Based on the principle of golden section theory,this article analyzes the ratio of an enterprise s debt and equity in its assets and the ratio of short-term debt and long-term debt in its total debt.
8%,最优短期负债率=61。
Some theorists hold that short-term debt is an important factor that causes international financial crisis and the policy of restricting or banning the short-term capital by imposing taxes on its influx should be adopted to guard against the financial crisis.
按照金融危机理论,短期负债是造成国际金融危机的重要原因,为了防止金融危机的爆发,应该通过对短期资本流入征税等措施来限制甚至禁止短期外债。
Short-term debts of the former year has positive influence on performance,but debts of this year has a negative influence.
不同的负债结构对公司绩效的影响不同,往年短期负债对公司绩效影响为正,当年短期负债对公司绩效影响为负;长期负债与公司绩效并不存在显著的相关关系。
The analysis reveals a phenomenon that the listed companies prefer to replace the long-term debt financing with short-term debt and stock financing due to the effectiveness limitation of bankruptcy law in China and the substi.
分析结果表明,由于我国破产法律制度效力的有限性和股票市场对企业长期债务市场的替代效用,导致了我国上市公司用短期债务和股权融资替代长期债务融资的现象,最终表现为短期债务在我国上市公司的债务融资结构中占绝对主导地位的局面。
It shows that debt maturity has a signaling function at the occurrence of separating equilibrium under the condition of adverse selection,which is to say,good firms issue short-term debt to signal his quality and bad firms have to choose to issue long-term debt.
文章从信息非对称导致的逆向选择和道德风险两个方面出发,研究了债务期限选择对企业的影响,并指出:逆向选择下出现分离均衡时企业债务期限具有信号显示功能,即高质量企业选择更多的短期债务来传递高质量信号,低质量企业只能选择长期债务;同时债务期限与道德风险引起的债务代理成本有紧密的关系,缩短债务期限有利于降低债务代理成本。
In order to achieve the balance between profit and risk, to realize the aim of bringing financial gains to the maximum level for the enterprise owners, it is necessary to analyse current assets and current liabilities with an attempt to determine the best-size of working capital according to economic theory and models.
经济学视野下营运资金为永久性流动资产,即一般意义上的营运资金与永久性流动负债之和。
Trade accounts payable are short-term obligations to suppliers for purchases or merchandise.
购销应付账款是供应商提供的购买商品的短期负债。
Thus, the increase or decrease in these liabilities should be adjusted.
于是,这些短期负债的增加额或减少额也要进行调整。
Rethinking the Relations between the Short-term Debt and International Financial Crisis:On the basis of dual agency analysis;
对短期负债与国际金融危机关系的重新审视——基于双重代理的分析
Understand the nature and reporting requirement of short-term liabilities.
理解短期（流动）负债的特点和报告要求。
Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.
最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。
Short-term Capital: It records the net changes in international assets and liabilities.
短期资本。它记录了国际资产和负债的净变化。
a short bill, bond, etc
短期票据、 债券等
Liabilities are generally classified into current liabilities and long-term liabilities.
负债通常可以分为流动负债和长期负债。
long-term liabilities and long-term investments
长期负债与长期投资
current maturity of long term debt
本年内到期的长期负债
The Current Portion of Long-term Debt
长期负债的当期部分
Short-term debt has been converted into longterm debt.
短期债务已被转化为长期债务，
and for shortterm debt we have A one plus,
我们的短期偿债信誉为A＋，
a market for short-term debt instruments.
短期债务手段的股市。
a short date,ie an early date for the maturing of a bill, bond,etc
短期（兑现票据、债券等的）.
deferred pension liabilities account
延期养老金负债帐户
maturity mismatching of assets and liabilities
资产与负债期限错配
general long-term debt group of accounts
普通长期负债类帐户