asset-liability ratio
英 [ˈæset ˌlaɪəˈbɪləti ˈreɪʃiəʊ]
美 [ˈæset ˌlaɪəˈbɪləti ˈreɪʃioʊ]
网络 资产负债率; 资产负债率法; 资产负债比率
双语例句
- The Empirical Research of Listed Companies in the Optimal Asset-Liability Ratio
上市公司最优资产负债率的实证研究 - Asset-liability ratio is used to describe the capital structure, and the General financial performance, Tobin's Q and the EVA per capital are used to describe the firm performance respectively.
本文采用资产负债率来反映上市公司的资本结构，分别以财务综合绩效、托宾Q值和单位经济增加值指标来反映上市公司绩效。 - The asset-liability ratio has dropped for those enterprises that have undergone this reform and most of them have become profitable.
实施债转股的企业，降低了资产负债率，多数已扭亏为盈。 - Readjust the asset-liability ratio of state-owned enterprises
调整国有企业资产负债比 - And the capital structure indicators are selected as widely-used asset-liability ratio and the less-commonly-used long-term capital debt ratio.
对于资本结构指标的选取，本文采用了被广泛使用的资产负债率指标和较少人使用的长期资本负债率指标。 - We are more concerned about the two indicators are asset-liability ratio and monthly cash flow.
我们比较关注的两个指标是资产负债率和月度现金流。 - A Study on Convertible Bond for Dynamic Adjustment of Target Asset-liability Ratio
可转换债券对目标资产负债率动态调整的研究 - Strictly, it is the variety of conversion rate that lead to dynamic adjustment of target asset-liability ratio.
更确切地说，是可转换债券转股率的变化导致了公司目标资产负债率的动态调整。 - The influence factors of huge amount of write off include management change, asset-liability ratio;
公司巨额冲销行为的影响因素包括管理层变更、资产负债率； - Static trade-off theory believe there is a moderate target asset-liability ratio. When corporate asset-liability ratio achieve this point, corporate value is maximization.
静态权衡理论认为，公司存在一个适度的目标资产负债率，当公司的资产负债率达到这一点时，公司价值最大。 - Based on the statistical analysis of the GEM listing enterprise, found that most enterprise asset-liability ratio is low, some enterprise even less than 3%.
通过对我国创业板上市企业的统计分析，发现大多企业资产负债率较低，有些企业甚至不足3%。 - The research shows that the enterprises grows, the main business income growth rate and enterprise scale are positively correlated to financing efficiency, while the asset-liability ratio and non-debt tax shield are negatively correlated to financing efficiency.
研究表明，公司成长性、主营业务收入增长率、企业规模与融资效率之间显著正相关，资产负债率、非债务税盾与融资效率显著负相关。 - Obtained by the analysis, ROE, net profit margin, the main business income growth and asset-liability ratio have strong early-warning for financial crisis of listed companies and these early-warning indicators are of a reasonable explanation.
经分析得出，净资产收益率、净利润率、主营业务收入增长率和资产负债率这些指标对上市公司陷入财务危机具有较强的预警能力，并对这些预警指标作出合理的解释。 - The result is that the accounting fraud in listed companies and audit failure are positive correlation and the factors of audit failure are mainly asset-liability ratio, cash debt ratio, asset margin, degree of related-party transactions and audit expense ratio.
实证检验结果表明，上市公司会计舞弊与审计失败正相关；在存在会计舞弊的条件下影响审计失败的主要因素有资产负债率、现金负债率、资产净利率、关联方交易度以及审计费用率。 - The empirical results show that the motivation of mining company using derivatives for hedging is the tax motivation and the scale. Because only the effective tax rate, asset-liability ratio and the size of the company are through a significant test.
实证结果显示，我国采掘类上市公司使用衍生产品进行对冲的动机为税收动机和规模效应，因为只有实际税率，资产负债率以及公司规模通过了显著性检验。 - The commercial banks have gradually implemented asset-liability ratio management and risk management mechanism, which enhanced their internal control system.
商业银行开始实施资产负债比例管理和风险管理，加强了内控机制。 - In Growth, maturity and decline of enterprises, their asset-liability ratio and the profitability of the business were all significantly negatively related.
