debt ratio 中文意思是什麼
debt ratio
解釋
負債比率-
Unqualified capital index, high liquidity debt ratio, high bad loan ratio and weak adaptive ability can induce liquidity risk
資本金充足率不達標、流動性負債比例過高、不良貸款比率居高不下、對宏觀環境變化應變能力不足都有可能誘發流動性風險。 -
This paper investigates the effect of corporate tax on capital structure, using total debt ratio and change of long - term debt / total capital ratio separately as the dependent variables, mtr and mtrt - 1 ( marginal tax rate ) separately as the explanatory variables after controlling other variables which have effect on capital structure
本文在控制了其他會對資本結構產生影響的變量的基礎之上，分別以資產負債率、長期負債率的改變作為因變量，當年邊際稅率、前一年邊際稅率作為自變量來檢驗企業所得稅對資本結構的影響。 -
Current debt ratio
流動負債比率 -
The equation shows that 9 finance index have important relationship with default ratio, they are roe, debt ratio, asset turnover ratio, gross profit ratio, scale of assets, currency ratio ( [ currency + marketable securities ] / current liability ), debt structure ( current liability / total debts ), currency / daily revenues and quality of assets ( accounts receivable / total assets )
回歸方程表明，違約率與以下9個財務指標的組合密切相關：凈資產收益率、資產負債率、總資產周轉率、毛利率、資產規模（資產總額對數） 、現金比率（現金類資產流動負債） 、債務結構（短債總額債務總額） 、日銷現比（現金與有價證券日銷售額） 、資產質量（應收賬款資產總額） 。 -
On the basis of accurately mastering the essence of financial risk, the article begins with the determining mechanism of it ' s most important form ? inancial debt ratio and divides the financial risk into three parts according to their different effecting factors : risk of financial mechanism, risk of financial policy and external financial risk. connecting with the reality, the article analyses the three kinds of financial risk and puts forward the proposal to administer and reduce the financial risk
在準確把握財政風險涵義的基礎上，本文從財政風險最重要的表現形式? ?財政債務負擔率的決定機制入手，根據其各自不同的影響因素將財政風險劃分為財政機制風險、財政政策風險和外生財政風險，並結合我國現狀分別加以分析，據此對我國財政風險的管理、化解和防範從公共財政建設、財政政策建設和財政風險管理機制等多方面有針對性地提出應對之策。 -
Three traits are following : first, the firms facing the tax exhaustion are still increase the debt ratio, especially short debt, for the continuous or expanded operation. second, without bankruptcy mechanism, firms with high business risk depend on debt to keep continuously operating. third, ownership concentration signals the inside information
其二，我國農業上市公司，尤其是經營風險大的企業，雖然理論上企業有較大的破產風險，但是實際上，企業經理願意冒破產風險提高負債比來維持企業的經營，或者說在我國上市公司缺乏真正破產機制的情況下，企業經理沒有考慮破產風險，而只考慮了企業的持續經營。 -
( 4 ) the sustainable growth rate of a listed company is in inverse proportion to asset - debt ratio, but in direct proportion to current debt ratio as well as acid test ration ( 5 ) there is a positive correlation between the sustainable growth rate of a listed company and its profitability
（ 4 ）公司可持續增長率與資產負債率成反比，與流動比率、速動比率成正比。 （ 5 ）上市公司的可持續增長比率與公司盈利能力正相關，即盈利率越高，可持續增長比率也越高。 -
Bad debt ratio of loans under special finance scheme for small and medium enterprises
中小型企業特別信貸計劃貸款的壞帳比率 -
Dr hon lui ming - wah raised a question on the bad debt ratio of loans under the special finance scheme for smes
呂明華議員就中小型企業特別信貸計劃貸款的壞帳比率提出質詢。 -
We find that current asset turnover, debt ratio, revenue growth rate, profit margin before taxes and investing gains, return before taxes on assets et al. can predict financial distress accurately
研究發現，由流動資產周轉率、資產負債率、銷售收入增長率、扣除投資收益的稅前銷售利潤率和稅前資產利潤率這五個財務指標建立的數學模型具有較強的預測能力。 -
Then has carried on the theory and empirical analysis of the relationship of growth opportunities and capital structure, proved the growth opportunity and enterprise ' s debt ratio highly negative related, enterprise who with higher growth opportunities, have the more inclined to maintain low debt level
然後對企業增長機會和資本結構的關系進行了理論與實證分析，證明增長機會與企業的負債比率高度負相關，增長機會越多的企業，越傾向于保持較低的負債水平。 -
( 2 ) the equity financing strategy is mainly influenced by juridical person ' s stock holding ratio, short - term asset growth ratio, debt ratio at the beginning of the year and short - term debt growth ratio
