Let's start with Current Liabilities such as Accounts Payable (money you owe your suppliers, etc).
让我们从流动负债，比如应付账款(欠供应商的货款，等等)开始。
Liabilities can be classified in the balance sheet as current or long-term liabilities.
在资产负债表中作为当前或长期负债。
We calculate financial leverage, LEV, as the ratio of total non-current liabilities to total assets.
我们计算出财务杠杆LEV，它是非流动负债总额与总资产的比值。
Through descriptive statistical analysis results can be found that the proportion of long-term debt is far lower than the proportion of current liabilities, as well as the lower management's stake.
通过描述性统计分析结果可以发现，长期负债的比例远低于流动负债的比例、管理层持股比例偏低等问题。
Through descriptive statistical analysis results can be found that the proportion of long-term debt is far lower than the proportion of current liabilities, as well as the lower management's stake.
通过描述性统计分析结果可以发现，长期负债的比例远低于流动负债的比例、管理层持股比例偏低等问题。
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