Liquidity and solvency of an enterprise: problems of interpretation of categories

The article considers the views of different authors on the interpretation of the categories «solvency of the enterprise» and «liquidity of the enterprise». Based on the results of the study, the main features that distinguish different positions are formulated. The lack of unified approaches complicates the analysis in practice. Also, a discrepancy between the analysis methods of some authors and the terminology they use was revealed, which can cause incorrect results of financial analysis and incorrect management decisions.