... “边缘宽减”办法 marginal relief arrangement “财税杠杆”测度法 fiscal leverage measure “考绩征税”办法 美nmerit-rating plan ...
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A measure of a pany's leverage, calculated by dividing long-term debt by mon shareholders' equity, usually using the data from the previous fiscal year.
是指以企业负债除以股东权益所得的比率。它是衡量公司财务结构风险程度的一项重要指标。
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