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.
针对这一研究结果，为了找出原因，以流动负债率、长期负债率为被解释变量，再次进行逐步回归。
In response to this study, in order to find out the reason, we use stepwise regression again, viewing current-liability ratio and long-term debt ration as explained variables.
文章对我国上市公司1991 ~ 2003年的负债结构进行了全面分析。1997年以后上市公司的平均流动负债率和总负债率都呈上升趋势。
Analyzes of the debt structure of the publicly traded companies of China in the 1991-2003 period see an increasing trend in the average current debt ratio and total debt ratio after 1997.
回答也可包括财务生存能力的测量，如流动资金、资产负债率、目前的现金存量天数、资金利用率及现金流量指标。
Responses also might include measures of financial viability, such as liquidity, debt-to-equity ratio, days cash on hand, asset utilization, and cash flow.
据报道，我国房地产开发企业负债率高达76%，房地产企业多依赖卖“期房”或扩大流动资金贷款融通资金。
According to reports, China's real estate development enterprise debt rate as high as 76%, more dependent on the sale of real estate enterprises "faster" or expand liquidity loan financing funds.
与预期不一致的是，实证研究没有发现资产负债率、流动比率和总资产增长率对贝塔系数有显著影响。
But inconsistent with prior studies, the debt-to-asset ratio, the current ratio and the growth rate of total assets are not found to be associated with beta in our study.
回归结果显示，资产负债率、流动资产负债率和长期资产负债率都与净资产收益率呈负相关关系；
Return to result reveals that asset-liability ratio, flow asset-liability ratio and long-term asset-liability ratio present, show relevant relations with return on net assets.
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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