资产负债率是衡量企业财务状况的重要指标之一，它说明了企业资产和负债之间的关系。资产负债率是指企业负债总额与资产总额之间的比例，通常用百分比表示。

资产负债率反映了企业的资本结构，即企业资金来源中负债和权益的比例。如果资产负债率较高，说明企业的负债较多，财务风险较大，可能会给企业带来较大的偿债压力。如果资产负债率较低，说明企业的负债较少，财务风险较小，企业财务状况较为稳健。

资产负债率的变化也会影响企业的经营状况。如果企业的资产负债率上升，说明企业的负债增加，可能会增加企业的财务成本，降低企业的盈利能力。如果企业的资产负债率下降，说明企业的负债减少，可能会降低企业的财务成本，提高企业的盈利能力。

此外，资产负债率还可以用来评估企业的偿债能力和风险水平。如果资产负债率较高，说明企业的偿债能力可能较弱，风险较大。如果资产负债率较低，说明企业的偿债能力较强，风险较小。

总的来说，资产负债率是一个重要的财务指标，它能够反映企业的资本结构、经营状况、偿债能力和风险水平。投资者和债权人在做出决策时应该充分考虑资产负债率的变化和影响。同时，企业也应该合理控制资产负债率，保持稳健的财务状况，避免过度的财务风险。

英文中对于资产负债率的描述如下： The asset-liability ratio is an important indicator for measuring a company's financial condition, indicating the relationship between assets and liabilities. The asset-liability ratio refers to the proportion of total liabilities to total assets, usually expressed as a percentage.

The asset-liability ratio reflects a company's capital structure, which is the proportion of debt and equity in the company's funding sources. If the asset-liability ratio is high, it means that the company has more liabilities, and the financial risk is greater, which may bring greater debt repayment pressure to the company. If the asset-liability ratio is low, it means that the company has fewer liabilities, and the financial risk is smaller, indicating that the company's financial condition is more stable.

Changes in the asset-liability ratio can also affect a company's operating performance. If the asset-liability ratio of a company rises, it means that the company's liabilities have increased, which may increase the company's financial costs and reduce its profitability. If the asset-liability ratio of a company falls, it means that the company's liabilities have decreased, which may reduce the company's financial costs and increase its profitability.

In addition, the asset-liability ratio can be used to evaluate a company's debt repayment ability and risk level. If the asset-liability ratio is high, it means that the company's debt repayment ability may be weaker, and the risk is greater. If the asset-liability ratio is low, it means that the company's debt repayment ability is stronger, and the risk is smaller.

In summary, the asset-liability ratio is an important financial indicator that can reflect a company's capital structure, operating performance, debt repayment ability, and risk level. Investors and creditors should fully consider the changes and impact of the asset-liability ratio when making decisions. At the same time, companies should also reasonably control the asset-liability ratio to maintain a stable financial condition and avoid excessive financial risks.