术语“负债经营”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 63000077 |
| 所属学科 Subject | 管理学 Management Studies |
| 汉语术语词性 POS | v. |
| 汉语术语分词 Segmentation | 负债/经营/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | 高负债经营偏好Preference ofHigh Liability 负债经营风险runing risk |
| 编纂人 Compiler | 崔莹 |
| 编纂日期 Date of Compilation | 2016-04-01 00:00:00 |
汉英语境1
英译术语:
operation on borrowings
汉语语境:
负债经营是现代企业运行最重要的特征之一，但它同时也给企业带来了风险。如何对其进行分析并作出定量描述，就成为一个重要问题。当企业总资本预期报酬率大于市场利率时，负债经营是值得的；当企业总资本预期报酬率小于市场利率时，举债过度有可能造成企业破产；特殊情况下，当企业总资本预期报酬率等于市场利率时，负债经营也是不可取的。
英语语境:
It is one of the principal chracteristics of companies to run on liabilities and it brings the risk to the companies at the same time.How to analyse the risk and describe it quantitatively is a very important problem.Based on model analysis, the evaluation principles of the running on liabilities are as follows:it is reasonable if the returning rate of the whole asserts is greater than the market interest rate; when the total capital of the enterprise expected rate of return is less than the market interest rate, debt may cause the bankruptcy of the enterprise; under special circumstances, when the total capital of the enterprise expected return equals the market interest rate, debt management is not desirable.