Asset-liability ratio, also known as debt operating ratio, is used to measure the ability of enterprises to use the funds provided by creditors to conduct business activities and reflect the security of creditors' loans. Asset-liability ratio = total liabilities/total assets * 100%. For example, the total liabilities are 10000000, the total assets are 50 million, and the asset-liability ratio =1000/5000 *100% = 20%.

The asset-liability ratio reflects how much of the total assets are financed by borrowing, and can also measure the extent to which enterprises protect the interests of creditors in the liquidation process. If the asset-liability ratio reaches 65,438+000% or exceeds 65,438+000%, the company has no net assets or is insolvent.