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debt limit [银] 债务限额
The maximum amount of debt that a state， city or local government is allowed to take on， beyond which voter approval is usually required. 国家，城市或地方政府可承担债务的最高限额，超过此限额需经投票同意。
debt market [银] 债券市场
The market for trading debt instruments. 债务工具交易的市场。
debt overhang [分] 债务积压
A situation where the debt stock of a country exceeds the country's future capacity to repay. 国家的债务超越国家未来偿还能力的情况。
debt rating [银] 债务信用评级
A published ranking， based on detailed financial analysis by a credit bureau， of one's financial history， specifically as it relates to one's ability to meet debt obligations. 关于一方财务历史特别是其还债能力的历史的被公布的信用等级，此评级是以信用调查机构的详细的财务分析为基础的。
debt ratio [银] 负债比率
Debt capital divided by total assets. This will tell you how much the company relies on debt to finance assets. 财务比率的一种，指企业的负债总额除以资产总额所得的比率。
debt restructuring [分] 债务重组
A method whereby companies with outstanding debt obligations alter the terms of the debt agreements in order to achieve some advantage. 有未偿还债务的企业修改债务协议，以争取更有利条款的行为
debt retirement [银] 偿清债务
The paying off of a debt. 付清债务。
debt securities [分] 债务证券
IOUs created through loan-type transactions-commercial paper， bank CDs， bills， bonds， and other instruments. 是指为了筹款而发行的证券。例如，债券、汇票、定期存单。
debt security [银] 债券
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）. 以债券、贷款凭证、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 service [房] 还本付息
The mortgage payment for a given period of time. 某个时期的房屋贷款偿付。在一定时期内对债务本息的一系列支付。是指债务人偿还到期的本金和利息。
debt service coverage [银] 债务偿还保障
The ratio of cash flow available to pay for debt to the total amount of debt payments to be made. 清偿债务可用的现金流量除以债务总额。
debt service coverage ratio [银] 债务偿付比率
A ratio often used by bank loan officers when making loans to perspective income property loans. Net Operating Income/Total Debt Service 银行贷款人员考虑发出贷款时经常考虑的比率：净营运收入/还本付息总额。
debt to assets ratio [银] 资产负债率
Total liabilities divided by total assets. The debt/asset ratio shows the proportion of a company's assets which are financed through debt. 等于所有负债除以所有资产。资产负债率表明了由债务融资的资产在公司中所占比例。
debt to equity [证] 资本负债
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. 是指公司长期负债与股东权益的比率。
debt to equity ratio [证] 资本负债率
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. 测量公司财务杠杆的一种方法，长期债务总额除以股东股本。显示如果发生清偿时，所有人的股东能够满足债权人要求权的程度。
debt-equity ratio [分] 负债权益比率
A measure of a company's leverage， calculated by dividing long-term debt by common shareholders' equity， usually using the data from the previous fiscal year.是指以企业负债除以股东权益所得的比率。它是衡量公司财务结构风险程度的一项重要指标。
debt-equity swap [证] 负债权益互换
A transaction in which a corporation exchanges newly issued stock （equity） for existing bonds （debt）.是指一家证券发行商以一家公司新发行的证券换取同一公司发行的债券的行为。
The maximum amount of debt that a state， city or local government is allowed to take on， beyond which voter approval is usually required. 国家，城市或地方政府可承担债务的最高限额，超过此限额需经投票同意。
debt market [银] 债券市场
The market for trading debt instruments. 债务工具交易的市场。
debt overhang [分] 债务积压
A situation where the debt stock of a country exceeds the country's future capacity to repay. 国家的债务超越国家未来偿还能力的情况。
debt rating [银] 债务信用评级
A published ranking， based on detailed financial analysis by a credit bureau， of one's financial history， specifically as it relates to one's ability to meet debt obligations. 关于一方财务历史特别是其还债能力的历史的被公布的信用等级，此评级是以信用调查机构的详细的财务分析为基础的。
debt ratio [银] 负债比率
Debt capital divided by total assets. This will tell you how much the company relies on debt to finance assets. 财务比率的一种，指企业的负债总额除以资产总额所得的比率。
debt restructuring [分] 债务重组
A method whereby companies with outstanding debt obligations alter the terms of the debt agreements in order to achieve some advantage. 有未偿还债务的企业修改债务协议，以争取更有利条款的行为
debt retirement [银] 偿清债务
The paying off of a debt. 付清债务。
debt securities [分] 债务证券
IOUs created through loan-type transactions-commercial paper， bank CDs， bills， bonds， and other instruments. 是指为了筹款而发行的证券。例如，债券、汇票、定期存单。
debt security [银] 债券
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）. 以债券、贷款凭证、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 service [房] 还本付息
The mortgage payment for a given period of time. 某个时期的房屋贷款偿付。在一定时期内对债务本息的一系列支付。是指债务人偿还到期的本金和利息。
debt service coverage [银] 债务偿还保障
The ratio of cash flow available to pay for debt to the total amount of debt payments to be made. 清偿债务可用的现金流量除以债务总额。
debt service coverage ratio [银] 债务偿付比率
A ratio often used by bank loan officers when making loans to perspective income property loans. Net Operating Income/Total Debt Service 银行贷款人员考虑发出贷款时经常考虑的比率：净营运收入/还本付息总额。
debt to assets ratio [银] 资产负债率
Total liabilities divided by total assets. The debt/asset ratio shows the proportion of a company's assets which are financed through debt. 等于所有负债除以所有资产。资产负债率表明了由债务融资的资产在公司中所占比例。
debt to equity [证] 资本负债
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. 是指公司长期负债与股东权益的比率。
debt to equity ratio [证] 资本负债率
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. 测量公司财务杠杆的一种方法，长期债务总额除以股东股本。显示如果发生清偿时，所有人的股东能够满足债权人要求权的程度。
debt-equity ratio [分] 负债权益比率
A measure of a company's leverage， calculated by dividing long-term debt by common shareholders' equity， usually using the data from the previous fiscal year.是指以企业负债除以股东权益所得的比率。它是衡量公司财务结构风险程度的一项重要指标。
debt-equity swap [证] 负债权益互换
A transaction in which a corporation exchanges newly issued stock （equity） for existing bonds （debt）.是指一家证券发行商以一家公司新发行的证券换取同一公司发行的债券的行为。