Analyzes of the debt structure of the publicly traded companies of China in the 1991-2003 period see an increasing trend in the average current debt ratio and total debt ratio after 1997.
文章对我国上市公司1991 ~ 2003年的负债结构进行了全面分析。1997年以后上市公司的平均流动负债率和总负债率都呈上升趋势。
Together, Spain has a total private debt ratio that is the third highest in eurozone behind Ireland and Portugal.
合计下来，西班牙的私人债务总额现在仅次于爱尔兰和葡萄牙，位列欧元区第三。
Enterprises capital structure means the ratio of the debt to total assets.
企业资本结构指企业的负债与总资产的比率。
Debt ratio ratio of total liabilities to total assets.
债务比率总负债对总资产的比率。
The basic reason for most enterprises' poor performance is not because of the high Debt to Total Assets ratio, but because of the low capital utilizing efficiency.
大部分企业经济效益不佳的根本原因并不是因为其负债过高，而是资产利用效率低下。
But inconsistent with prior studies, the debt-to-asset ratio, the current ratio and the growth rate of total assets are not found to be associated with beta in our study.
与预期不一致的是，实证研究没有发现资产负债率、流动比率和总资产增长率对贝塔系数有显著影响。
The quantitative limits of rational debt of petroleum enterprise are calculated when total capital return ratio is higher or lower than debt capital cost respectively. A case of calculation is given.
结合石油企业的生产经营特点，分别提出了总资本报酬率高于或低于债务资本成本时石油企业合理负债率和负债额的数量确定方法，并给出了案例分析。
The quantitative limits of rational debt of petroleum enterprise are calculated when total capital return ratio is higher or lower than debt capital cost respectively. A case of calculation is given.
结合石油企业的生产经营特点，分别提出了总资本报酬率高于或低于债务资本成本时石油企业合理负债率和负债额的数量确定方法，并给出了案例分析。
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