商业信用与固定负债等无成本负债与净资产收益率呈正相关关系，其他成分还是负相关。
And find there are no-cost debt and return on equity to present the positive correlation relation in commercial credit and capital liability, etc.
因此，为避免资本单薄的机构一面承诺偿清固定债务、一面承担资产负债表的贷方风险，金融机构应变身为共同基金。
So, instead of having thinly capitalised entities taking risks on the lending side of the balance sheet while promising to redeem fixed obligations, financial institutions would become mutual funds.
可能是因为经过频繁调整的公司能获得更多非固定利润，这导致股东们对资产负债表上过多的负债产生怀疑。
Shareholders are suspicious of too much debt on the balance sheet, perhaps because heavily geared firms have more volatile profits.
这些措施虽然有点残忍，但其可以避免固定资产与短期负债失配的问题。
These measures, though somewhat crude, should help prevent mismatches between long-term assets and short-term liabilities.
在资产负债表上，资产应当按照其流动性分类分项列示，包括流动资产、长期投资、固定资产、无形资产及其他资产。
Assets shall be grouped and itemized in the balance sheet according to their nature of liquidity, including current assets, long term investment, fixed assets, intangible assets and other assets.
资产负债表一开头是公司的固定资产总额和公司的投资总额，接着是净流动资产分类。
The Balance sheet starts with the total cost of its fixed assets and any trade investments followed by a breakdown of net current assets.
它解决了发行人在固定利率和浮动利率选择的难题，为发行人负债管理提供了便利。
It solves the problem on the selecting of fixed interest rate and floating interest rate, and grants the issuers the advantages of debt management.
资产负债表中包含三种资产：流动资产，固定资产，和无形资产。
Three types of assets are included in the balance sheet: current assets, fixed assets and intangible assets.
将以固定资产的形式在资产负债表中反映出来。
汉莎航空公司的金融负债的利息和每在固定利率浮动利率为百分之十五经费的百分之85。
Lufthansa's financial liabilities are 85 per cent financed at floating rates of interest and 15 per cent at fixed interest rates.
寿险负债特性决定了寿险公司资产负债匹配管理、固定收益类资产为主的资产配置特征。
The characteristics of life insurance liability determine that life insurer's asset allocation is dominated by fixed-income securities with a consideration of asset liability matching management.
资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。
The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.
我们的负债率越来越高，并且持续上升，地税的重担压在头上，民众的固定成本居高不下。
Our debt ratios got higher and with rising state and local taxes thrown on top of it, people's fixed costs were higher.
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.
绝大多数百万富翁采取了修复资产负债表的策略，从而尽可能降低风险，并力图获取最高的固定回报。
The vast majority of HNWIs embarked on a balance sheet repair strategy to minimize risk and maximize fixed returns.
其他一些资产负债表和利润表项目都应该是销售，如COCS，SG&A费用，现金，存货，折旧，利息，税收等方面的固定比例。
Some other balance sheet and income statement items are supposed to be a fixed proportion of sales, such as COCS, SG&A expense, cash, inventory, depreciation, interest, tax and so on.
其他一些资产负债表和利润表项目都应该是销售，如COCS，SG&A费用，现金，存货，折旧，利息，税收等方面的固定比例。
Some other balance sheet and income statement items are supposed to be a fixed proportion of sales, such as COCS, SG&A expense, cash, inventory, depreciation, interest, tax and so on.
应用推荐