会计学原理英文9幻灯片.pptVIP

* * * * Debt-to-equity ratio (负债与所有者权利比率) Debt-to-Equity = Total Liabilities Owners’ Equity In general, a high ratio suggest that a company relies heavily on funds provided by creditors. This ratio measures the financial risk of companies. END of Ch. 10 SKIP Pages 523-537 Summary Reading: Ch 9 10 Current liabilities, noncurrent liabilities, their difference and the accounts listed under them Advantage disadvantage of bond Working capital and Current ratio A/P turnover ratio Debt-to-equity ratio HW 9 10 * * * * * * * * * * * * * * * * * * * * * * * * * * * 6 * 5 * 9 9-* Copyright ? 2007 by