处于成长期、成熟期和衰退期的企业，其资产负债率与企业盈利能力都呈显著地负相关关系。 - Financing constraints and cash flow, asset size, ownership concentration, as well as asset-liability ratio are inversely proportional.
融资约束程度与现金流量、资产规模、股权集中度以及资产负债率呈反比。 - In other affecting factors, the number of independent directors, company size, asset-liability ratio and earnings per share are positive related to the establishment of the Audit Committee.
在其他影响因素中，独立董事数量、公司规模、资产负债率和每股收益都与审计委员会的设立显著正相关。 - Intra-brand environment includes enterprise and consumer level. At enterprise level, the factors, including total fixed assets, market share, asset-liability ratio, product sales profit rate, exchange appreciate rates, management demonstration effect and technological innovation, influence the brand competitiveness.
品牌内部环境包括企业和消费者层面，企业层面对农产品品牌竞争力影响指标包括固定资产总值、市场占有率、资产负债率、产品销售利润率、出口创汇率、管理示范效应和技术创新能力。 - At the same time, to prevent the effect of other factors except explanatory variables, this paper also introduced asset scale, asset-liability ratio, asset turnover and asset growth rates and industries control variables.
同时，为防止解释变量以外的因素对企业价值造成影响，本文还引入资产规模、资产负债率、资产周转率和资产增长率以及行业等控制变量。 - In the part of empirical research for financial characteristics, the univariate analysis and binary Logistic regression analysis showed that the size of listed companies SIZE, asset-liability ratio DR and the Tobin Q influence great on the refinancing.
在财务特征因素的实证研究部分，通过单变量分析和二元Logistic回归分析发现，上市公司的规模SIZE、资产负债率DR以及托宾Q对再融资的影响作用显著。 - The results show that the split share structure reform had significant influence on capital structure, asset-liability ratio has improved significantly; Industry also had significant influence on the capital structure.
分析结果显示：股权分置改革对上市公司资本结构存在显著影响，并且股权分置改革后资产负债率得到明显提升；行业因素对上市公司资本结构也存在显著影响。 - Secondly, by the use of financial leverage, it can effectively reduce idle asset without changing enterprise capital, increase enterprise asset sinking ability, improve the asset-liability ratio of original equity owner, and thus optimize capital structure.
其次，企业资产证券化融资可以有效利用财务杠杆，在不改变企业资本前提下降低了资产存量，提高企业的偿债能力，改善了原始权益人的资产负债率，从而优化资本结构。 - Through research showed that: asset-liability ratio on bank performance less relevant, innovative proportion of total liabilities and assets bank performance was significantly negatively correlated proportions and top ten shareholders and bank performance is significant negative correlation.
通过研究表明：资产负债率对银行绩效的相关性较低，创新性资产占负债总额比重与银行绩效呈显著负相关性，前十大股东持股比例和与银行绩效是显著的负相关。 - The quality of the economic situation may also affect the control variables of the market risk, asset-liability ratio and the book market-market value ratio.
经济形势的好坏可能也会影响控制变量中的市场风险、资产负债率和账面市值比指标。 - The proportion of independent board has a positive impact on asset-liability ratio, have a negative impact on ROE, and have no significant impact on total assets growth rate and lapse rate.
独立董事比重与净资产收益率呈正相关关系，与资产负债率和退保率呈负相关关系，与总资产增长率无显著相关关系。 - Through the study, we find that: ( 1) We find no differences between non-s and state-owned listed company at listed asset-liability ratio and even state-owned listed companies is higher than private listed companies, but this difference is not significant.
研究发现：（1）本文并未发现民营上市公司和国有上市公司资产负债率方面的差异，甚至出现国有上市公司的资产负债率高于民营上市公司的情形，但是这一差异并不显著。 - By means of regression analysis, we find the asset-liability ratio, short-term debt ratio, the rate of long-term debt capital structure and performance of the company and related conclusions.
通过回归分析，找出资产负债率、短期负债比率、长期负债比率等资本结构因素与公司绩效的相关关系，得出结论。 - Risk and asset-liability ratio is positively related, especially is significantly positively correlated with the long-term debt and bank loans, is irrelevant with short-term liabilities.
风险与资产负债率是正相关的，特别是同长期债务和银行贷款是显著正相关的，与短期负债则无关。