中文：

现金占净比是指企业的现金余额与净资产的比率。这个指标可以反映出一个企业的财务状况和流动性。现金占净比越高，说明企业的流动性越好，现金储备越充足，应对突发事件和抓住市场机会的能力越强。

现金占净比的计算公式为：现金余额除以净资产。例如，如果一个企业的现金余额为1亿元，净资产为5亿元，那么它的现金占净比就是0.2。

现金占净比在财务分析中有着重要的意义。对于投资者来说，现金占净比可以作为评估企业财务状况和经营风险的重要指标。如果一个企业的现金占净比过低，说明该企业的资产质量不佳，流动性较差，存在一定的经营风险。而如果一个企业的现金占净比过高，则说明该企业持有过多的现金，可能存在资金闲置或者投资不足的问题。

此外，现金占净比也是银行贷款决策的重要参考指标之一。银行在考虑向企业贷款时，会关注企业的现金占净比，以评估企业的还款能力和风险水平。如果企业的现金占净比过低，银行可能会谨慎考虑该企业的贷款申请。

英文：

Cash-to-net ratio refers to the ratio of a company's cash balance to its net assets. This metric reflects a company's financial status and liquidity. A higher cash-to-net ratio indicates better liquidity, higher cash reserves, and stronger ability to respond to emergencies and seize market opportunities.

The calculation formula for cash-to-net ratio is: cash balance divided by net assets. For example, if a company's cash balance is 100 million yuan and its net assets are 500 million yuan, then its cash-to-net ratio is 0.2.

Cash-to-net ratio has important significance in financial analysis. For investors, the cash-to-net ratio can be used as an important metric to evaluate a company's financial status and operating risks. If a company's cash-to-net ratio is too low, it indicates that the company's assets are of poor quality, its liquidity is poor, and there are certain operational risks. If a company's cash-to-net ratio is too high, it means that the company is holding too much cash, which may result in capital idleness or insufficient investment.

In addition, the cash-to-net ratio is also an important reference index for bank loan decisions. When considering loaning to a company, banks will focus on the company's cash-to-net ratio to evaluate its repayment ability and risk level. If a company's cash-to-net ratio is too low, banks may cautiously consider the company's loan application.