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问题	不能清偿到期债务怎么认定
释义	如果债务人同时符合下列情形的，可认定为不能清偿到期债务：债权债务关系依法成立；当事人约定的债务的履行期限已经届满；但是债务人尚未完全清偿其债务的。【法律依据】《最高人民法院关于适用〈中华人民共和国企业破产法〉若干问题的规定》第二条，下列情形同时存在的，人民法院应当认定债务人不能清偿到期债务： (一)债权债务关系依法成立; (二)债务履行期限已经届满; (三)债务人未完全清偿债务。
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