负债权益比率(D/E比率)是总负债除以总股票权益。总负债=长期负债+短期负债
流动比率= (流动资产)/(流动负债)。流动资产是$640,000，流动比率是3.2。这样可以解出流动负债。3.2 = $640,000 / (流动负债)；流动负债= $640,000 / 3.2 = $200,000
总负债= $130,000的长期负债+ $200,000的短期负债= $330,000
总股票权益=总资产–总负债= $990,000 – $330,000 = $660,000
D/E比率= (总负债)/(总股票权益)= $330,000 / $660,000 = 0.5比1
