...五、长期负债与营运资金比率 (operating capital to long term liability ratio ) 六、长期负债比率(long term liability ratio) 一、概述 长期偿债能力是指企业偿还长期债务的能力，用于衡量企业偿还债务本息的保证程度，是评价企业财务状况的重点。
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In response to this study, in order to find out the reason, we use stepwise regression again, viewing current-liability ratio and long-term debt ration as explained variables.
针对这一研究结果，为了找出原因，以流动负债率、长期负债率为被解释变量，再次进行逐步回归。
And the capital structure indicators are selected as widely-used asset-liability ratio and the less-commonly-used long-term capital debt ratio.
对于资本结构指标的选取，本文采用了被广泛使用的资产负债率指标和较少人使用的长期资本负债率指标。
Return to result reveals that asset-liability ratio, flow asset-liability ratio and long-term asset-liability ratio present, show relevant relations with return on net assets.
回归结果显示，资产负债率、流动资产负债率和长期资产负债率都与净资产收益率呈负相关关系；
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