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。
We calculate financial leverage, LEV, as the ratio of total non-current liabilities to total 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.
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