
fbem-23447	196	46	foreign	foreign	ADJ
fbem-23447	196	47	investment	investment	NOUN
fbem-23447	196	48	with	with	ADP
fbem-23447	196	49	spare	spare	ADJ
fbem-23447	196	50	funds	fund	NOUN
fbem-23447	196	51	,	,	PUNCT
fbem-23447	196	52	appropriately	appropriately	ADV
fbem-23447	196	53	increase	increase	VERB
fbem-23447	196	54	the	the	DET
fbem-23447	196	55	proportion	proportion	NOUN
fbem-23447	196	56	of	of	ADP
fbem-23447	196	57	debt	debt	NOUN
fbem-23447	196	58	,	,	PUNCT
fbem-23447	196	59	and	and	CCONJ
fbem-23447	196	60	maximize	maximize	VERB
fbem-23447	196	61	the	the	DET
fbem-23447	196	62	value	value	NOUN
fbem-23447	196	63	of	of	ADP
fbem-23447	196	64	current	current	ADJ
fbem-23447	196	65	assets	asset	NOUN
fbem-23447	196	66	of	of	ADP
fbem-23447	196	67	the	the	DET
fbem-23447	196	68	enterprise	enterprise	NOUN
fbem-23447	196	69	.	.	PUNCT
fbem-23447	197	1	it	it	PRON
fbem-23447	197	2	can	can	AUX
fbem-23447	197	3	not	not	PART
fbem-23447	197	4	only	only	ADV
fbem-23447	197	5	meet	meet	VERB
fbem-23447	197	6	the	the	DET
fbem-23447	197	7	requirements	requirement	NOUN
fbem-23447	197	8	of	of	ADP
fbem-23447	197	9	creditors	creditor	NOUN
fbem-23447	197	10	,	,	PUNCT
fbem-23447	197	11	but	but	CCONJ
fbem-23447	197	12	also	also	ADV
fbem-23447	197	13	improve	improve	VERB
fbem-23447	197	14	the	the	DET
fbem-23447	197	15	rate	rate	NOUN
fbem-23447	197	16	of	of	ADP
fbem-23447	197	17	return	return	NOUN
fbem-23447	197	18	of	of	ADP
fbem-23447	197	19	enterprises	enterprise	NOUN
fbem-23447	197	20	in	in	ADP
fbem-23447	197	21	line	line	NOUN
fbem-23447	197	22	with	with	ADP
fbem-23447	197	23	the	the	DET
fbem-23447	197	24	expectations	expectation	NOUN
fbem-23447	197	25	of	of	ADP
fbem-23447	197	26	shareholders	shareholder	NOUN
fbem-23447	197	27	,	,	PUNCT
fbem-23447	197	28	and	and	CCONJ
fbem-23447	197	29	maximize	maximize	VERB
fbem-23447	197	30	the	the	DET
fbem-23447	197	31	shareholders	shareholder	NOUN
fbem-23447	197	32	'	'	PART
fbem-23447	197	33	equity	equity	NOUN
fbem-23447	197	34	and	and	CCONJ
fbem-23447	197	35	enterprise	enterprise	NOUN
fbem-23447	197	36	value	value	NOUN
fbem-23447	197	37	.	.	PUNCT
fbem-23447	198	1	5.2	5.2	NUM
fbem-23447	198	2	.	.	PUNCT
fbem-23447	198	3	correctly	correctly	ADV
fbem-23447	198	4	use	use	VERB
fbem-23447	198	5	the	the	DET
fbem-23447	198	6	idle	idle	ADJ
fbem-23447	198	7	funds	fund	NOUN
fbem-23447	198	8	of	of	ADP
fbem-23447	198	9	the	the	DET
fbem-23447	198	10	enterprise	enterprise	NOUN
fbem-23447	198	11	to	to	PART
fbem-23447	198	12	increase	increase	VERB
fbem-23447	198	13	the	the	DET
fbem-23447	198	14	enterprise	enterprise	NOUN
fbem-23447	198	15	income	income	NOUN
fbem-23447	198	16	if	if	SCONJ
fbem-23447	198	17	the	the	DET
fbem-23447	198	18	company	company	NOUN
fbem-23447	198	19	's	's	PART
fbem-23447	198	20	cash	cash	NOUN
fbem-23447	198	21	ratio	ratio	NOUN
fbem-23447	198	22	is	be	AUX
fbem-23447	198	23	too	too	ADV
fbem-23447	198	24	high	high	ADJ
fbem-23447	198	25	,	,	PUNCT
fbem-23447	198	26	the	the	DET
fbem-23447	198	27	company	company	NOUN
fbem-23447	198	28	's	's	PART
fbem-23447	198	29	income	income	NOUN
fbem-23447	198	30	will	will	AUX
fbem-23447	198	31	fall	fall	VERB
fbem-23447	198	32	because	because	SCONJ
fbem-23447	198	33	the	the	DET
fbem-23447	198	34	cash	cash	NOUN
fbem-23447	198	35	income	income	NOUN
fbem-23447	198	36	is	be	AUX
fbem-23447	198	37	not	not	PART
fbem-23447	198	38	high	high	ADJ
fbem-23447	198	39	.	.	PUNCT
fbem-23447	199	1	if	if	SCONJ
fbem-23447	199	2	the	the	DET
fbem-23447	199	3	cash	cash	NOUN
fbem-23447	199	4	ratio	ratio	NOUN
fbem-23447	199	5	is	be	AUX
fbem-23447	199	6	too	too	ADV
fbem-23447	199	7	high	high	ADJ
fbem-23447	199	8	,	,	PUNCT
fbem-23447	199	9	the	the	DET
fbem-23447	199	10	company	company	NOUN
fbem-23447	199	11	's	's	PART
fbem-23447	199	12	spare	spare	ADJ
fbem-23447	199	13	funds	fund	NOUN
fbem-23447	199	14	will	will	AUX
fbem-23447	199	15	be	be	AUX
fbem-23447	199	16	too	too	ADV
fbem-23447	199	17	much	much	ADJ
fbem-23447	199	18	,	,	PUNCT
fbem-23447	199	19	and	and	CCONJ
fbem-23447	199	20	the	the	DET
fbem-23447	199	21	capital	capital	NOUN
fbem-23447	199	22	utilization	utilization	NOUN
fbem-23447	199	23	rate	rate	NOUN
fbem-23447	199	24	will	will	AUX
fbem-23447	199	25	be	be	AUX
fbem-23447	199	26	low	low	ADJ
fbem-23447	199	27	,	,	PUNCT
fbem-23447	199	28	thus	thus	ADV
fbem-23447	199	29	affecting	affect	VERB
fbem-23447	199	30	the	the	DET
fbem-23447	199	31	company	company	NOUN
fbem-23447	199	32	's	's	PART
fbem-23447	199	33	capital	capital	NOUN
fbem-23447	199	34	income	income	NOUN
fbem-23447	199	35	index	index	NOUN
fbem-23447	199	36	.	.	PUNCT
fbem-23447	200	1	if	if	SCONJ
fbem-23447	200	2	the	the	DET
fbem-23447	200	3	liquidity	liquidity	NOUN
fbem-23447	200	4	and	and	CCONJ
fbem-23447	200	5	quick	quick	ADJ
fbem-23447	200	6	ratio	ratio	NOUN
fbem-23447	200	7	are	be	AUX
fbem-23447	200	8	too	too	ADV
fbem-23447	200	9	high	high	ADJ
fbem-23447	200	10	,	,	PUNCT
fbem-23447	200	11	it	it	PRON
fbem-23447	200	12	will	will	AUX
fbem-23447	200	13	affect	affect	VERB
fbem-23447	200	14	the	the	DET
fbem-23447	200	15	current	current	ADJ
fbem-23447	200	16	asset	asset	NOUN
fbem-23447	200	17	turnover	turnover	NOUN
fbem-23447	200	18	of	of	ADP
fbem-23447	200	19	the	the	DET
fbem-23447	200	20	company	company	NOUN
fbem-23447	200	21	,	,	PUNCT
fbem-23447	200	22	the	the	DET
