摘要
对资产负债率失真原因进行了理论分析，指出其计算公式中的分子、分母计价基础不一致和存在高估资产的现象。
Based on a theoretical analysis of the ratio of assets to liabilities,this paper points out that assets is on the historical cost basis and liabilities is on the present value and assets have a higher valuation and the paper also discusses how to solve this problem.
出处
《华东船舶工业学院学报》
1999年第2期62-65,共4页
Journal of East China Shipbuilding Institute(Natural Science Edition)
关键词
财务成本分析
会计
资产负债率
失真
analysis of financial statements
cost / present value
