从花旗集团来说，该行认为其资产负债状况良好，资本比率与同行不相上下或更一筹。
For its part, Citigroup thinks its balance sheet is well positioned and its capital ratios equal or exceed those of peers.
公司养老金计划的平均提存比(资产占负债的比率)为72%，与2010年底的81%相比有所下跌。
The average corporate pension plan had a funding ratio (the proportion of liabilities covered by assets) of just 72%, down from 81% at the end of 2010.
正如广义流动资产与短期债务的比率出现大幅度上升所反映的那样，美国公司的资产负债表似乎正在缓慢地得到改善。
Corporations seem to be improving slowly, as reflected in the sharp increase in the ratio of broad liquid assets to short-term debt.
速动比率反映了速动资产与流动负债之间的关系，它能告诉分析者公司的即期偿债能力。
The quick ratio reflects the relationship of quick assets to current liabilities it can tell analysts the ability of immediate debt paying.
流动资产与流动负债比率显示该公司不能按时偿还债务。
The acid test ratio shows that the company is unable to pay its debts on time.
第二步对资产负债率、长期负债比率等与经营绩效指数进行回归分析。
Second, we make regressive analysis in debt concentration, long - term debt proportion and performance index.
指流动资产与流动负债的比率，是主要的流动性比率。
Ratio of current assets to current liabilities. It is the main liquidity ratio.
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。
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.
得出固定资产比率与流动负债率呈负相关关系，与理论预期的结果相反。
The paper discovers that the fixed assets ratio is negatively correlated with current-liability ratio, which is contrary to 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。
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.
利用系统动力学方法预测资产负债表、损益表、现金流量表，计算出的比率指标与实际值基本相符。
It makes use of system dynamics method to forecast: the balance sheet, the profit and loss statement, Cash flow statement, and calculates out the part proportion index consonant with reality.
霍尔丹认为：风险压力逐渐加大的银行可以有三种不同手段稀释风险：首先，银行可以参考更多资产负债表内或表外的资本与负债比率；
Mr Haldane suggests that banks increased risk-taking by pursuing three different strategies: using more leverage, both on and off the balance-sheet;
霍尔丹认为：风险压力逐渐加大的银行可以有三种不同手段稀释风险：首先，银行可以参考更多资产负债表内或表外的资本与负债比率；
Mr Haldane suggests that banks increased risk-taking by pursuing three different strategies: using more leverage, both on and off the balance-sheet;
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