gymnastic performance

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

长期 负债按照历史成本原则计量.

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

负债通常可以分为流动负债和 长期 负债.

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

应付债券是 长期 负债的典型例子.

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According to the results of empirical study, current relative corporate value is in inverse proportion to asset return ratio and asset liability ratio, and in direct proportion to equity interest and long term/ short term liabilities;

实证结果表明，我国上市公司当前的相对价值与公司的资产报酬率以及资产负债比呈反比，而与公司的股东权益比、长短期负债比成正比。

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The growth potential of corporate value is in direct proportion to asset return ratio, and in inverse proportion to asset liability ratio, equity interest and long term/ short term liabilities.

公司的价值成长能力与公司的资产报酬率成正比，而与公司的资产负债比、股东权益比、长短期负债比成反比。

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Mortgages payable, long-term leases, long-term notes payable, bond payable are a few examples of long-term liabilities.

应付抵押借款 、 长期 租赁 、 应付 长期 票据,以及应付债券都是 长期 负债的例子.

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