最低、負債は資本金の半分未満であることが望ましく、資本は多い方が、負債は少ない方が良い。
At a minimum, it is desirable that the debt be less than half of the capital. It is better to have more capital and less debt.
負債比率の高い企業にとって、銀行借り入れは危険。
For companies with a high debt ratio, bank borrowing is risky.
もし経営に問題が起きたら、銀行は借入金の返済を求めるから。
If there are problems in management, the bank will demand repayment of the borrowed funds.
小売業の場合、常に在庫は厄介な問題。
In the retail business, inventory is always a troublesome issue.
在庫が非常に多い状態は望ましくない。
Having an excessively large inventory is not desirable.
在庫が多いと言うことは、経営陣が甘く、売れ残り商品の評価を下げ、早期に処分する当たり前のことを疎かにしている事を意味する。
Having a large inventory implies that the management is lax, neglecting the obvious need to devalue unsold goods and dispose of them promptly.
