进一步理解基于股东权益的财务比率。
比率分析是指对财务比率进行决定和评价的过程。
Ratio analysis is the process of determining and evaluating financial ratios.
借助各种财务比率指标可识别公司会计信息的真伪。
With the help of all kinds of financial rates, we can tell the genuine accounting information the from sham accounting information.
用解释数字评估该公司的运营现金流和主要的财务比率。
Interpret the figures by evaluating the firm's cash flow from operations and key financial ratios.
大多数的会计统计模型是以财务比率的正态分布为假设前提。
The most of accounting empirical statistical models is based on normal distribution assumption of financial ratios.
讨论了一些相关的财务比率及三种不同的营运资本筹资政策。
Second, Some financial ratios. Third, three kinds of financial policies for the working capital.
这些条件，也就是条款，对某些财务比率进行了明确的限定，比如利息保障倍数。
Such conditions, known as covenants, typically specify limits on certain financial ratios, such as that of a company's earnings to its interest payments.
流动比率是指衡量组织的流动资产足以支付流动负债程度的财务比率。
Liquidity ratios are financial ratios that measure the degree to which an organization's current assets are adequate to pay current liabilities.
杜邦分析法是利用各主要财务比率的内在联系建立起来的一套财务分析指标体系。
Du Pont analysis law is to make use of a set of financial analysis index system that every main financial ratios inner link builds.
我国信用风险度量技术还基本停留在资产负债管理及财务比率分析的定性管理阶段。
In our country, the technology of credit risk measuring still keeps qualitative analysis stage, that is, the debt-to-asset management and financial ratio analysis.
这个研究还表明那些改变了品牌但没有改变级别的小部分酒店，他们的财务比率没有什么重大变化。
The study found no significant change in financial ratios for the few hotels that rebranded without rescaling.
顺便需要说明的是，在使用财务比率时，分析者应当对它们与设定的标准比率进行比较。
By the way, when using financial ratios, analysts should make a comparison with certain set standard ratios.
现付成本与现销收入是两个重要的现金流量指标，同时又是一些重要财务比率计算的依据。
Cash cost and cash sale income are either the two important cash flow target, or the important evidence of the some financial ratio calculations.
本文采用非参数方法对中国上市公司财务比率在行业间的差异性和行业内的收敛性进行了检验。
This paper analyzes the difference between industries and convergence within industry of financial ratios for listed firms in China based on a non-parametric approach.
将偿付能力充足率作为衡量公司财务风险的重要指标，并通过多个财务比率来反映就是其中之一。
So taking the solvency adequacy rate as the index to measure the financial risk measured by other variables is one of the methods.
以往对破产之研究，是将破产企业预先建文件之财务比率，与健全企业或抽样正常营运之企业做比较。
Prior bankruptcy studies have established that bankrupt firms' pre-filing financial ratios are different from those of healthy firms or of randomly selected going concerns.
杜邦系统是运用各个主要财务比率指标之间的内在联系，来综合分析、评价企业财务状况的一种分析方法。
The Du Pont System is a method which uses internal relations of financial rates to analyze and judge of financial affairs state of a company.
本文将对财务比率分析的概念和重要性及存在的问题进行讨论，并针对有关现金流量表的财务比率进行探讨。
This text will proceed the discussion with importance and existent problems to the analytic concept in ratio in finance, and aim at the finance ratio concerning cash discharge form proceed the study.
投资人要想从上市公司披露的财务信息中正确掌握企业的财务情况，就要正确使用财务比率尤其是每股收益指标。
If the investor wants to grasp the financial circumstance exactly from the financial information published by the listed company, he will use finance ratio correctly, particularly each income index.
传统的信用评价模型有财务比率分析、多元判别分析等，但这些模型都不能有效、全面、完整地解决信用评价问题。
Thus, traditional credit assessment models, such as financial ratio analysis, multiple discriminate analysis and so on, cannot solve this problem effectively, completely and perfectly.
我们所考察的六种财务比率都显著地向行业均值收敛，但调整成本和行业特性的差异导致了不同的财务比率具有不同的收敛速度。
All of the six ratios are statistically significant converge to the mean of industry, but the speeds of convergence are different from each other for the existence of adjustment cost.
实证分析结果表明：其一，我国上市公司财务比率不服从正态分布，因而不适宜使用多元线性判别分析方法建立财务危机预测模型；
The results are as the following: firstly, financial ratios aren't identical to the normal distribution, so it's not suitable to conduct the early-warning model by Linear Multiple Discrimant Analysis.
在财务绩效评定上，本文以财务比率、杜邦比率、收益质量分析为主，研究结果表明郴电国际财务状况良好，公司的主营业务收入逐年递增、偿债能力良好；
The results show that the financial condition of Chen Dian International is well, the major business income increases progressively year by year, and the debt paying ability is good.
在分析企业时，投资者和企业家往往把注意力放在“错误的”财务数据和比率上。
So often investors and entrepreneurs look at the wrong financial numbers and ratios when analysing companies.
尽管小额比率的调查报告指向了国际财务集团，但一些人也争辩到那些慈善家不负责任的借贷也是同样有害的。
Although the MicroRate paper fingers IFIs, some argue that irresponsible lending by philanthropists is just as harmful.
其它财务指标，不管是债务还是赤字比率，都不是关键。
Other financial criteria - debt or deficit ratios - are not critical for entry.
从长期偿债能力的角度来看，该比率越低，公司的财务状况越好。
From the perspective of long-term solvency, the lower the ratio is the better the corporation's financial positions.
从长期偿债能力的角度来看，该比率越低，公司的财务状况越好。
From the perspective of long-term solvency, the lower the ratio is the better the corporation's financial positions.
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