fbem-23447	200	23	total	total	ADJ
fbem-23447	200	24	asset	asset	NOUN
fbem-23447	200	25	turnover	turnover	NOUN
fbem-23447	200	26	of	of	ADP
fbem-23447	200	27	the	the	DET
fbem-23447	200	28	enterprise	enterprise	NOUN
fbem-23447	200	29	,	,	PUNCT
fbem-23447	200	30	and	and	CCONJ
fbem-23447	200	31	finally	finally	ADV
fbem-23447	200	32	affect	affect	VERB
fbem-23447	200	33	the	the	DET
fbem-23447	200	34	profitability	profitability	NOUN
fbem-23447	200	35	of	of	ADP
fbem-23447	200	36	the	the	DET
fbem-23447	200	37	enterprise	enterprise	NOUN
fbem-23447	200	38	.	.	PUNCT
fbem-23447	201	1	the	the	DET
fbem-23447	201	2	cash	cash	NOUN
fbem-23447	201	3	on	on	ADP
fbem-23447	201	4	hand	hand	NOUN
fbem-23447	201	5	of	of	ADP
fbem-23447	201	6	the	the	DET
fbem-23447	201	7	enterprise	enterprise	NOUN
fbem-23447	201	8	will	will	AUX
fbem-23447	201	9	be	be	AUX
fbem-23447	201	10	used	use	VERB
fbem-23447	201	11	for	for	ADP
fbem-23447	201	12	investment	investment	NOUN
fbem-23447	201	13	in	in	ADP
fbem-23447	201	14	other	other	ADJ
fbem-23447	201	15	places	place	NOUN
fbem-23447	201	16	,	,	PUNCT
fbem-23447	201	17	such	such	ADJ
fbem-23447	201	18	as	as	ADP
fbem-23447	201	19	inward	inward	ADJ
fbem-23447	201	20	investment	investment	NOUN
fbem-23447	201	21	and	and	CCONJ
fbem-23447	201	22	inward	inward	ADP
fbem-23447	201	23	investment	investment	NOUN
fbem-23447	201	24	,	,	PUNCT
fbem-23447	201	25	to	to	PART
fbem-23447	201	26	increase	increase	VERB
fbem-23447	201	27	the	the	DET
fbem-23447	201	28	total	total	ADJ
fbem-23447	201	29	asset	asset	NOUN
fbem-23447	201	30	turnover	turnover	NOUN
fbem-23447	201	31	of	of	ADP
fbem-23447	201	32	the	the	DET
fbem-23447	201	33	enterprise	enterprise	NOUN
fbem-23447	201	34	,	,	PUNCT
fbem-23447	201	35	reduce	reduce	VERB
fbem-23447	201	36	the	the	DET
fbem-23447	201	37	opportunity	opportunity	NOUN
fbem-23447	201	38	cost	cost	NOUN
fbem-23447	201	39	,	,	PUNCT
fbem-23447	201	40	so	so	SCONJ
fbem-23447	201	41	as	as	SCONJ
fbem-23447	201	42	to	to	PART
fbem-23447	201	43	achieve	achieve	VERB
fbem-23447	201	44	the	the	DET
fbem-23447	201	45	purpose	purpose	NOUN
fbem-23447	201	46	of	of	ADP
fbem-23447	201	47	increasing	increase	VERB
fbem-23447	201	48	income	income	NOUN
fbem-23447	201	49	.	.	PUNCT
fbem-23447	202	1	5.3	5.3	NUM
fbem-23447	202	2	.	.	X
fbem-23447	202	3	optimize	optimize	VERB
fbem-23447	202	4	the	the	DET
fbem-23447	202	5	customer	customer	NOUN
fbem-23447	202	6	reputation	reputation	NOUN
fbem-23447	202	7	screening	screen	VERB
fbem-23447	202	8	system	system	NOUN
fbem-23447	202	9	to	to	PART
fbem-23447	202	10	reduce	reduce	VERB
fbem-23447	202	11	receivables	receivables	NOUN
fbem-23447	202	12	the	the	DET
fbem-23447	202	13	biggest	big	ADJ
fbem-23447	202	14	problem	problem	NOUN
fbem-23447	202	15	of	of	ADP
fbem-23447	202	16	the	the	DET
fbem-23447	202	17	company	company	NOUN
fbem-23447	202	18	is	be	AUX
fbem-23447	202	19	that	that	SCONJ
fbem-23447	202	20	the	the	DET
fbem-23447	202	21	current	current	ADJ
fbem-23447	202	22	asset	asset	NOUN
fbem-23447	202	23	ratio	ratio	NOUN
fbem-23447	202	24	is	be	AUX
fbem-23447	202	25	too	too	ADV
fbem-23447	202	26	high	high	ADJ
fbem-23447	202	27	,	,	PUNCT
fbem-23447	202	28	and	and	CCONJ
fbem-23447	202	29	an	an	DET
fbem-23447	202	30	important	important	ADJ
fbem-23447	202	31	reason	reason	NOUN
fbem-23447	202	32	for	for	ADP
fbem-23447	202	33	the	the	DET
fbem-23447	202	34	high	high	ADJ
fbem-23447	202	35	current	current	ADJ
fbem-23447	202	36	asset	asset	NOUN
fbem-23447	202	37	ratio	ratio	NOUN
fbem-23447	202	38	is	be	AUX
fbem-23447	202	39	too	too	ADV
fbem-23447	202	40	much	much	ADJ
fbem-23447	202	41	receivables	receivables	NOUN
fbem-23447	202	42	,	,	PUNCT
fbem-23447	202	43	too	too	ADV
fbem-23447	202	44	much	much	ADJ
fbem-23447	202	45	receivables	receivables	NOUN
fbem-23447	202	46	is	be	AUX
fbem-23447	202	47	not	not	PART
fbem-23447	202	48	conducive	conducive	ADJ
fbem-23447	202	49	to	to	ADP
fbem-23447	202	50	the	the	DET
fbem-23447	202	51	capital	capital	NOUN
fbem-23447	202	52	turnover	turnover	NOUN
fbem-23447	202	53	of	of	ADP
fbem-23447	202	54	the	the	DET
fbem-23447	202	55	company	company	NOUN
fbem-23447	202	56	,	,	PUNCT
fbem-23447	202	57	affecting	affect	VERB
fbem-23447	202	58	the	the	DET
fbem-23447	202	59	normal	normal	ADJ
fbem-23447	202	60	production	production	NOUN
fbem-23447	202	61	and	and	CCONJ
fbem-23447	202	62	operation	operation	NOUN
fbem-23447	202	63	activities	activity	NOUN
fbem-23447	202	64	.	.	PUNCT
fbem-23447	203	1	first	first	ADV
fbem-23447	203	2	of	of	ADP
fbem-23447	203	3	all	all	PRON
fbem-23447	203	4	,	,	PUNCT
fbem-23447	203	5	strengthening	strengthen	VERB
fbem-23447	203	6	internal	internal	ADJ
fbem-23447	203	7	control	control	NOUN
fbem-23447	203	8	can	can	AUX
fbem-23447	203	9	improve	improve	VERB
fbem-23447	203	10	production	production	NOUN
fbem-23447	203	11	and	and	CCONJ
fbem-23447	203	12	operation	operation	NOUN
fbem-23447	203	13	efficiency	efficiency	NOUN
fbem-23447	203	14	,	,	PUNCT
fbem-23447	203	15	improve	improve	VERB
fbem-23447	203	16	product	product	NOUN
fbem-23447	203	17	quality	quality	NOUN
fbem-23447	203	18	and	and	CCONJ
fbem-23447	203	19	improve	improve	VERB
fbem-23447	203	20	product	product	NOUN
fbem-23447	203	21	market	market	NOUN
fbem-23447	203	22	competitiveness	competitiveness	NOUN
fbem-23447	203	23	.	.	PUNCT
