debt limit [銀] 債務(wù)限額

The maximum amount of debt that a state， city or local government is allowed to take on， beyond which voter approval is usually required. 國家，城市或地方政府可承擔(dān)債務(wù)的最高限額，超過此限額需經(jīng)投票同意。

debt market [銀] 債券市場

The market for trading debt instruments. 債務(wù)工具交易的市場。

debt overhang[分] 債務(wù)積壓

A situation where the debt stock of a country exceeds the country's future capacity to repay. 國家的債務(wù)超越國家未來償還能力的情況。

debt rating [銀] 債務(wù)信用評級

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. 關(guān)于一方財(cái)務(wù)歷史特別是其還債能力的歷史的被公布的信用等級，此評級是以信用調(diào)查機(jī)構(gòu)的詳細(xì)的財(cái)務(wù)分析為基礎(chǔ)的。

debt ratio [銀] 負(fù)債比率

Debt capital divided by total assets. This will tell you how much the company relies on debt to finance assets. 財(cái)務(wù)比率的一種，指企業(yè)的負(fù)債總額除以資產(chǎn)總額所得的比率。

debt restructuring [分] 債務(wù)重組

A method whereby companies with outstanding debt obligations alter the terms of the debt agreements in order to achieve some advantage. 有未償還債務(wù)的企業(yè)修改債務(wù)協(xié)議，以爭取更有利條款的行為

debt retirement [銀] 償清債務(wù)

The paying off of a debt. 付清債務(wù)。

debt securities [分] 債務(wù)證券

IOUs created through loan-type transactions-commercial paper， bank CDs， bills， bonds， and other instruments. 是指為了籌款而發(fā)行的證券。例如，債券、匯票、定期存單。

debt security [銀] 債券

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）. 以債券、貸款憑證、抵押貸款等表示的債務(wù)或義務(wù)，并要求將其在某特定日期（到期日）歸還。

debt service [房] 還本付息

The mortgage payment for a given period of time. 某個(gè)時(shí)期的房屋貸款償付。在一定時(shí)期內(nèi)對債務(wù)本息的一系列支付。是指債務(wù)人償還到期的本金和利息。

debt service coverage [銀] 債務(wù)償還保障

The ratio of cash flow available to pay for debt to the total amount of debt payments to be made. 清償債務(wù)可用的現(xiàn)金流量除以債務(wù)總額。

debt service coverage ratio [銀] 債務(wù)償付比率

A ratio often used by bank loan officers when making loans to perspective income property loans. Net Operating Income/Total Debt Service 銀行貸款人員考慮發(fā)出貸款時(shí)經(jīng)?？紤]的比率：凈營運(yùn)收入/還本付息總額。

debt to assets ratio [銀] 資產(chǎn)負(fù)債率

Total liabilities divided by total assets. The debt/asset ratio shows the proportion of a company's assets which are financed through debt. 等于所有負(fù)債除以所有資產(chǎn)。資產(chǎn)負(fù)債率表明了由債務(wù)融資的資產(chǎn)在公司中所占比例。

debt to equity [證] 資本負(fù)債

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. 是指公司長期負(fù)債與股東權(quán)益的比率。

debt to equity ratio [證] 資本負(fù)債率

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. 測量公司財(cái)務(wù)杠桿的一種方法，長期債務(wù)總額除以股東股本。顯示如果發(fā)生清償時(shí)，所有人的股東能夠滿足債權(quán)人要求權(quán)的程度。

debt-equity ratio [分] 負(fù)債權(quán)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.是指以企業(yè)負(fù)債除以股東權(quán)益所得的比率。它是衡量公司財(cái)務(wù)結(jié)構(gòu)風(fēng)險(xiǎn)程度的一項(xiàng)重要指標(biāo)。

debt-equity swap [證] 負(fù)債權(quán)益互換

A transaction in which a corporation exchanges newly issued stock （equity） for existing bonds （debt）.是指一家證券發(fā)行商以一家公司新發(fā)行的證券換取同一公司發(fā)行的債券的行為。