A leverage ratio is any one of several financial measurements that look at how much capital comes in the form of debt (loans), or assesses the ability of a company to meet its financial obligations.
杠杆比例是几项用于观察资本通过债务形式产生，或评估一家公司实现它的财务义务（即偿债能力）的财务指标之一。
The leverage ratio is important given that companies rely on a mixture of equity and debt to finance their operations, and knowing the amount of debt held by a company is useful in evaluating whether it can pay its debts off as they come due.
鉴于公司通过权益合债务的混合方式来对他们的经营活动进行融资，并且知悉公司所负担的债务规模对于评估他们是否能够在到期时完成偿付十分有效，杠杆比例就显得十分重要了。
