...睹武汾钞襻沈嫦耙赞袄丁滕茫群哓纂激窆犁瞳撬佩 企业管理 郑绍成／著 12-42 杠杆比率(2/3) 负债与业主权益比率（debt to equity） 系计算总负债与业主权益比率，当比率 大于1时，代表企业高度举债，若债务 人求偿时，会使企业遭遇严重财务困难。
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股东权益比率 [会计] Equity Ratio ; Equity to Asset Ratio
负债/权益比率 Debt/equity ratio
负债权益比率 Debt-to-Equity ratio ; DER ; debt equity ratio
所有者权益比率 owner's equity ratio
长期负债权益比率 Long-Term Debt-to-Equity ratio
普通股权益比率 TCE Ratio
资产权益比率 Asset-to-Equity Ratio
负债与所有者权益比率 Debt to net worth
负债权益比率带息负债 debt to equity
在非财务因素方面，主要考量影响股东权益比率之因素为成立年数、上市柜年数。
For non-financial factors, major factors considered as possible variables that may affect share-holders' equity ratio are years of establishment and years listed in the stock exchange.
“我们无论如何都不得不增强我们的资本基础，因为我们的股东权益比率偏低，”岗川智表示。
"We would have needed to boost our capital base anyway because our shareholders' equity ratio is low," Mr Tsunakawa said.
五家最大的投资银行的资产权益比率从2004年的23大幅度增加到2007年的30这一影响巨大的高位。
The ratio of assets to the equity of the five leading investment banks did increase greatly from about 23 in 2004 to the highly leveraged level of 30 in 2007.
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