净负债

政府净负债与国内生产总值（GDP）之比急剧膨胀至130%。

Net government debt ballooned to more than 130 per cent of gross domestic product .

中国房企的净负债产权比率跨度很大，从中国海外发展（ChinaOverseasLand）的30%到恒大地产（EvergrandeRealEstate）的近120%不等。

Net debt to equity ratios range from 30 per cent at China Overseas Land to nearly 120 per cent at Evergrande Real Estate .

实际债务下降了10%的，这大大减轻了该国的债务复旦，并且使净负债在GDP中占的比率下降了1.3个百分点。

A10 % fall in the real now lightens its debt burden , lowering the ratio of net debt to GDP by1.3 percentage points .

或许也有必要建立净负债包括信用违约互换（cds）的“清算行”。

Establishing a " clearing house " to net liabilities , including in credit default swaps , may also be necessary .

其结果是，据瑞信（CreditSuisse）表示，整个钢铁行业的净负债在过去十年飙升10倍，到今年约达500亿美元。

Industry-wide net debt soared 10-fold over the last decade as a result , hitting roughly $ 50bn this year , according to Credit Suisse .

净负债与ebitda的比率为2.4，远低于规定的上限。

Net debt to EBITDA , at 2.4 times , is well within covenant ceilings .

尤其是在危机前，由于财政负债累累（净负债占到GDP的40%左右）和运营赤字过高，英国无法获得必要的回旋余地。

In particular , before the crisis , fiscal indebtedness net debt to GDP at about 40 per cent and running deficits were too high to give the country the room for manoeuvre it needed .

摩根大通表示，上市黄页公司净负债与ebitda之比今年平均将为5.7倍。

Listed directories businesses will have an average of 5.7 times net debt to EBITDA this year , according to JPMorgan .

由于2007年末美国对外净负债仅为GDP的17%，实际上，它所有的债务都是另一家国内实体的资产，净和为零。

Since US net liabilities to the rest of the world were only 17 per cent of GDP at the end of 2007 , virtually all of this debt is an asset of another domestic entity and would net out to zero .

一些领军企业的资产负债状况相当良好：路易酩轩和克里斯汀迪奥（ChristianDior）的净负债与有形资产之比在30%左右，而瑞士历峰集团（Richemont）则持有净现金。

Some of its leaders have healthy balance sheets : LVMH and Christian Dior 's net debt to tangible assets sit at about 30 per cent , while Richemont has net cash .

这些公司的杠杆率很高，净负债与利息、税项、折旧和摊销前利润（ebitda）之比高达7倍。

Companies were leveraged heavily , with as much as seven times net debt to earnings before interest , tax , depreciation and amortisation ( EBITDA ) .

其营运现金已连续三年实现增长，净负债为息税折旧及摊销前利润（ebitda）的1.6倍，处于可控水平。

Cash from operations has been growing for three consecutive years , and net debt is a manageable 1.6 times earnings before interest , tax , depreciation and amortisation .

该行业现在无疑是财大气粗平均净负债仅为未计利息、税项、折旧及摊销前利润（ebitda）的0.2倍，远低于1.1倍的历史平均水平但更多的并购行为，将是愚蠢地滥用资源。

The sector is certainly flush average net debt is 0.2 times earnings before interest , tax , depreciation and amortisation , compared with a 1.1 times historic average but more M & A would be a daft use of resources .

部门净负债的数据便可以让我们理解这种挑战。

The challenge can be understood from data on sectoral net lending .

与大多数竞争对手不同，赫斯特集团目前的净负债为零。

Unlike most of its competitors , Hearst now has no net debt .

净负债在3个月内已减少一半。

Net debt has halved in three months .

剔除银行救援方案，目前公共部门净负债占国内生产总值的40.4%；

Excluding the banking bail-outs , public-sector net debt now stands at40.4 % of GDP ;

东航的股东权益已为负值，而上航的净负债对股东权益比率达到22倍。

CE fell into negative shareholders ' equity , while SA 's net debt to equity hit 22 times .

存量是指母公司的资本，加上分支机购对母公司的净负债。

Stock is the capital of a parent company and the net liabilities of its branches owing to it .

近期公布的净负债与股权比率为72%，而5年平均值为48%。

Recently reported net debt to equity is 72 per cent compared with a five-year average of 48 per cent .

首先，美国金融行业自80年代中期以来有一半以上的净负债是欠外国债主的；

First , more than half of the rise in net borrowing of the U.S.non-financial sectors since the mid-1980s has been financed by foreign lending .

它不会增加联邦的净负债，并且有助于减少家庭的利息负担，即使不会减少家庭的绝对债务负担。

This would not add to the federal debt in net terms and would reduce the interest burden , if not the absolute debt burden , of households .

统一企业中国有净负债，但相对于其盈利数额不大，那些貌似热爱这只股票的投资者应该让公司有一些回旋余地。

Uni-President has net debt , but it is fairly modest as a proportion of earnings and investors who love the stock as much as they appear to should allow it some leeway .

国泰向国航求助，会令人感到有些荒谬国泰净负债与股东权益之比约为100%，而国航约为250%。

There would be something absurd about Cathay , a company with net debt to equity of about 100 per cent , tapping up Air China , where the ratio is about 250 per cent .

这些企业希望通过收购向海外扩张，由于其净负债水平仅相当于市值的9%，从理论上讲它们也许有2000亿至3000亿美元的火力。

These companies want to expand overseas through acquisitions and with net debt equivalent to just 9 per cent of market capitalisation , they have , perhaps , $ 200bn - $ 300bn of notional firepower .

就算通过出售资产和配售新股筹集了190亿美元，到年底时，力拓仍可能是业内负债最多的企业，净负债与总资本的比率约为30%。

Even after raising $ 19bn by selling assets and new shares , Rio will probably end this year as the most indebted of its peers , with net debt to total capital of about 30 per cent .

这就提出了很多新的会计课题，如：每股净收益、资产负债率的计量。

It requires a lot of new questions , such as earning per share and debt / asset ratio .

而另一些控制指标如资产净利率、资产负债率等对审计意见类型也有一定的影响。

And some other indicators such as asset-net interest ratio , Debt-to-assets ratio also have certain effect to the auditing opinions types .

研究发现：（1）是否享受税收优惠对主营业务利润率、资产净利率和资产负债率有显著影响；

The research discovers that : ( 1 ) Whether enjoy the tax preference has the obvious influence to main camp service profit margin , property net profit rate and property ratio of debt .

同时，公司绩效指标净资产收益率与清洁审计意见正相关；净资产负债率与清洁审计意见负相关；资产规模对审计意见的影响不显著。

Meanwhile , there is a positive correlation between return on equity and the clean audit opinion . Net assets debts ratio is negatively correlated with the clean audit opinions ; There is little significant impact of asset size on the audit opinion .