Gearing

debt equity ratio; debt to equity ratio; debt to capital ratio: Mainly used to describe the ratio of total liabilities to shareholders' equity (net worth).

债务股本比率;债务资本比率:主要用于表示总负债与股东权益(净值)的比率。

To convert(debt)into capital stock or shares.

将（债务）折算为股本或股票

aggregate indebtedness to capital ratio

债务总额对资本比率

Long Term Debt/Capitalization

长期债务/总资本比率

debt to net worth ratio

债务与资本净值比率

debt equity conversion fund [IFC]

债务股本转化基金 [国际金融公司]

The Debt Financing and Capital Structure Choice after Rights Offering;

上市公司配股后债务融资行为与资本结构选择

debt service coverage: Ratio of net income after taxes plus interest on long-term debt plus depreciation to debt service.

债务还本付息率:即税后净收入加长期债务利息加折旧,与债务还本付息的比率。

Our family of funds includes private equity, venture capital, public equity and leveraged debt assets.

我们的基金是由私人股份、险资本、市股份和调控债务资产组成的。

To study thetax cost of debt-for-equity will help us reconsider theimplication and limitation of this policy.

关注以股抵债交易的税务成本有助于我们重新评价以股抵债政策的意义或者局限性。

a market for short-term debt instruments.

短期债务手段的股市。

Money markets deal in short-term debts whereas capital markets deal in long-term debts and stocks.

货币市场从事的是短期债务而资本市场从事的是长期债务和股票的交易。

Analysis of the Lower Ratio of Our Listed Corporation s Capital and Liabilities;

我国上市公司债务资本比例过低问题透视

Debt financing must be repaid, but it is less expensive than equity financing, as interest payments are tax-deductible.

债务融资必须偿还，但比股票融资便宜，因为所偿还的利息可以减税。

Equity Excess over the debit balance（ money borrowed） in a stock account.

净值股票账户上超过债务余额（债）部分。

Corporate Governance and Cost of Debt--Empirical Evidence from Listed Firms in Shenzhen Stock Exchange;

公司治理与债务成本——来自深交所A股上市公司的经验证据

The higher the ratio is, the higher the strain of paying principal and interest is, and the higher the risk of solvency is.

负债比率越高,偿还债务本息的压力越大,偿债能力上的风险也就越大。

debt Burden ratio: Interest on debt as a percentage of exports.

负债比率: 债务利息占出口额的百分比。