（ 2 ）上市公司的權益融資策略主要受法人持股比率、流動資產增長率、年初資產負債率和與流動負債增長率影響。 -
For control variables, the results indicate that different industries have different capital structures, size of the company is positively related to total debt ratio, return on asset is negatively related to total debt ratio, growth of the company has no distinct relation to total debt ratio, probability of bankruptcy has no distinct relation to total debt ratio, nondebt tax shield is negatively related to total debt ratio, fixed asset / total asset ratio, inventory / total asset ratio and intangible asset / total asset ratio are positively related to total debt ratio
對控制變量，研究顯示：行業對資本結構有顯著的影響；公司規模與資產負債率正相關；公司盈利能力與資產負債率負相關；公司的成長性與資產負債率沒有顯著的關系；破產可能性與資產負債率沒有顯著的關系；非債務避稅與資產負債率負相關；固定資產、存貨和無形資產占總資產的比率與資產負債率正相關。 -
The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets, slower short - term liquidity, have lower ratio of days " sales in receivables, adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have. beside non - fraud companies, fraud companies are easier to receive non - standard unqualified auditing opinion
實證結果顯示：舞弊公司與非舞弊公司相比有更高的負債比率、其他應收款占流動資產的比重，更差的短期償債能力，更低的應收賬款周轉率、調整后每股現金和股權集中度，也更容易被注冊會計師出具非標準無保留審計意見。 -
This paper includes five parts, in the first part, it introduces the research purpose and the present situation of domestic and overseas, in the second part, it introduces the theory of sustainable growth of companies and analyzes the composite factors of sustainable growth of listed companies in china, in the third part, it tests whether chinese listed companies realize the sustainable growth or not. in the fourth part, it makes an empirical analysis on the principal components of sustainable growth of listed companies in china, in the fifth part, it describes the present situation and the unsettled problems of sustainable growth of the listed companies in china and put forward some advice. this paper discover : ( 1 ) if the growth rate in sales revenue and sustainable growth rate are inconsistent, the asset - debt ratio is out of control
全文共分五個部份：第一部份介紹了本文的研究意義以及目前國內外對企業可持續增長理論的研究現狀；第二部份對企業可持續增長模型進行了簡要的評述，並對影響我國上市公司可持續增長的綜合因素進行了分析；第三部份對我國上市公司是否實現了可持續增長進行了實證檢驗；第四部份對我國上市公司可持續增長的主因素進行了實證檢驗；第五部份對我國上市公司的現狀及其存在的問題進行了描述，並提出相應的對策建議。 -
Equity to debt ratio
權益對債務比率 -
At present, international banking apply developed risk assessing and controlling system to manage risks, and cause bad debt ratio down extensively
目前，國際銀行業運用先進的風險評估及風險控制系統對消費者貸款進行風險管理，使得銀行壞帳率在最近幾年有很大下降。 -
Net capital to debt ratio
凈資產與債務比率 -
Equity growth ratio has positive correlation with juridical person ' s stock holding ratio, short - term asset growth ratio, debt ratio at the beginning of the year, and has negative correlation with short - term debt growth ratio
其中：權益增長率與法人持股比率、流動資產增長率、年初資產負債率有顯著正相關關系，與流動負債增長率有顯著負相關關系。 -
Then this study carried out comparative analysis on international experiences of the financing of smes, and positive analysis on the financing of township enterprises and national enterprises representatively in the smes of our country. through above - mentioned analysis, the study clarified the root reasons which caused the problems of short funds of smes, higher debt ratio of national enterprises and a great deal of bad assets exited in the national banks. the root reasons are just that in the long run the enterprises financing of our country followed the single structure of taking the government as the leading, national banks as the main body and indirect financing as the dominant part
本文在明晰相關概念、闡述國外及我國中小企業的最新界定標準、綜析當前企業融資基本理論的基礎上，通過對中小企業融資國際經驗的比較分析，以及對我國中小企業中具有典型代表性的鄉鎮企業、國有中小企業融資進行的實證分析，明確了造成當前中小企業資金短缺、國有企業相對負債率較高和國有銀行存在著大量不良資產等問題的根本原因，即：我國的企業融資長期沿襲著以政府為主導、國有銀行為主體、間接融資占優勢的單一結構體系。
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