企业总资产指企业拥有或控制的全部资产。包括流动资产、长期投资、固定资产、无形及递延资产、其他长期资产、递延税项等，即为企业资产负债表的资产总计项。
从量上看，无形资产占企业总资产的比重越来越大。
On quality, intangible assets contribute more value than physical assets;
在本文中资本结构的定义是企业负债总额与企业总资产的比例关系。
In this paper, the definition of capital structure is the proportion between the liabilities and the whole assets.
还有今年前两个季度，企业总资产回报率应不低于所在行业的平均水平。驰。
And the total ratio of return on assets should not be lower than the average, for that particular industry, for the first two quarters of the year.
应用推荐