The brand will consolidate some of its factory stores in the region as well.

The UK's Burberry and Coach of the US have scaled back in Hong Kong, where rents are rising but the number of Chinese visitors is falling.

英国的博柏利和美国的蔻驰（Coach）均缩减了香港的业务，在这里，租金在上涨，但中国内地游客数量却在减少。

Coach CEO Victor Luis, who took the reins in January after helping build the luxury company's international business in recent years, sat down with Fortune at Coach's Manhattan headquarters for an exclusive interview to discuss his strategy.

蔻驰CEO维克多o路易斯近日在公司曼哈顿总部接受了《财富》杂志的专访，阐述了他扭转业务颓势的策略。路易斯今年1月份走马上任，出任蔻驰CEO。此前几年，他一直在这家奢侈品公司国际业务部门担任高管。

Coach will have its own staff at 50 shops inside a department store next year, and triple that in another 2 years.

明年，我们会在50家百货大楼门店内部署内部蔻驰员工。再过两年，这个数字将增加至150家。

In September, it will start selling the first collection designed by creative director Stuart Vevers, who has focused on the 73-year-old company's heritage and New York roots.

蔻驰将从9月份开始销售创意总监斯图亚特o维佛斯设计的第一个产品系列。维佛斯的产品设计理念依托于蔻驰73年历史的传承和纽约根源。

They include Swatch of Switzerland, Swarovski of Austria, Shiseido of Japan, as well as Dell, Tesla and Coach of the United States.

其中包括瑞士的斯沃琪、奥地利的施华洛世奇、日本的资生堂以及美国的戴尔、特斯拉、蔻驰等。

You say Coach will enhance its locations inside North American department stores.

你说你们将巩固在北美百货大楼内的蔻驰门店。

In China, men make up nearly half of luxury purchases, and brands such as Coach and Louis Vuitton see men as a bigger share of Asian sales than in other parts of the world.

中国市场奢侈品近半数是男性购买的，蔻驰（Coach）、路易威登（Louis Vuitton）等品牌的亚洲市场男性群体销售额占比高于世界其他地区。

The Comparison of Transforming Loar Cost to Capital Between Chinese and American Accounting Standard

中美会计准则关于借款费用资本化处理的比较与思考

Usually asset liability ratio, equity ratio, and other indicators to show that the capital structure.

在企业中。通常用资产负债率、产权比率等指标来表示资本结构。

The core of the modern commercial banks' asset liability ratio management is their supervision via capital adequacy ratio.

现代商业银行的资产负债管理的核心内容是银行资本充足率的管理。

Implement asset-liability ratio management;

实行资产负债比率管理；

In the evaluation of loan capacity, I use the ratio of asset liability and the ratio of stock right mortgage loan to give an integrated evaluation of the target enterprises' loan capability.

在企业贷款能力评价中，本文选用资产负债率和股权质押贷款率综合评价目标企业的贷款能力。

The issuance of CP can reduce financing costs greatly, especially for large company. The company also can adjust enterprise debt structure based on the need to form optimal asset liability ratio.

短期融资券的发行还可以大大降低公司特别是大型公司的融资成本，公司还可以根据自身的需要及时的调整企业的负债结构，从而形成更优的资产负债比率。

Section three defines capital structure which is defined to asset liability ratio in this paper, and analyzed its statistical feature.

第三部分对资本结构作了界定，本文将资本结构定义为资产负债比率，并分析了民营上市公司资本结构的统计特征。

According to the results of empirical study, current relative corporate value is in inverse proportion to asset return ratio and asset liability ratio, and in direct proportion to equity interest and long term/ short term liabilities;

实证结果表明，我国上市公司当前的相对价值与公司的资产报酬率以及资产负债比呈反比，而与公司的股东权益比、长短期负债比成正比。

The growth potential of corporate value is in direct proportion to asset return ratio, and in inverse proportion to asset liability ratio, equity interest and long term/ short term liabilities.

公司的价值成长能力与公司的资产报酬率成正比，而与公司的资产负债比、股东权益比、长短期负债比成反比。

In addition, the correlation of company size, asset-liability ratio with IPO underpricing is negative; market sentiment is positively correlated with IPO underpricing; the relationship between underwriter reputation and IPO underpricing is not obvious.

另外，与企业个体特征相关的公司规模、资产负债率与IPO抑价负相关；市场情绪则与IPO抑价正相关；承销商商誉与IPO抑价的关系并不明显。

Secondly, it test the relation of industry lifecycle and financing decision-making by using Pearson correlativity method.

其次，通过分析各行业资产负债率与行业销售利润率、行业销售收入之间的Pearson相关关系，检验行业生命周期与融资决策行为的关系。

So, with margins and leverage declining, ROEs are unlikely to return to pre-credit crunch levels.

因此，由于利润率和资产负债率均不断下降，ROE不太可能重返信贷危机爆发前的水平。

The proportion of the state-owned share and the concentration of ownership respectively has a significant correlation with asset-liability ratio in a shape of" U";

国有股比例、股权集中度分别与资产负债率呈显著U形关系；高管持股比例、企业变现能力、资产抵押价值、经营风险与资产负债率无显著相关性；