turn ratio

Test result shows that the debt restructuring revenue is correlated with asset scale, turn-loss-to-profit, ST company, stock-holding, debt-to-equity ratio;

检验结果表明，债务重组收益与资产规模、扭亏、ST公司、持股、资产负债率有显著的相关关系；

Old growth forest ratio in landscape decreases, softwood forest ratio and rare broad-leaved forest ratio turn high and constructive land patch enlarge apparently.

近、成过熟林在景观中所占比例减小，针叶和珍贵阔叶林比重增加，建筑用地斑块扩大明显。

High debt-to-equity ratio and turn-loss-to-profit are main factors of earnings management.

资产负债率高和扭亏是债务重组准则盈余管理的主要因素。

Turn over measures inventory velocity and is calculated ratio of annual sales divided by average inventory.

库存周转率的衡量是通过年销售额除以平均库存来计算的.