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汉语拼音：zī chǎn fù zhài lǜ

用以衡量企业利用债权人提供资金进行经营活动的能力,以及反映债权人发放贷款的安全程度的指标,通过将企业的负债总额与资产总额相比较得出,反映在企业全部资产中属于负债比率。

• and the debt to asset ratio has no significant influence on information disclosure of social responsibility.

  资产负债率未表现出对社会责任信息披露的显著影响。

• It shows that ROE can be calculated by multiplying a company's net margin by its asset turnover and its leverage.

  根据这一模型，用净利润率乘以资产周转率和资产负债率，就可以得出ROE。

• by the test of controlled variables, it finds that company's financial position and size effect to the differences significantly.

  通过对控制变量的检验，发现资产负债率和规模对净利润双重披露差异影响也很大。

• Inflation and expected inflation rates are all positively associated with assets liabilities ratio and debt maturity structure.

  通货膨胀率和预期通货膨胀率都与资产负债率和债务期限结构显著的正相关。

• and there is always a significant increase on the asset-liability ratio.

  资产负债率在上市后总是显著下降。

• At present the company asset-liability ratio for 22. 33%, self-capital is greater than debt, strong solvency.

  目前公司资产负债率为22.33%，自有资金大于负债，有较强的偿债能力。

• FY11-FY12 earnings of the Company will be potentially diluted, or net gearing ratio might increase.

  公司FY11-FY12年盈利存在被摊薄的风险，或者净资产负债率将可能上升。

• asset-liability ratio and corporation size has positive correlation with earnings management degree.

  控制变量资产负债率和公司规模均与盈余管理程度正相关。

• In the setting of related variables, we introduced company sizes, asset-liability ratio, and industry type as control variables.

  在变量设定时，引入公司规模、资产负债率和行业类型作为控制变量。