固定资产比率是指固定资产与资产总额之比。用来观察企业固定资产有无资金闲置之现象，就资金运用角度来看此比率愈低愈好，表示较没有闲置资金；但因买卖业不像制造业投资很多的机器设备，故其固定资产比率较低。
... fixed assets固定资产。 fixed assets ration固定资产比率。 fixed capital固定资本。 ...
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长期资金占固定资产比率（Long-term Capital Ratio）(%)＝〔（长期负债+股东权益净值）∕固定资产净额〕× 100%：此比率可评估企业的长期营运资金是否充足，也可用于衡量固定资产的投...
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固定资产报废数额 amount of existing fixed assets which are to be scrapped; 固定资产比率 ratio of fixed assets; fixed assets ratio; 固定资产贬值 devaluation of fixed assets; ..
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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.
每年根据燃气企业的固定资产余额，按一定的比率提取折旧费和投资收益划拨给企业。
Every year, the charge for depreciation and return of investment in definite ratio will be appropriated to the enterprise, based on its fixed asset balance.
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