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1·So the next line item to look at is called Total Current Assets.

所以我们要看的下一行是流动资产总额。

2·Relevant data show that the average enterprise reserve funds for the occupation of the total current assets of nearly 40%.

有关资料表明，企业的储备资金平均占用为流动资产总额的近40%。

3·For example, 53% of current assets indicates the proportion of current assets to the total assets, and reflects the corporation's liquidity and debt-paying ability.

例如，53%的流动资产表明了流动资产与总资产之间的比例关系，能够反映公司的流动性和债务支付能力。

4·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。

5·We calculate financial leverage, LEV, as the ratio of total non-current liabilities to total assets.

我们计算出财务杠杆LEV，它是非流动负债总额与总资产的比值。

6·But inconsistent with prior studies, the debt-to-asset ratio, the current ratio and the growth rate of total assets are not found to be associated with beta in our study.

与预期不一致的是，实证研究没有发现资产负债率、流动比率和总资产增长率对贝塔系数有显著影响。