fbem-23447	204	1	suppliers	supplier	NOUN
fbem-23447	204	2	can	can	AUX
fbem-23447	204	3	earn	earn	VERB
fbem-23447	204	4	more	more	ADJ
fbem-23447	204	5	money	money	NOUN
fbem-23447	204	6	when	when	SCONJ
fbem-23447	204	7	they	they	PRON
fbem-23447	204	8	get	get	VERB
fbem-23447	204	9	your	your	PRON
fbem-23447	204	10	products	product	NOUN
fbem-23447	204	11	,	,	PUNCT
fbem-23447	204	12	and	and	CCONJ
fbem-23447	204	13	are	be	AUX
fbem-23447	204	14	naturally	naturally	ADV
fbem-23447	204	15	willing	willing	ADJ
fbem-23447	204	16	to	to	PART
fbem-23447	204	17	take	take	VERB
fbem-23447	204	18	greater	great	ADJ
fbem-23447	204	19	risks	risk	NOUN
fbem-23447	204	20	,	,	PUNCT
fbem-23447	204	21	such	such	ADJ
fbem-23447	204	22	as	as	ADP
fbem-23447	204	23	cash	cash	NOUN
fbem-23447	204	24	for	for	ADP
fbem-23447	204	25	goods	good	NOUN
fbem-23447	204	26	,	,	PUNCT
fbem-23447	204	27	or	or	CCONJ
fbem-23447	204	28	even	even	ADV
fbem-23447	204	29	full	full	ADJ
fbem-23447	204	30	payment	payment	NOUN
fbem-23447	204	31	in	in	ADP
fbem-23447	204	32	advance	advance	NOUN
fbem-23447	204	33	.	.	PUNCT
fbem-23447	205	1	secondly	secondly	ADV
fbem-23447	205	2	,	,	PUNCT
fbem-23447	205	3	we	we	PRON
fbem-23447	205	4	should	should	AUX
fbem-23447	205	5	be	be	AUX
fbem-23447	205	6	aware	aware	ADJ
fbem-23447	205	7	of	of	ADP
fbem-23447	205	8	our	our	PRON
fbem-23447	205	9	risk	risk	NOUN
fbem-23447	205	10	tolerance	tolerance	NOUN
fbem-23447	205	11	,	,	PUNCT
fbem-23447	205	12	and	and	CCONJ
fbem-23447	205	13	do	do	AUX
fbem-23447	205	14	not	not	PART
fbem-23447	205	15	put	put	VERB
fbem-23447	205	16	ourselves	ourselves	PRON
fbem-23447	205	17	in	in	ADP
fbem-23447	205	18	a	a	DET
fbem-23447	205	19	high	high	ADJ
fbem-23447	205	20	-	-	PUNCT
fbem-23447	205	21	risk	risk	NOUN
fbem-23447	205	22	position	position	NOUN
fbem-23447	205	23	by	by	ADP
fbem-23447	205	24	taking	take	VERB
fbem-23447	205	25	the	the	DET
fbem-23447	205	26	risk	risk	NOUN
fbem-23447	205	27	of	of	ADP
fbem-23447	205	28	selling	sell	VERB
fbem-23447	205	29	on	on	ADP
fbem-23447	205	30	credit	credit	NOUN
fbem-23447	205	31	.	.	PUNCT
fbem-23447	206	1	therefore	therefore	ADV
fbem-23447	206	2	,	,	PUNCT
fbem-23447	206	3	we	we	PRON
fbem-23447	206	4	should	should	AUX
fbem-23447	206	5	strengthen	strengthen	VERB
fbem-23447	206	6	the	the	DET
fbem-23447	206	7	management	management	NOUN
fbem-23447	206	8	of	of	ADP
fbem-23447	206	9	internal	internal	ADJ
fbem-23447	206	10	control	control	NOUN
fbem-23447	206	11	,	,	PUNCT
fbem-23447	206	12	strengthen	strengthen	VERB
fbem-23447	206	13	the	the	DET
fbem-23447	206	14	management	management	NOUN
fbem-23447	206	15	and	and	CCONJ
fbem-23447	206	16	control	control	NOUN
fbem-23447	206	17	of	of	ADP
fbem-23447	206	18	accounts	account	NOUN
fbem-23447	206	19	receivable	receivable	ADJ
fbem-23447	206	20	,	,	PUNCT
fbem-23447	206	21	and	and	CCONJ
fbem-23447	206	22	strictly	strictly	ADV
fbem-23447	206	23	control	control	VERB
fbem-23447	206	24	the	the	DET
fbem-23447	206	25	reputation	reputation	NOUN
fbem-23447	206	26	of	of	ADP
fbem-23447	206	27	customers	customer	NOUN
fbem-23447	206	28	when	when	SCONJ
fbem-23447	206	29	selling	sell	VERB
fbem-23447	206	30	on	on	ADP
fbem-23447	206	31	credit	credit	NOUN
fbem-23447	206	32	.	.	PUNCT
fbem-23447	207	1	we	we	PRON
fbem-23447	207	2	should	should	AUX
fbem-23447	207	3	do	do	VERB
fbem-23447	207	4	a	a	DET
fbem-23447	207	5	good	good	ADJ
fbem-23447	207	6	job	job	NOUN
fbem-23447	207	7	in	in	ADP
fbem-23447	207	8	the	the	DET
fbem-23447	207	9	management	management	NOUN
fbem-23447	207	10	of	of	ADP
fbem-23447	207	11	customers	customer	NOUN
fbem-23447	207	12	,	,	PUNCT
fbem-23447	207	13	and	and	CCONJ
fbem-23447	207	14	strive	strive	VERB
fbem-23447	207	15	for	for	ADP
fbem-23447	207	16	the	the	DET
fbem-23447	207	17	current	current	ADJ
fbem-23447	207	18	settlement	settlement	NOUN
fbem-23447	207	19	of	of	ADP
fbem-23447	207	20	customers	customer	NOUN
fbem-23447	207	21	who	who	PRON
fbem-23447	207	22	purchase	purchase	VERB
fbem-23447	207	23	in	in	ADP
fbem-23447	207	24	small	small	ADJ
fbem-23447	207	25	quantities	quantity	NOUN
fbem-23447	207	26	and	and	CCONJ
fbem-23447	207	27	sporadically	sporadically	ADV
fbem-23447	207	28	,	,	PUNCT
fbem-23447	207	29	so	so	SCONJ
fbem-23447	207	30	as	as	SCONJ
fbem-23447	207	31	to	to	PART
fbem-23447	207	32	reduce	reduce	VERB
fbem-23447	207	33	the	the	DET
fbem-23447	207	34	risk	risk	NOUN
fbem-23447	207	35	of	of	ADP
fbem-23447	207	36	bad	bad	ADJ
fbem-23447	207	37	debts	debt	NOUN
fbem-23447	207	38	and	and	CCONJ
fbem-23447	207	39	the	the	DET
fbem-23447	207	40	cost	cost	NOUN
fbem-23447	207	41	of	of	ADP
fbem-23447	207	42	urging	urge	VERB
fbem-23447	207	43	payment	payment	NOUN
fbem-23447	207	44	.	.	PUNCT
fbem-23447	208	1	stable	stable	ADJ
fbem-23447	208	2	customers	customer	NOUN
fbem-23447	208	3	can	can	AUX
fbem-23447	208	4	make	make	VERB
fbem-23447	208	5	appropriate	appropriate	ADJ
fbem-23447	208	6	loans	loan	NOUN
fbem-23447	208	7	;	;	PUNCT
fbem-23447	208	8	strong	strong	ADJ
fbem-23447	208	9	background	background	NOUN
fbem-23447	208	10	of	of	ADP
fbem-23447	208	11	large	large	ADJ
fbem-23447	208	12	customers	customer	NOUN
fbem-23447	208	13	,	,	PUNCT
fbem-23447	208	14	increase	increase	VERB
fbem-23447	208	15	the	the	DET
fbem-23447	208	16	amount	amount	NOUN
fbem-23447	208	17	.	.	PUNCT
fbem-23447	209	1	6	6	X
