结构性种族主义的障碍包括“权益的不公”，即黑人基础基金的匮乏是由美国历史问题直接导致的后果。
Structural racism's barriers include "equity inequity", the absence of black capital formation that is a direct consequence of America's history.
资本结构理论是研究在实现企业价值最大化的目标下，企业资本结构中债务资本与权益资本的比例如何确定的理论。
Theory on capital structure is the theory on how to define ratios of debt capital and equity capital of enterprise capital structure under the target of realizing maximization of enterprise value.
这篇博文的主要目的是解释在美上市的中国公司所使用的可变权益实体（VIE）结构。
This posting will explain the use of variable interest entities (VIEs) by U.S. listed Chinese companies.
一般意义上的资本结构就是指债务资本和权益资本(自有资本)的比例关系。
In general sense's capital structure is refers to the debt capital and the rights and interests capital (own capital) the proportional relationship.
目前借款人的资本结构愈发复杂(发生违约时，负债和权益的层次不同，则权利各异)。
Borrowers' capital structures-the various layers of debt and equity, each with different rights in the event of default-are now more complex.
企业负债的动机，是确立企业资本结构中负债与股东权益资本比例关系的逻辑起点。
The motive of the enterprise's liability is the logic starting point to establish the proportional relationship between the liability and owner's equity capital in enterprise's capital structure.
衡量企业资本结构的方法通常有比较资金成本法、权益资本利润率法和每股收益分析法。
The methods which can measure the capital structure of corporations, include comparing fund cost, equity capital interest rate and analyzing lucre of pers hare.
企业最优资本结构是指使企业平均资本成本最低且企业价值最大的债务资本和权益资本的比例关系。
The optimum capital structure is the ratio of long-term liabilities to equities when the average cost of capital is lowest and the value of enterprise is max.
资本结构涉及到企业负债与权益，因此企业必须权衡财务风险公司资本结构是否合理，进而确定最优资本结构。
Capital structure is connected with the debt and profit of an enterprise. So the enterprise need maitain the rational capital structure against financial risks.
在此基础上，对中国上市公司股权结构与权益代理成本、债务代理成本以及大股东与中小股东之间代理成本的关系进行了实证检验。
Based on these, we proposed some hypotheses about agency costs under different ownership structures in China listed companies and test them using the empirical data.
有限公司由于治理结构不完善，股东查阅权对于保护其股东权益作用更为重要。
Because the management structure of the limited liability company is not perfect, the shareholder's inspection right is more important to protect its shareholder's rights and interests.
权益报酬率反映了企业的盈利能力、营运能力和资本结构特征。
The owners profit ratio reflects the earning profit ability, operating efficiency and capital composition of the business.
SPV作为资产原始权益人与投资者之间的中介，是资产证券化交易结构的核心。
As an intermediary between the undelying sponsor and the investor, SPV serves as the core of asset securitization trade.
是指以企业负债除以股东权益所得的比率。它是衡量公司财务结构风险程度的一项重要指标。
A measure of a pany's leverage, calculated by dividing long-term debt by mon shareholders' equity, usually using the data from the previous fiscal year.
资本结构是指权益资本与负债资本的比例关系，资本结构的核心问题就是负债问题。
Capital structure refers to the proportionate relationship of rights and interests capital and debt capital. The key issue of capital structure is the issue of debt.
出色的会计师应该熟悉公司的财务结构，能迅速识别每一笔负债、资产和权益，每一项收支、现金流、利润以及其它所有重要的账目。
Whether they are a certified public accountant or a chartered accountant, they will have been taught how vital prudence is when preparing accounts, budgets and so forth.
出色的会计师应该熟悉公司的财务结构，能迅速识别每一笔负债、资产和权益，每一项收支、现金流、利润以及其它所有重要的账目。
Whether they are a certified public accountant or a chartered accountant, they will have been taught how vital prudence is when preparing accounts, budgets and so forth.
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