论文部分内容阅读
debenture bond [分] 信用债券
Unsecured debt backed only by the integrity of the borrower, not by collateral, and documented by an agreement called an indenture. 凭借款人信誉而非抵押品作保的未担保债务，用协议来为其作书面证明。是指只用公司信誉作担保，而无任何抵押担保的债券。
debenture stock [证] 信用股票
Stock issued under a contract to pay specified amounts at specified intervals. The name is misleading, since it's more like preferred stock than a debenture. 是指公司以其部分或全部资产作担保，对外发行筹措资金的股票。
debit [会] 借方
Entry on the left side of a double-entry bookkeeping system that represents the addition of an asset or expense or the reduction to a liability or revenue. (See credit.) 财务报表上的一个词条，是指在一个账户的左方记一项分录，表明扣减一定数目的资金，与贷记相反。
debit balance [会] 借方余额
Balance remaining after one or a series of bookkeeping entries. This amount represents an asset or an expense of the entity. 企业或个人欠贷款人，卖方或代理商的款额。
debit card [银] 借记卡，银行卡
A card which allows customers to access their funds immediately, electronically. Unlike a credit card, a debit card does not have any float. 顾客可通过电子化手段立即获得资金的卡。与信用卡不同，借记卡（利率）没有任何浮动。
debit note [银] 欠条，借据
A note indicating an amount owed by a person or company. Serves the same function as an invoice. 表明个人或公司欠款的单据，与发票功能相同。
debit spread [证] 负债对敲
A spread option position in which the price of the option bought is greater than the price of the option sold. 是指投资者看跌期权所得到的溢价低于看涨期权时所需支付的溢价。
debt [会] 债券，债务
General name for money, notes, bonds, goods or services which represent amounts owed. A liability or obligation in the form of bonds, loan notes, or mortgages, owed to another person or persons and required to be paid by a specified date (maturity). 亏欠的金钱。以债券、贷款证、抵押贷款等表示的债务或义务，并要求将其在某特定日期（到期日）归还。
debt capital [证] 债务资本
Capital raised through the issuance of bonds. 通过发行债券筹集的资本。
debt consolidation [银] 债务整合
The replacement of multiple loans with a single loan, often with a lower monthly payment and a longer repayment period. Also called consolidation loan. 将多种贷款合并成为一个，经常获得较小的每月偿还额和较长的偿还期。也叫贷款整合。
debt coverage ratio (DCR) [房] 负债收益比率
A comparison of the net income of a property with the cost of payments (principal and interest) on the mortgage on the property, used to assess the ability of the property to generate enough income to pay for itself. 物业净收入与付款成本(本金加利息)间的比较，用以估计物业的自偿能力。
debt equity ratio [房] 债务净值比，债务股本比
A comparison of the amount owing on a property with the equity (value of property minus amount owing). A measure of a company's financial leverage calculated by dividing long term debt by shareholders equity. It indicates what proportion of equity and debt the company is using to finance its assets. 负债额与物业净值(物业价值减负债额)的比。衡量公司财务贡杆的指标，计算方法为将公司的长期债务除以股东权益，显示公司建立资产的资金来源中股本与债务的比例，股东权益/总负债。
debt equity swap [证] 债换股交易
A refinancing deal where a debt holder gets an equity position in exchange for cancellation of the debt. 一种再融资安排，债权人获得公司的股权，因而注销该公司亏欠的债项。
debt financing [房] 举债置产
Paying for the purchase of a property with credit. 通过信用支付物业的购买费用。
debt financing [分] 债务融资
Financing by selling bonds, bills or notes to individuals or institutions. 通过销售债券给个人或机构来融资。是指为筹集资金而发行债券或期票。
debt instrument [银] 债务票据
A written promise to repay a debt, examples include bills, bonds, notes, CDs, GICs, commercial paper, and banker's acceptances. 还债的书面承诺。例如国库券、债券、票据、大额定期存单、商业票据和银行承兑。