fbem-23447	209	2	.	.	X
fbem-23447	209	3	conclusion	conclusion	NOUN
fbem-23447	209	4	debt	debt	NOUN
fbem-23447	209	5	paying	pay	VERB
fbem-23447	209	6	ability	ability	NOUN
fbem-23447	209	7	can	can	AUX
fbem-23447	209	8	effectively	effectively	ADV
fbem-23447	209	9	reflect	reflect	VERB
fbem-23447	209	10	whether	whether	SCONJ
fbem-23447	209	11	the	the	DET
fbem-23447	209	12	financial	financial	ADJ
fbem-23447	209	13	status	status	NOUN
fbem-23447	209	14	of	of	ADP
fbem-23447	209	15	an	an	DET
fbem-23447	209	16	enterprise	enterprise	NOUN
fbem-23447	209	17	is	be	AUX
fbem-23447	209	18	healthy	healthy	ADJ
fbem-23447	209	19	,	,	PUNCT
fbem-23447	209	20	so	so	ADV
fbem-23447	209	21	improving	improve	VERB
fbem-23447	209	22	and	and	CCONJ
fbem-23447	209	23	improving	improve	VERB
fbem-23447	209	24	the	the	DET
fbem-23447	209	25	debt	debt	NOUN
fbem-23447	209	26	paying	pay	VERB
fbem-23447	209	27	ability	ability	NOUN
fbem-23447	209	28	of	of	ADP
fbem-23447	209	29	an	an	DET
fbem-23447	209	30	enterprise	enterprise	NOUN
fbem-23447	209	31	is	be	AUX
fbem-23447	209	32	the	the	DET
fbem-23447	209	33	basic	basic	ADJ
fbem-23447	209	34	operation	operation	NOUN
fbem-23447	209	35	of	of	ADP
fbem-23447	209	36	business	business	NOUN
fbem-23447	209	37	development	development	NOUN
fbem-23447	209	38	.	.	PUNCT
fbem-23447	210	1	based	base	VERB
fbem-23447	210	2	on	on	ADP
fbem-23447	210	3	the	the	DET
fbem-23447	210	4	conventional	conventional	ADJ
fbem-23447	210	5	solvency	solvency	NOUN
fbem-23447	210	6	analysis	analysis	NOUN
fbem-23447	210	7	index	index	NOUN
fbem-23447	210	8	as	as	ADP
fbem-23447	210	9	the	the	DET
fbem-23447	210	10	theoretical	theoretical	ADJ
fbem-23447	210	11	basis	basis	NOUN
fbem-23447	210	12	,	,	PUNCT
fbem-23447	210	13	this	this	DET
fbem-23447	210	14	paper	paper	NOUN
fbem-23447	210	15	makes	make	VERB
fbem-23447	210	16	an	an	DET
fbem-23447	210	17	in	in	ADP
fbem-23447	210	18	-	-	PUNCT
fbem-23447	210	19	depth	depth	NOUN
fbem-23447	210	20	analysis	analysis	NOUN
fbem-23447	210	21	of	of	ADP
fbem-23447	210	22	the	the	DET
fbem-23447	210	23	current	current	ADJ
fbem-23447	210	24	situation	situation	NOUN
fbem-23447	210	25	and	and	CCONJ
fbem-23447	210	26	problems	problem	NOUN
fbem-23447	210	27	of	of	ADP
fbem-23447	210	28	jiangsu	jiangsu	PROPN
fbem-23447	210	29	new	new	PROPN
fbem-23447	210	30	materials	materials	PROPN
fbem-23447	210	31	co.	co.	PROPN
fbem-23447	210	32	,	,	PUNCT
fbem-23447	210	33	ltd	ltd	PROPN
fbem-23447	210	34	.	.	PROPN
fbem-23447	210	35	's	's	PART
fbem-23447	210	36	solvency	solvency	NOUN
fbem-23447	210	37	,	,	PUNCT
fbem-23447	210	38	which	which	PRON
fbem-23447	210	39	provides	provide	VERB
fbem-23447	210	40	the	the	DET
fbem-23447	210	41	basis	basis	NOUN
fbem-23447	210	42	for	for	ADP
fbem-23447	210	43	the	the	DET
fbem-23447	210	44	company	company	NOUN
fbem-23447	210	45	's	's	PART
fbem-23447	210	46	future	future	ADJ
fbem-23447	210	47	financing	financing	NOUN
fbem-23447	210	48	and	and	CCONJ
fbem-23447	210	49	long	long	ADJ
fbem-23447	210	50	-	-	PUNCT
fbem-23447	210	51	term	term	NOUN
fbem-23447	210	52	healthy	healthy	ADJ
fbem-23447	210	53	development	development	NOUN
fbem-23447	210	54	.	.	PUNCT
fbem-23447	211	1	then	then	ADV
fbem-23447	211	2	it	it	PRON
fbem-23447	211	3	analyzes	analyze	VERB
fbem-23447	211	4	the	the	DET
fbem-23447	211	5	existing	exist	VERB
fbem-23447	211	6	problems	problem	NOUN
fbem-23447	211	7	and	and	CCONJ
fbem-23447	211	8	reasons	reason	NOUN
fbem-23447	211	9	of	of	ADP
fbem-23447	211	10	the	the	DET
fbem-23447	211	11	company	company	NOUN
fbem-23447	211	12	,	,	PUNCT
fbem-23447	211	13	and	and	CCONJ
fbem-23447	211	14	puts	put	VERB
fbem-23447	211	15	forward	forward	ADV
fbem-23447	211	16	some	some	DET
fbem-23447	211	17	suggestions	suggestion	NOUN
fbem-23447	211	18	.	.	PUNCT
fbem-23447	212	1	through	through	ADP
fbem-23447	212	2	the	the	DET
fbem-23447	212	3	writing	writing	NOUN
fbem-23447	212	4	of	of	ADP
fbem-23447	212	5	the	the	DET
fbem-23447	212	6	whole	whole	ADJ
fbem-23447	212	7	paper	paper	NOUN
fbem-23447	212	8	,	,	PUNCT
fbem-23447	212	9	the	the	DET
fbem-23447	212	10	following	follow	VERB
fbem-23447	212	11	conclusions	conclusion	NOUN
fbem-23447	212	12	are	be	AUX
fbem-23447	212	13	drawn	draw	VERB
fbem-23447	212	14	:	:	PUNCT
fbem-23447	212	15	jiangsu	jiangsu	PROPN
fbem-23447	212	16	new	new	PROPN
fbem-23447	212	17	material	material	PROPN
fbem-23447	212	18	co.	co.	PROPN
fbem-23447	212	19	,	,	PUNCT
fbem-23447	212	20	ltd	ltd	PROPN
fbem-23447	212	21	.	.	PROPN
fbem-23447	212	22	,	,	PUNCT
fbem-23447	212	23	as	as	ADP
fbem-23447	212	24	a	a	DET
fbem-23447	212	25	large	large	ADJ
fbem-23447	212	26	manufacturing	manufacturing	NOUN
fbem-23447	212	27	industry	industry	NOUN
fbem-23447	212	28	,	,	PUNCT
fbem-23447	212	29	should	should	AUX
fbem-23447	212	30	pay	pay	VERB
fbem-23447	212	31	special	special	ADJ
fbem-23447	212	32	attention	attention	NOUN
fbem-23447	212	33	to	to	ADP
fbem-23447	212	34	its	its	PRON
fbem-23447	212	35	own	own	ADJ
fbem-23447	212	36	development	development	NOUN
fbem-23447	212	37	.	.	PUNCT
fbem-23447	213	1	the	the	DET
fbem-23447	213	2	essence	essence	NOUN
fbem-23447	213	3	of	of	ADP
fbem-23447	213	4	the	the	DET
fbem-23447	213	5	problem	problem	NOUN
fbem-23447	213	6	that	that	SCONJ
fbem-23447	213	7	the	the	DET
fbem-23447	213	8	index	index	NOUN
fbem-23447	213	9	of	of	ADP
