Design and Application of Intelligent Financial Accounting Model Based on Knowledge Graph

Table 3

Evaluation metrics.

Financial characteristics	Financial ratio metrics	Financial characteristics	Financial ratio metrics
Short-term solvency	Current ratio	Asset management capability	Inventory turnover ratio
	Quick ratio		Accounts receivable turnover ratio
	Cash ratio		Total assets turnover ratio
Long-term solvency	Equity ratio	Distinctness of main business	Main business distinctness ratio
	Interest cover multiple
Profitability	Earnings cash ratio	Company growth capacity	Capital preservation and appreciation
	Return on total assets		Net profit growth rate
	Return on net assets		Accumulated profitability