长期负债

因此本文选取净资产收益率作为衡量企业价值的指标，根据MM理论选取了保费对数、企业资产对数、长期负债率、现金比率和双赫指数作为自变量，并以盈利虚拟作为控制变量。

Therefore , this article selects the ROE indicator as a measure of enterprise value . According to the MM theory , we select premiums , corporate assets , long-term debt ratio , cash ratio and HH index as independent variables , and earnings virtual as a control variable .

长期负债／总资产比率与盈利无相关；

Long-term debt / total assets are not relevant to profit ;

此外，信用风险对于长期负债率变动和流动负债率变动的影响虽然不如对资产负债率的影响显著但也在一定程度上与公司的z值呈现出正相关的关系。

And what 's more , the z value also have some positive relation with the companies ' current liabilities rate and long liabilities rate though the relation is not as notable as with the debt-capital ratio .

所以得出长期负债与投资负相关。

So it shows negative correlation between long-term liability and investment .

年终未偿还的或有负债本年内到期的长期负债

Outstanding contingent liability at year-end current maturity of long term debt

长期负债按照历史成本原则计量。

Long-term liabilities are measured in accordance with historical cost principle .

应付债券是长期负债的典型例子。

Bonds payable are the typical example of long-term liabilities .

互换的理论基础：长期负债视同资本论；

The theoretical basis of swap : regarding long-term liability as capital ;

二负债类：指流动负债、长期负债、其他负债等项。

Liabilities : indicating current liabilities , other liabilities , etc.

故一般认为长期负债与投资正相关。

So it shows positive correlation with investments from the general idea .

长期负债是指不符合流动负债条件的负债。

Long-term liabilities are obligations that do not qualify as current liabilities .

大多数公司都有一些向债权人筹借的长期负债。

Most corporations have some long-term debts borrowed from creditors .

第三十五条负债分为流动负债和长期负债。

Article 35 Liabilities are generally classified into current liabilities and long-term liabilities .

而长期负债和银行借款都导致了企业的过度投资行为。

Long-term debt and bank debt result in excessive investment behavior in samples .

长期负债与过度投资的正相关关系并不显著。

The positive correlation between long-term debt and over investment is not so obvious .

普通长期负债类帐户

General long-term debt group of accounts

长期负债的当期部分

The Current Portion of Long-term Debt

本年内到期的长期负债

Current maturity of long term debt

长期负债与长期投资

Long-term liabilities and long-term investments

长期负债就是一家公司的债务，这些债务在当前的经营周期内不能被支付。

Long-term liabilities are debts of a business that will not be paid within the current operating cycle .

论文得到的基本结论包括：①低成长公司支持负债控制假设，并同时采用了总负债、短期负债、长期负债进行控制；

The test results of this paper were : ① the low-growth companies supported the debt monitoring hypothesis ;

包括流动负债和长期负债、递延税项等，即为企业资产负债表的负债合计项。

Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises .

第二步对资产负债率、长期负债比率等与经营绩效指数进行回归分析。

Second , we make regressive analysis in debt concentration , long - term debt proportion and performance index .

长期负债中将在下一年内支付的部分，在资产负债表中应重新归类为流动负债。

Long-term liabilities which become payable within the corning year are reclassified in the balance sheet as current liabilities .

在一项长期负债接近到期日时，它最终会在本期内到期。

As the maturity date of a long-term liability approaches , the obligation eventually becomes due within the current period .

筹资活动包括所有与长期负债、股东权益以及其他筹资项目有关的活动。

The financing activities include all activities related to the long-term liabilities , the stockholder 's equities and other financing items .

从负债结构来看，存在着过分依赖短期负债融资，长期负债比例严重失衡的现象。

Their liability structure shows they rely heavily on short-term liability financing and long-term liability is in the condition of unbalance .

长期负债应按长期借款、应付债券、长期应付款项在会计报表中分列列示。

Long-term liabilities shall be shown by item of long-term loans , bonds payable , long-term accounts payable in accounting statements .

在负债方面也不是按比例的逐步变化的，也就是说规模不同的公司其短期与长期负债融资选择是不同的。

We have investigated debt maturity choices among the different firm 's size , which were listed on Shanghai Stock Exchange .

长期负债将于一年内或一个营业周期内到期，并将以流动资产或流动负债偿还者。

The portions of long-term liability payable by current assets or current liabilities or payable within one year or one operating cycle .