fbem-23447	213	10	solvency	solvency	NOUN
fbem-23447	213	11	is	be	AUX
fbem-23447	213	12	far	far	ADV
fbem-23447	213	13	from	from	ADP
fbem-23447	213	14	the	the	DET
fbem-23447	213	15	average	average	NOUN
fbem-23447	213	16	is	be	AUX
fbem-23447	213	17	that	that	SCONJ
fbem-23447	213	18	the	the	DET
fbem-23447	213	19	structure	structure	NOUN
fbem-23447	213	20	of	of	ADP
fbem-23447	213	21	the	the	DET
fbem-23447	213	22	company	company	NOUN
fbem-23447	213	23	's	's	PART
fbem-23447	213	24	assets	asset	NOUN
fbem-23447	213	25	and	and	CCONJ
fbem-23447	213	26	liabilities	liability	NOUN
fbem-23447	213	27	is	be	AUX
fbem-23447	213	28	not	not	PART
fbem-23447	213	29	within	within	ADP
fbem-23447	213	30	a	a	DET
fbem-23447	213	31	reasonable	reasonable	ADJ
fbem-23447	213	32	range	range	NOUN
fbem-23447	213	33	.	.	PUNCT
fbem-23447	214	1	to	to	PART
fbem-23447	214	2	develop	develop	VERB
fbem-23447	214	3	a	a	DET
fbem-23447	214	4	more	more	ADV
fbem-23447	214	5	efficient	efficient	ADJ
fbem-23447	214	6	strategic	strategic	ADJ
fbem-23447	214	7	development	development	NOUN
fbem-23447	214	8	plan	plan	NOUN
fbem-23447	214	9	for	for	ADP
fbem-23447	214	10	enterprises	enterprise	NOUN
fbem-23447	214	11	and	and	CCONJ
fbem-23447	214	12	shareholders	shareholder	NOUN
fbem-23447	214	13	to	to	PART
fbem-23447	214	14	obtain	obtain	VERB
fbem-23447	214	15	more	more	ADJ
fbem-23447	214	16	profits	profit	NOUN
fbem-23447	214	17	.	.	PUNCT
fbem-23447	215	1	the	the	DET
fbem-23447	215	2	direction	direction	NOUN
fbem-23447	215	3	of	of	ADP
fbem-23447	215	4	its	its	PRON
fbem-23447	215	5	reform	reform	NOUN
fbem-23447	215	6	should	should	AUX
fbem-23447	215	7	be	be	AUX
fbem-23447	215	8	:	:	PUNCT
fbem-23447	215	9	diversified	diversified	ADJ
fbem-23447	215	10	financing	financing	NOUN
fbem-23447	215	11	channels	channel	NOUN
fbem-23447	215	12	,	,	PUNCT
fbem-23447	215	13	diversified	diversify	VERB
fbem-23447	215	14	investment	investment	NOUN
fbem-23447	215	15	methods	method	NOUN
fbem-23447	215	16	,	,	PUNCT
fbem-23447	215	17	and	and	CCONJ
fbem-23447	215	18	strive	strive	VERB
fbem-23447	215	19	to	to	PART
fbem-23447	215	20	obtain	obtain	VERB
fbem-23447	215	21	a	a	DET
fbem-23447	215	22	better	well	ADJ
fbem-23447	215	23	capital	capital	NOUN
fbem-23447	215	24	structure	structure	NOUN
fbem-23447	215	25	.	.	PUNCT
fbem-23447	216	1	references	reference	NOUN
fbem-23447	216	2	[	[	X
fbem-23447	216	3	1	1	X
fbem-23447	216	4	]	]	X
fbem-23447	216	5	rehman	rehman	PROPN
fbem-23447	216	6	m	m	PROPN
fbem-23447	216	7	w	w	PROPN
fbem-23447	216	8	u.	u.	PROPN
fbem-23447	216	9	liquidity	liquidity	NOUN
fbem-23447	216	10	of	of	ADP
fbem-23447	216	11	short	short	ADJ
fbem-23447	216	12	-	-	PUNCT
fbem-23447	216	13	term	term	NOUN
fbem-23447	216	14	assets	asset	NOUN
fbem-23447	216	15	related	relate	VERB
fbem-23447	216	16	to	to	ADP
fbem-23447	216	17	debt	debt	NOUN
fbem-23447	216	18	paying	pay	VERB
fbem-23447	216	19	ability	ability	NOUN
fbem-23447	216	20	:	:	PUNCT
fbem-23447	216	21	an	an	DET
fbem-23447	216	22	empirical	empirical	ADJ
fbem-23447	216	23	study	study	NOUN
fbem-23447	216	24	on	on	ADP
fbem-23447	216	25	pharmaceuticals	pharmaceutical	NOUN
fbem-23447	216	26	sector	sector	NOUN
fbem-23447	216	27	of	of	ADP
fbem-23447	216	28	karachi	karachi	PROPN
fbem-23447	216	29	stock	stock	PROPN
fbem-23447	216	30	exchange	exchange	PROPN
fbem-23447	217	1	[	[	X
fbem-23447	217	2	j	j	X
fbem-23447	217	3	]	]	X
fbem-23447	217	4	.	.	PROPN
fbem-23447	218	1	2017	2017	NUM
fbem-23447	218	2	.	.	PUNCT
fbem-23447	219	1	[	[	X
fbem-23447	219	2	2	2	NUM
fbem-23447	219	3	]	]	X
fbem-23447	219	4	abey	abey	PROPN
fbem-23447	219	5	joji	joji	PROPN
fbem-23447	219	6	,	,	PUNCT
fbem-23447	219	7	velmurugan	velmurugan	VERB
fbem-23447	219	8	r.	r.	PROPN
fbem-23447	219	9	factors	factor	NOUN
fbem-23447	219	10	influencing	influence	VERB
fbem-23447	219	11	short	short	ADJ
fbem-23447	219	12	-	-	PUNCT
fbem-23447	219	13	term	term	NOUN
fbem-23447	219	14	solvency	solvency	NOUN
fbem-23447	219	15	in	in	ADP
fbem-23447	219	16	indian	indian	ADJ
fbem-23447	219	17	automobile	automobile	NOUN
fbem-23447	219	18	industry	industry	NOUN
fbem-23447	220	1	[	[	X
fbem-23447	220	2	j	j	X
fbem-23447	220	3	]	]	X
fbem-23447	220	4	.	.	PUNCT
fbem-23447	221	1	international	international	ADJ
fbem-23447	221	2	journal	journal	PROPN
fbem-23447	221	3	of	of	ADP
fbem-23447	221	4	engineering	engineering	PROPN
fbem-23447	221	5	&	&	CCONJ
fbem-23447	221	6	technology	technology	PROPN
fbem-23447	221	7	,	,	PUNCT
fbem-23447	221	8	2018	2018	NUM
fbem-23447	221	9	,	,	PUNCT
fbem-23447	221	10	7(2.21	7(2.21	NUM
fbem-23447	221	11	)	)	PUNCT
fbem-23447	221	12	.	.	PUNCT
fbem-23447	222	1	[	[	X
fbem-23447	222	2	3	3	X
fbem-23447	222	3	]	]	X
fbem-23447	222	4	shu	shu	PROPN
fbem-23447	222	5	-	-	PUNCT
fbem-23447	222	6	shan	shan	PROPN
fbem-23447	222	7	j.	j.	PROPN
fbem-23447	222	8	on	on	ADP
fbem-23447	222	9	analysis	analysis	NOUN
fbem-23447	222	10	method	method	NOUN
fbem-23447	222	11	of	of	ADP
fbem-23447	222	12	short	short	ADJ
fbem-23447	222	13	-	-	PUNCT
fbem-23447	222	14	term	term	NOUN
fbem-23447	222	15	debt	debt	NOUN
fbem-23447	222	16	-	-	PUNCT
fbem-23447	222	17	paying	pay	VERB
fbem-23447	222	18	ability	ability	NOUN
fbem-23447	222	19	of	of	ADP
fbem-23447	222	20	construction	construction	NOUN
fbem-23447	222	21	industry	industry	NOUN
fbem-23447	223	1	[	[	X
