This paper deals with corporate risk analysis in business operation and discusses the advantages and debt risks in terms of the cost of capital, capital structure, corporate tax and inflation, emphasizing on the debt ratio analysis and capital structure decision.
针对企业负债经营进行风险分析,从资本成本与资本结构、企业税赋与破产风险方面就企业负债经营的益处和债务风险进行了论述,讨论和分析了负债比率的合理确定以及资本成本、投资收益、借贷能力和偿债能力、债务风险等主要因素对负债比率的影响。
Finally, she proposes how to determine the optimal debt ratio concerning firm capital structure.
在分析企业资本结构与企业权益净利率的关系及其对财务风险影响的基础上,进一步分析了资本结构变动对企业内在价值的影响,并探讨了资本结构决策中如何确定企业最佳负债比率这一重要课题。
First,using regression method analyzed the relationship between ratio of debt asset and profitability,concluded that the relationship between them is negative correlation.
首先对我国信息技术行业负债资产比率与盈利能力的关系进行了回归分析,得到的结论是二者之间呈负相关关系,在对回归结果检验时,发现这一结论与检验结果不符,因此不能仅凭回归分析的结果来判断企业负债率的高低,不能仅仅因为回归分析结果是负相关关系就断定我国上市公司负债资产比率越高,盈利能力越差。
net worth to assets ratio
资本净值与负债比率
ratio of capital to fixed liabilities
资本对固定负债比率
debt Burden ratio: Interest on debt as a percentage of exports.
负债比率: 债务利息占出口额的百分比。
Apart from the debt ratio, there are some other ratios related to debt ratio.
除了负债比率指标外,还有其他一些与负债比率相联系的比率。
ratio of current assets to current liability
流动资产与流动负债比率
The common used long-term solvency ratios are debt ratio, times-interest-earned ratio and so on．
常用的长期偿债能力比率主要是负债比率、赚取利息倍数等。
Creditors will be cautious on higher debt ratio, and they will be interested in the 1ower debt ratio.
债权人将会对较高的负债比率保持警惕,而且会对较低的负债比率感兴趣。
The debt ratio expresses the relationship of total 1iabilities to total assets.
负债比率表达了负债总额与资产总额之间的关系。
debt ratio: Ratio of total liabilities to total assets.
债务比率:总负债对总资产的比率。
ratio of fixed liabilities to total liabilities and net worth
固定负债对负债总额及净值的比率
ratio of current liabilities to total liabilities and net worth
流动负债对负债总额及净值的比率
ratio of total liability to net worth
负债总额对净值的比率
balance sheet ratios
资产负债表中各项比率
debt to total assets ratio
负债对资产总额比率
rates for translation assets and liabilities
换算资产与负债的比率
ratio of cash to current liabilities
现金对流动负债的比率
balance sheet-income sheet ratios
资产负债与损益比率
debt to capital ratio
"负债资本比率,见 deBt equity ratio"