This goal requires financial management to arrange the ratio of shareholding capital and liabilities capital reasonably, to put in capital and make use of capital effectively.

这个目标要求财务管理合理安排股权资本与负债资本的比例，并有效的投放和合理使用资本。

youdao

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.

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。

youdao

Leverage is the ratio of capital to liabilities (or to assets perhaps) but it is not, never has been and never will be any ratio of assets to umm, assets, as is being claimed here.

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