資本負債率
debt to equity ratio
(1)負債總額除以股東股本總額﹔表明如果發生清償時所有人的股東能滿足債權人要求權的程度。 (2)長期債務總額除以股東股本﹔一種杠杆方法。 (3)長期債務和優先股除以普通股股本﹔將固定費用的股票和無固定費用的股票進行比較。
(1) Total liabilities divided by total shareholders' equity; indicate if liquidation occurs when the shareholders meet all the requirements of the degree of creditor rights. (2) Total long-term debt divided by shareholders' equity; a leveraged method. (3) long-term debt and preferred stock divided by the ordinary share capital; the fixed costs of stock and non-stock fixed costs are compared.