Sun的高管甚至设定了一个更加宏大的业绩目标：从现在开始的营业利润在收益所占比率不低于3％，到2009年占到10％。
Sun's bosses have even set themselves an ambitious performance target: operating profit, now less than 3% of revenues, is to be 10% of revenues by 2009.
营业利润占销售的百分比率也由去年同期的22.8%上升为28.3%。
Operating profit as a percentage of sales widened to 28.3 percent from 22.8 percent a year earlier.
所以，如果公司在有意识的进行负债经营的话，负债比率与经营业绩应该呈正相关关系。
So if company conscious to debt managing, debt rate and business performance should present the positive correlation.
营业费用比率即现金经营费用除以营业收入，以百分比表示。
Working ratio Cash working expenses divided by operating revenues, expressed as a percentage.
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.
我们发现，银行对长短期借款、主营业务收入、资产负债率、流动比率和速动比率等财务信息高度重视， 对有助于进一步判别企业潜在风险的报表附注信息也比较重视。
We find that some information items are highly concerned by the bank lenders, such as long-term debt, short-term debt, core operating income, debt to equity ratio, current ratio and…
我们发现，银行对长短期借款、主营业务收入、资产负债率、流动比率和速动比率等财务信息高度重视， 对有助于进一步判别企业潜在风险的报表附注信息也比较重视。
We find that some information items are highly concerned by the bank lenders, such as long-term debt, short-term debt, core operating income, debt to equity ratio, current ratio and…
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