The debt ratio expresses the relationship of total 1iabilities to total assets. 负债比率表达了负债总额与资产总额之间的关系。
The Balance sheet starts with the total cost of its fixed assets and any trade investments followed by a breakdown of net current assets. 资产负债表一开头是公司的固定资产总额和公司的投资总额，接着是净流动资产分类。
