But the regression results show that the fixed assets ratio is positively correlated with long-term debt ratio at 5% level, which is consistent with the expected result.

但回归结果显示，固定资产比率与长期负债率在5%的水平上正相关，与理论预期相一致。

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In response to this study, in order to find out the reason, we use stepwise regression again, viewing current-liability ratio and long-term debt ration as explained variables.

针对这一研究结果，为了找出原因，以流动负债率、长期负债率为被解释变量，再次进行逐步回归。

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Take a bank that replaced long-term debt with equity in order to raise its ratio of equity to risk-adjusted assets from 10% to 15%.

银行将债权转为股权，用以将其股权对风险调整资产的比例从10%，调整到15%。

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Japan is on track to meet its own medium-term target of halving the primary deficit by FY2015 from its FY2010 level, but more action is needed to reach its long-term target to reduce its debt-to-GDP ratio from FY2021 onwards.

WHITEHOUSE: The Los Cabos Growth and Jobs Action Plan

The company pays a 2% dividend, the current ratio is 1.8 and long-term debt-to-equity is .39.

FORBES: Cheap Stocks Paying Decent Dividends

The current ratio is 2.7 and long-term debt-to-equity is .14.

FORBES: Cheap Stocks Paying Decent Dividends