fbem-23447	223	2	j	j	X
fbem-23447	223	3	]	]	X
fbem-23447	223	4	.	.	PUNCT
fbem-23447	224	1	economy	economy	NOUN
fbem-23447	224	2	and	and	CCONJ
fbem-23447	224	3	management	management	NOUN
fbem-23447	224	4	,	,	PUNCT
fbem-23447	224	5	2016:11	2016:11	NUM
fbem-23447	224	6	.	.	PUNCT
fbem-23447	224	7	49	49	NUM
fbem-23447	225	1	[	[	SYM
fbem-23447	225	2	4	4	NUM
fbem-23447	225	3	]	]	PUNCT
fbem-23447	225	4	gryglewicz	gryglewicz	NOUN
fbem-23447	225	5	s.	s.	PROPN
fbem-23447	225	6	a	a	DET
fbem-23447	225	7	theory	theory	NOUN
fbem-23447	225	8	of	of	ADP
fbem-23447	225	9	corporate	corporate	ADJ
fbem-23447	225	10	financial	financial	ADJ
fbem-23447	225	11	decisions	decision	NOUN
fbem-23447	225	12	with	with	ADP
fbem-23447	225	13	liquidity	liquidity	NOUN
fbem-23447	225	14	and	and	CCONJ
fbem-23447	225	15	solvency	solvency	NOUN
fbem-23447	225	16	concerns	concern	NOUN
fbem-23447	225	17	[	[	X
fbem-23447	225	18	j	j	X
fbem-23447	225	19	]	]	X
fbem-23447	225	20	.	.	PUNCT
fbem-23447	226	1	journal	journal	PROPN
fbem-23447	226	2	of	of	ADP
fbem-23447	226	3	financial	financial	ADJ
fbem-23447	226	4	economics	economic	NOUN
fbem-23447	226	5	,	,	PUNCT
fbem-23447	226	6	2017	2017	NUM
fbem-23447	226	7	,	,	PUNCT
fbem-23447	226	8	99(2	99(2	NUM
fbem-23447	226	9	):	):	PUNCT
fbem-23447	226	10	365	365	NUM
fbem-23447	226	11	-	-	SYM
fbem-23447	226	12	384	384	NUM
fbem-23447	226	13	.	.	PUNCT
fbem-23447	227	1	[	[	X
fbem-23447	227	2	5	5	NUM
fbem-23447	227	3	]	]	PUNCT
fbem-23447	227	4	fabio	fabio	NOUN
fbem-23447	227	5	baione	baione	PROPN
fbem-23447	227	6	,	,	PUNCT
fbem-23447	227	7	paolo	paolo	PROPN
fbem-23447	227	8	de	de	PROPN
fbem-23447	227	9	angelis	angelis	PROPN
fbem-23447	227	10	,	,	PUNCT
fbem-23447	227	11	ivan	ivan	PROPN
fbem-23447	227	12	granito	granito	PROPN
fbem-23447	227	13	.	.	PROPN
fbem-23447	227	14	capital	capital	NOUN
fbem-23447	227	15	allocation	allocation	NOUN
fbem-23447	227	16	and	and	CCONJ
fbem-23447	227	17	rorac	rorac	NOUN
fbem-23447	227	18	optimization	optimization	NOUN
fbem-23447	227	19	under	under	ADP
fbem-23447	227	20	solvency	solvency	NOUN
fbem-23447	227	21	2	2	NUM
fbem-23447	227	22	standard	standard	ADJ
fbem-23447	227	23	formula	formula	NOUN
fbem-23447	227	24	[	[	X
fbem-23447	227	25	j	j	X
fbem-23447	227	26	]	]	X
fbem-23447	227	27	.	.	PUNCT
fbem-23447	228	1	annals	annal	NOUN
fbem-23447	228	2	of	of	ADP
fbem-23447	228	3	operations	operation	NOUN
fbem-23447	228	4	research	research	NOUN
fbem-23447	228	5	,	,	PUNCT
fbem-23447	228	6	2020	2020	NUM
fbem-23447	228	7	,	,	PUNCT
fbem-23447	228	8	299	299	NUM
fbem-23447	228	9	(	(	PUNCT
fbem-23447	228	10	prepublish	prepublish	PROPN
fbem-23447	228	11	)	)	PUNCT
fbem-23447	228	12	.	.	PUNCT
fbem-23447	229	1	[	[	X
fbem-23447	229	2	6	6	NUM
fbem-23447	229	3	]	]	X
fbem-23447	229	4	chi	chi	PROPN
fbem-23447	229	5	xiang	xiang	PROPN
fbem-23447	229	6	.	.	PUNCT
fbem-23447	229	7	analysis	analysis	NOUN
fbem-23447	229	8	and	and	CCONJ
fbem-23447	229	9	research	research	NOUN
fbem-23447	229	10	on	on	ADP
fbem-23447	229	11	enterprise	enterprise	NOUN
fbem-23447	229	12	solvency	solvency	NOUN
fbem-23447	229	13	[	[	X
fbem-23447	229	14	j	j	X
fbem-23447	229	15	]	]	X
fbem-23447	229	16	.	.	PUNCT
fbem-23447	230	1	tax	tax	NOUN
fbem-23447	230	2	payment	payment	NOUN
fbem-23447	230	3	,	,	PUNCT
fbem-23447	230	4	2018(08):155	2018(08):155	NUM
fbem-23447	230	5	-	-	SYM
fbem-23447	230	6	156	156	NUM
fbem-23447	230	7	.	.	PUNCT
fbem-23447	231	1	[	[	X
fbem-23447	231	2	7	7	X
fbem-23447	231	3	]	]	X
fbem-23447	231	4	lu	lu	PROPN
fbem-23447	231	5	ting	ting	PROPN
fbem-23447	231	6	.	.	PUNCT
fbem-23447	232	1	research	research	NOUN
fbem-23447	232	2	and	and	CCONJ
fbem-23447	232	3	analysis	analysis	NOUN
fbem-23447	232	4	of	of	ADP
fbem-23447	232	5	enterprise	enterprise	NOUN
fbem-23447	232	6	solvency	solvency	NOUN
fbem-23447	233	1	[	[	X
fbem-23447	233	2	j	j	X
fbem-23447	233	3	]	]	X
fbem-23447	233	4	.	.	PUNCT
fbem-23447	234	1	tax	tax	NOUN
fbem-23447	234	2	payment	payment	NOUN
fbem-23447	234	3	,	,	PUNCT
fbem-23447	234	4	2018	2018	NUM
fbem-23447	234	5	,	,	PUNCT
fbem-23447	234	6	12(22):216	12(22):216	NUM
fbem-23447	234	7	.	.	PUNCT
fbem-23447	235	1	[	[	X
fbem-23447	235	2	8	8	NUM
fbem-23447	235	3	]	]	X
fbem-23447	235	4	wang	wang	PROPN
fbem-23447	235	5	dan	dan	PROPN
fbem-23447	235	6	.	.	PROPN
fbem-23447	236	1	analysis	analysis	NOUN
fbem-23447	236	2	of	of	ADP
fbem-23447	236	3	enterprise	enterprise	NOUN
fbem-23447	236	4	debt	debt	NOUN
fbem-23447	236	5	paying	pay	VERB
fbem-23447	236	6	ability	ability	NOUN
fbem-23447	236	7	-	-	PUNCT
fbem-23447	236	8	taking	take	VERB
fbem-23447	236	9	zl	zl	PROPN
fbem-23447	236	10	company	company	NOUN
fbem-23447	236	11	as	as	ADP
fbem-23447	236	12	an	an	DET
fbem-23447	236	13	example	example	NOUN
fbem-23447	236	14	[	[	X
fbem-23447	236	15	j	j	X
fbem-23447	236	16	]	]	X
fbem-23447	236	17	.	.	PUNCT
fbem-23447	237	1	modern	modern	ADJ
fbem-23447	237	2	marketing	marketing	NOUN
fbem-23447	237	3	(	(	PUNCT
fbem-23447	237	4	next	next	ADJ
fbem-23447	237	5	ten	ten	NUM
fbem-23447	237	6	-	-	PUNCT
fbem-23447	237	7	day	day	NOUN
fbem-23447	237	8	issue	issue	NOUN
fbem-23447	237	9	)	)	PUNCT
fbem-23447	237	10	,	,	PUNCT
fbem-23447	237	11	2020(07):234	2020(07):234	NUM
fbem-23447	237	12	-	-	SYM
fbem-23447	237	13	235	235	NUM
fbem-23447	237	14	.	.	PUNCT
fbem-23447	238	1	[	[	X
fbem-23447	238	2	9	9	NUM
fbem-23447	238	3	]	]	X
