長期債項/股東權益
long-term debt / equity
又稱長期負債比率, 顯示長期債項與股東權益比例。公司債券、租金、長期借貸都是長期債項；它們的償還時期通常多於一年。雖然企業可以透過借貸，吸納資金，擴大投資機會；不過，長期負債比率越高，無力償還的機會越大，增加該公司股票的風險。 公式: 長期債項/股東權益比例 = 長期債項 / 股東權益 * 100%
Also known as long-term debt ratio, ratio long term debt and shareholders' equity. Corporate bonds, rent, long-term loans are long term debt; they are usually more than one year repayment period. Although companies can through loans, to attract capital to expand investment opportunities; however, long-term debt ratio, the greater the chance of insolvency, increasing the risk of the company's stock. Formula: long term debt / shareholders 'equity ratio = long term debt / shareholders' equity * 100%