Take a bank that replaced long-term debt with equity in order to raise its ratio of equity to risk-adjusted assets from 10% to 15%.
银行将债权转为股权，用以将其股权对风险调整资产的比例从10%，调整到15%。
The IMF reckons that Portugal's net international debt (what residents owe to foreigners, less the foreign assets they own) was 96% of GDP in 2008, an even higher ratio than Greece's (see chart 3).
国际货币基金组织(IMF)估计葡萄牙的净国际债务(用其居民欠外国人得减去归他们所有的外国资产)在2008年达到了GDP的96%，这个比例甚至比希腊的都高。
Corporations seem to be improving slowly, as reflected in the sharp increase in the ratio of broad liquid assets to short-term debt.
正如广义流动资产与短期债务的比率出现大幅度上升所反映的那样，美国公司的资产负债表似乎正在缓慢地得到改善。
Enterprises capital structure means the ratio of the debt to total assets.
企业资本结构指企业的负债与总资产的比率。
The ratio of liquid assets to debt in their balance sheets has risen and stayed at a relatively high level for some time now.
资产负债表上流动资产对债务的比率已经上升，并且到现在都保持在一个比较高的水平上。
When calculating this ratio, it is conventional to consider both current and non-current debt and assets.
计算这一比率时，一般需要同时考虑流动负债和非流动负债和资产。
The quick ratio reflects the relationship of quick assets to current liabilities it can tell analysts the ability of immediate debt paying.
速动比率反映了速动资产与流动负债之间的关系，它能告诉分析者公司的即期偿债能力。
No debt guaranty shall be provided, either directly or indirectly, for the guaranteed objects with the ratio of liabilities to assets exceeding 70%.
不得直接或间接为资产负债率超过70%的被担保对象提供债务担保。
Debt ratio ratio of total liabilities to total assets.
债务比率总负债对总资产的比率。
This ratio means how many times the current assets are compared to the current liabilities, indicating the short-term debt-paying guarantee, and reflecting the corporation 's liquidity.
这一公式说明，流动比率指的是流动资产是流动负债的多少倍，它意味着对短期债务的偿还保障，并反映了公司的流动性。
This ratio shows the proportion of equity and debt the company is using to finance its assets;
这个比率显示公司正在运营其资产的权益和债务比例。
The basic reason for most enterprises' poor performance is not because of the high Debt to Total Assets ratio, but because of the low capital utilizing efficiency.
大部分企业经济效益不佳的根本原因并不是因为其负债过高，而是资产利用效率低下。
When company's assets earning ratio is higher than the debt capital cost proper to increase in debt to raise its business performance;
当公司资产收益率高于债务资本成本时适当增加负债可以提高其经营业绩；
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.
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.
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。
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