fbem-23447	238	4	cao	cao	PROPN
fbem-23447	238	5	xuming	xuming	PROPN
fbem-23447	238	6	.	.	PUNCT
fbem-23447	239	1	analysis	analysis	NOUN
fbem-23447	239	2	of	of	ADP
fbem-23447	239	3	enterprise	enterprise	NOUN
fbem-23447	239	4	debt	debt	NOUN
fbem-23447	239	5	paying	pay	VERB
fbem-23447	239	6	ability	ability	NOUN
fbem-23447	239	7	[	[	X
fbem-23447	239	8	j	j	X
fbem-23447	239	9	]	]	X
fbem-23447	239	10	.	.	PUNCT
fbem-23447	240	1	learning	learn	VERB
fbem-23447	240	2	of	of	ADP
fbem-23447	240	3	finance	finance	NOUN
fbem-23447	240	4	and	and	CCONJ
fbem-23447	240	5	accounting	accounting	NOUN
fbem-23447	240	6	,	,	PUNCT
fbem-23447	240	7	2018(08):164	2018(08):164	NOUN
fbem-23447	240	8	-	-	SYM
fbem-23447	240	9	165	165	NUM
fbem-23447	240	10	.	.	PUNCT
fbem-23447	241	1	[	[	X
fbem-23447	241	2	10	10	NUM
fbem-23447	241	3	]	]	X
fbem-23447	241	4	li	li	PROPN
fbem-23447	241	5	li	li	PROPN
fbem-23447	241	6	.	.	PROPN
fbem-23447	241	7	analysis	analysis	NOUN
fbem-23447	241	8	and	and	CCONJ
fbem-23447	241	9	research	research	NOUN
fbem-23447	241	10	on	on	ADP
fbem-23447	241	11	enterprise	enterprise	NOUN
fbem-23447	241	12	debt	debt	NOUN
fbem-23447	241	13	paying	pay	VERB
fbem-23447	241	14	ability	ability	NOUN
fbem-23447	241	15	[	[	X
fbem-23447	241	16	j	j	X
fbem-23447	241	17	]	]	X
fbem-23447	241	18	.	.	PUNCT
fbem-23447	242	1	tax	tax	NOUN
fbem-23447	242	2	payment	payment	NOUN
fbem-23447	242	3	,	,	PUNCT
fbem-23447	242	4	2018(19):226	2018(19):226	NUM
fbem-23447	242	5	.	.	PUNCT
fbem-23447	243	1	[	[	X
fbem-23447	243	2	11	11	NUM
fbem-23447	243	3	]	]	X
fbem-23447	243	4	zhang	zhang	PROPN
fbem-23447	243	5	,	,	PUNCT
fbem-23447	243	6	n.	n.	NOUN
fbem-23447	243	7	case	case	NOUN
fbem-23447	243	8	study	study	NOUN
fbem-23447	243	9	of	of	ADP
fbem-23447	243	10	nanhua	nanhua	PROPN
fbem-23447	243	11	biological	biological	ADJ
fbem-23447	243	12	debt	debt	NOUN
fbem-23447	243	13	restructuring	restructuring	NOUN
fbem-23447	244	1	[	[	X
fbem-23447	244	2	d	d	X
fbem-23447	244	3	]	]	X
fbem-23447	244	4	.	.	PUNCT
fbem-23447	245	1	harbin	harbin	PROPN
fbem-23447	245	2	:	:	PUNCT
fbem-23447	245	3	harbin	harbin	PROPN
fbem-23447	245	4	university	university	PROPN
fbem-23447	245	5	of	of	ADP
fbem-23447	245	6	commerce	commerce	PROPN
fbem-23447	245	7	,	,	PUNCT
fbem-23447	245	8	2019	2019	NUM
fbem-23447	245	9	.	.	PUNCT
fbem-23447	246	1	[	[	X
fbem-23447	246	2	12	12	NUM
fbem-23447	246	3	]	]	X
fbem-23447	246	4	hui	hui	PROPN
fbem-23447	246	5	r	r	PROPN
fbem-23447	246	6	l.	l.	PROPN
fbem-23447	246	7	research	research	NOUN
fbem-23447	246	8	on	on	ADP
fbem-23447	246	9	analysis	analysis	NOUN
fbem-23447	246	10	index	index	NOUN
fbem-23447	246	11	of	of	ADP
fbem-23447	246	12	enterprise	enterprise	NOUN
fbem-23447	246	13	solvency	solvency	NOUN
fbem-23447	247	1	[	[	X
fbem-23447	247	2	j	j	X
fbem-23447	247	3	]	]	X
fbem-23447	247	4	.	.	PUNCT
fbem-23447	247	5	shopping	shopping	PROPN
fbem-23447	247	6	mall	mall	PROPN
fbem-23447	247	7	modernization	modernization	NOUN
fbem-23447	247	8	,	,	PUNCT
fbem-23447	247	9	2018(18):117	2018(18):117	NUM
fbem-23447	247	10	-	-	SYM
fbem-23447	247	11	118	118	NUM
fbem-23447	247	12	.	.	PUNCT
fbem-23447	248	1	[	[	X
fbem-23447	248	2	13	13	NUM
fbem-23447	248	3	]	]	SYM
fbem-23447	248	4	yuan	yuan	NOUN
fbem-23447	248	5	,	,	PUNCT
fbem-23447	248	6	j.	j.	PROPN
fbem-23447	248	7	research	research	PROPN
fbem-23447	248	8	on	on	ADP
fbem-23447	248	9	hz	hz	PRON
fbem-23447	248	10	company	company	NOUN
fbem-23447	248	11	's	's	PART
fbem-23447	248	12	solvency	solvency	NOUN
fbem-23447	248	13	analysis	analysis	NOUN
fbem-23447	248	14	and	and	CCONJ
fbem-23447	248	15	promotion	promotion	NOUN
fbem-23447	248	16	strategy	strategy	NOUN
fbem-23447	249	1	[	[	X
fbem-23447	249	2	d	d	X
fbem-23447	249	3	]	]	X
fbem-23447	249	4	.	.	PUNCT
fbem-23447	250	1	tianjin	tianjin	PROPN
fbem-23447	250	2	:	:	PUNCT
fbem-23447	250	3	tianjin	tianjin	PROPN
fbem-23447	250	4	university	university	PROPN
fbem-23447	250	5	of	of	ADP
fbem-23447	250	6	commerce	commerce	PROPN
fbem-23447	250	7	,	,	PUNCT
fbem-23447	250	8	2019	2019	NUM
fbem-23447	250	9	.	.	PUNCT
fbem-23447	251	1	[	[	X
fbem-23447	251	2	14	14	NUM
fbem-23447	251	3	]	]	PUNCT
fbem-23447	251	4	he	he	PRON
fbem-23447	251	5	xuefeng	xuefeng	PROPN
fbem-23447	251	6	.	.	PUNCT
fbem-23447	252	1	research	research	NOUN
fbem-23447	252	2	and	and	CCONJ
fbem-23447	252	3	application	application	NOUN
fbem-23447	252	4	of	of	ADP
fbem-23447	252	5	analysis	analysis	NOUN
fbem-23447	252	6	and	and	CCONJ
fbem-23447	252	7	evaluation	evaluation	NOUN
fbem-23447	252	8	path	path	NOUN
fbem-23447	252	9	of	of	ADP
fbem-23447	252	10	enterprise	enterprise	NOUN
fbem-23447	252	11	solvency	solvency	NOUN
fbem-23447	253	1	[	[	X
fbem-23447	253	2	j	j	X
fbem-23447	253	3	]	]	X
fbem-23447	253	4	.	.	PUNCT
fbem-23447	254	1	china	china	PROPN
fbem-23447	254	2	chief	chief	ADJ
fbem-23447	254	3	accountant	accountant	NOUN
fbem-23447	254	4	,	,	PUNCT
fbem-23447	254	5	2019(03):58	2019(03):58	NUM
fbem-23447	254	6	-	-	SYM
fbem-23447	254	7	59	59	NUM
fbem-23447	254	8	.	.	PUNCT
fbem-23447	255	1	[	[	X
fbem-23447	255	2	15	15	NUM
fbem-23447	255	3	]	]	X
fbem-23447	255	4	wang	wang	PROPN
fbem-23447	255	5	y	y	PROPN
fbem-23447	255	6	m.	m.	NOUN
fbem-23447	255	7	analysis	analysis	NOUN
fbem-23447	255	8	on	on	ADP
fbem-23447	255	9	influencing	influence	VERB
fbem-23447	255	10	factors	factor	NOUN