Unsecured debt backed only by the integrity of the borrower, not by collateral, and documented by an agreement called an indenture. 凭借款人信誉而非抵押品作保的未担保债务，用协议来为其作书面证明。是指只用公司信誉作担保，而无任何抵押担保的债券。
debenture stock [证] 信用股票
Stock issued under a contract to pay specified amounts at specified intervals. The name is misleading, since it's more like preferred stock than a debenture. 是指公司以其部分或全部资产作担保，对外发行筹措资金的股票。
debit [会] 借方
Entry on the left side of a double-entry bookkeeping system that represents the addition of an asset or expense or the reduction to a liability or revenue. (See credit.) 财务报表上的一个词条，是指在一个账户的左方记一项分录，表明扣减一定数目的资金，与贷记相反。
debit balance [会] 借方余额
Balance remaining after one or a series of bookkeeping entries. This amount represents an asset or an expense of the entity. 企业或个人欠贷款人，卖方或代理商的款额。
debit card [银] 借记卡，银行卡
A card which allows customers to access their funds immediately, electronically. Unlike a credit card, a debit card does not have any float. 顾客可通过电子化手段立即获得资金的卡。与信用卡不同，借记卡（利率）没有任何浮动。
debit note [银] 欠条，借据
A note indicating an amount owed by a person or company. Serves the same function as an invoice. 表明个人或公司欠款的单据，与发票功能相同。
debit spread [证] 负债对敲
A spread option position in which the price of the option bought is greater than the price of the option sold. 是指投资者看跌期权所得到的溢价低于看涨期权时所需支付的溢价。
debt [会] 债券，债务
General name for money, notes, bonds, goods or services which represent amounts owed. A liability or obligation in the form of bonds, loan notes, or mortgages, owed to another person or persons and required to be paid by a specified date (maturity). 亏欠的金钱。以债券、贷款证、抵押贷款等表示的债务或义务，并要求将其在某特定日期（到期日）归还。
debt capital [证] 债务资本
Capital raised through the issuance of bonds. 通过发行债券筹集的资本。
debt consolidation [银] 债务整合
The replacement of multiple loans with a single loan, often with a lower monthly payment and a longer repayment period. Also called consolidation loan. 将多种贷款合并成为一个，经常获得较小的每月偿还额和较长的偿还期。也叫贷款整合。
debt coverage ratio (DCR) [房] 负债收益比率
A comparison of the net income of a property with the cost of payments (principal and interest) on the mortgage on the property, used to assess the ability of the property to generate enough income to pay for itself. 物业净收入与付款成本(本金加利息)间的比较，用以估计物业的自偿能力。
debt equity ratio [房] 债务净值比，债务股本比
A comparison of the amount owing on a property with the equity (value of property minus amount owing). A measure of a company's financial leverage calculated by dividing long term debt by shareholders equity. It indicates what proportion of equity and debt the company is using to finance its assets. 负债额与物业净值(物业价值减负债额)的比。衡量公司财务贡杆的指标，计算方法为将公司的长期债务除以股东权益，显示公司建立资产的资金来源中股本与债务的比例，股东权益/总负债。
debt equity swap [证] 债换股交易
A refinancing deal where a debt holder gets an equity position in exchange for cancellation of the debt. 一种再融资安排，债权人获得公司的股权，因而注销该公司亏欠的债项。
debt financing [房] 举债置产
Paying for the purchase of a property with credit. 通过信用支付物业的购买费用。
debt financing [分] 债务融资
Financing by selling bonds, bills or notes to individuals or institutions. 通过销售债券给个人或机构来融资。是指为筹集资金而发行债券或期票。
debt instrument [银] 债务票据
A written promise to repay a debt, examples include bills, bonds, notes, CDs, GICs, commercial paper, and banker's acceptances. 还债的书面承诺。例如国库券、债券、票据、大额定期存单、商业票据和银行承兑。