fbem-23447	255	11	and	and	CCONJ
fbem-23447	255	12	countermeasures	countermeasure	NOUN
fbem-23447	255	13	of	of	ADP
fbem-23447	255	14	enterprise	enterprise	NOUN
fbem-23447	255	15	solvency	solvency	NOUN
fbem-23447	256	1	[	[	X
fbem-23447	256	2	j	j	X
fbem-23447	256	3	]	]	X
fbem-23447	256	4	.	.	PUNCT
fbem-23447	257	1	accounting	account	VERB
fbem-23447	257	2	for	for	ADP
fbem-23447	257	3	township	township	NOUN
fbem-23447	257	4	enterprises	enterprise	NOUN
fbem-23447	257	5	in	in	ADP
fbem-23447	257	6	china	china	PROPN
fbem-23447	257	7	,	,	PUNCT
fbem-23447	257	8	2018(04):105	2018(04):105	PROPN
fbem-23447	257	9	-	-	SYM
fbem-23447	257	10	107	107	NUM
fbem-23447	257	11	.	.	PUNCT
fbem-23447	258	1	[	[	X
fbem-23447	258	2	16	16	NUM
fbem-23447	258	3	]	]	X
fbem-23447	258	4	zhou	zhou	PROPN
fbem-23447	258	5	yangjie	yangjie	PROPN
fbem-23447	258	6	.	.	PUNCT
fbem-23447	259	1	zhou	zhou	PROPN
fbem-23447	259	2	,	,	PUNCT
fbem-23447	259	3	y.	y.	PROPN
fbem-23447	259	4	university	university	PROPN
fbem-23447	259	5	of	of	ADP
fbem-23447	259	6	international	international	ADJ
fbem-23447	259	7	business	business	NOUN
fbem-23447	259	8	and	and	CCONJ
fbem-23447	259	9	economics	economic	NOUN
fbem-23447	259	10	(	(	PUNCT
fbem-23447	259	11	university	university	NOUN
fbem-23447	259	12	of	of	ADP
fbem-23447	259	13	foreign	foreign	ADJ
fbem-23447	259	14	economics	economic	NOUN
fbem-23447	259	15	and	and	CCONJ
fbem-23447	259	16	commerc	commerc	NOUN
fbem-23447	259	17	)	)	PUNCT
fbem-23447	259	18	,	,	PUNCT
fbem-23447	259	19	2018	2018	NUM
fbem-23447	259	20	.	.	PUNCT
fbem-23447	260	1	[	[	X
fbem-23447	260	2	17	17	NUM
fbem-23447	260	3	]	]	X
fbem-23447	260	4	huang	huang	PROPN
fbem-23447	260	5	,	,	PUNCT
fbem-23447	260	6	r.	r.	PROPN
fbem-23447	260	7	(	(	PUNCT
fbem-23447	260	8	2018	2018	NUM
fbem-23447	260	9	)	)	PUNCT
fbem-23447	260	10	.	.	PUNCT
fbem-23447	261	1	solvency	solvency	NOUN
fbem-23447	261	2	,	,	PUNCT
fbem-23447	261	3	accounting	account	VERB
fbem-23447	261	4	conservatism	conservatism	NOUN
fbem-23447	261	5	and	and	CCONJ
fbem-23447	261	6	corporate	corporate	ADJ
fbem-23447	261	7	debt	debt	NOUN
fbem-23447	261	8	financing	financing	NOUN
fbem-23447	262	1	[	[	X
fbem-23447	262	2	j	j	X
fbem-23447	262	3	]	]	X
fbem-23447	262	4	.	.	PUNCT
fbem-23447	263	1	communication	communication	NOUN
fbem-23447	263	2	of	of	ADP
fbem-23447	263	3	finance	finance	NOUN
fbem-23447	263	4	and	and	CCONJ
fbem-23447	263	5	accounting	accounting	NOUN
fbem-23447	263	6	,	,	PUNCT
fbem-23447	263	7	2018(36):21	2018(36):21	NUM
fbem-23447	263	8	-	-	SYM
fbem-23447	263	9	25	25	NUM
fbem-23447	263	10	.	.	PUNCT
fbem-23447	263	11	]	]	PUNCT
fbem-23447	264	1	[	[	X
fbem-23447	264	2	18	18	NUM
fbem-23447	264	3	]	]	PUNCT
fbem-23447	264	4	he	he	PRON
fbem-23447	264	5	guozhong	guozhong	PROPN
fbem-23447	264	6	.	.	PUNCT
fbem-23447	265	1	the	the	DET
fbem-23447	265	2	impact	impact	NOUN
fbem-23447	265	3	of	of	ADP
fbem-23447	265	4	capital	capital	NOUN
fbem-23447	265	5	structure	structure	NOUN
fbem-23447	265	6	on	on	ADP
fbem-23447	265	7	corporate	corporate	ADJ
fbem-23447	265	8	profitability	profitability	NOUN
fbem-23447	265	9	and	and	CCONJ
fbem-23447	265	10	solvency	solvency	NOUN
fbem-23447	265	11	:	:	PUNCT
fbem-23447	265	12	a	a	DET
fbem-23447	265	13	case	case	NOUN
fbem-23447	265	14	study	study	NOUN
fbem-23447	265	15	of	of	ADP
fbem-23447	265	16	listed	list	VERB
fbem-23447	265	17	companies	company	NOUN
fbem-23447	265	18	in	in	ADP
fbem-23447	265	19	yunnan	yunnan	PROPN
fbem-23447	265	20	province	province	PROPN
fbem-23447	266	1	[	[	X
fbem-23447	266	2	j	j	X
fbem-23447	266	3	]	]	X
fbem-23447	266	4	.	.	PUNCT
fbem-23447	267	1	friends	friend	NOUN
fbem-23447	267	2	of	of	ADP
fbem-23447	267	3	accounting	accounting	NOUN
fbem-23447	267	4	,	,	PUNCT
fbem-23447	267	5	2019(03):67	2019(03):67	NUM
fbem-23447	267	6	-	-	SYM
fbem-23447	267	7	70	70	NUM
fbem-23447	267	8	.	.	PUNCT
fbem-23447	268	1	[	[	X
fbem-23447	268	2	19	19	NUM
fbem-23447	268	3	]	]	X
fbem-23447	268	4	liu	liu	PROPN
fbem-23447	268	5	qiujin	qiujin	PROPN
fbem-23447	268	6	,	,	PUNCT
fbem-23447	268	7	yang	yang	PROPN
fbem-23447	268	8	siyin	siyin	PROPN
fbem-23447	268	9	,	,	PUNCT
fbem-23447	268	10	zhang	zhang	PROPN
fbem-23447	268	11	ruichen	ruichen	ADV
fbem-23447	268	12	.	.	PUNCT
fbem-23447	269	1	an	an	DET
fbem-23447	269	2	empirical	empirical	ADJ
fbem-23447	269	3	study	study	NOUN
fbem-23447	269	4	on	on	ADP
fbem-23447	269	5	the	the	DET
fbem-23447	269	6	influence	influence	NOUN
fbem-23447	269	7	of	of	ADP
fbem-23447	269	8	internal	internal	ADJ
fbem-23447	269	9	control	control	NOUN
fbem-23447	269	10	and	and	CCONJ
fbem-23447	269	11	solvency	solvency	NOUN
fbem-23447	269	12	of	of	ADP
fbem-23447	269	13	high	high	ADJ
fbem-23447	269	14	-	-	PUNCT
fbem-23447	269	15	tech	tech	NOUN
fbem-23447	269	16	enterprises	enterprise	NOUN
fbem-23447	269	17	[	[	X
fbem-23447	269	18	j	j	X
fbem-23447	269	19	]	]	X
fbem-23447	269	20	.	.	PUNCT
fbem-23447	270	1	journal	journal	PROPN
fbem-23447	270	2	of	of	ADP
fbem-23447	270	3	fujian	fujian	PROPN
fbem-23447	270	4	institute	institute	PROPN
fbem-23447	270	5	of	of	ADP
fbem-23447	270	6	technology	technology	PROPN
fbem-23447	270	7	,	,	PUNCT
fbem-23447	270	8	2020	2020	NUM
fbem-23447	270	9	,	,	PUNCT
fbem-23447	270	10	18(03):280	18(03):280	NUM
fbem-23447	270	11	-	-	SYM
fbem-23447	270	12	287	287	NUM
fbem-23447	270	13	.	.	PUNCT