debenture bond [分] 信用債券

Unsecured debt backed only by the integrity of the borrower, not by collateral, and documented by an agreement called an indenture. 憑借款人信譽(yù)而非抵押品作保的未擔(dān)保債務(wù)，用協(xié)議來(lái)為其作書(shū)面證明。是指只用公司信譽(yù)作擔(dān)保，而無(wú)任何抵押擔(dān)保的債券。

debenture stock [證] 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資產(chǎn)作擔(dān)保，對(duì)外發(fā)行籌措資金的股票。

debit [會(huì)] 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.) 財(cái)務(wù)報(bào)表上的一個(gè)詞條，是指在一個(gè)賬戶(hù)的左方記一項(xiàng)分錄，表明扣減一定數(shù)目的資金，與貸記相反。

debit balance [會(huì)] 借方余額

Balance remaining after one or a series of bookkeeping entries. This amount represents an asset or an expense of the entity. 企業(yè)或個(gè)人欠貸款人，賣(mài)方或代理商的款額。

debit card [銀] 借記卡，銀行卡

A card which allows customers to access their funds immediately, electronically. Unlike a credit card, a debit card does not have any float. 顧客可通過(guò)電子化手段立即獲得資金的卡。與信用卡不同，借記卡（利率）沒(méi)有任何浮動(dòng)。

debit note [銀] 欠條，借據(jù)

A note indicating an amount owed by a person or company. Serves the same function as an invoice. 表明個(gè)人或公司欠款的單據(jù)，與發(fā)票功能相同。

debit spread [證] 負(fù)債對(duì)敲

A spread option position in which the price of the option bought is greater than the price of the option sold. 是指投資者看跌期權(quán)所得到的溢價(jià)低于看漲期權(quán)時(shí)所需支付的溢價(jià)。

debt [會(huì)] 債券，債務(wù)

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). 虧欠的金錢(qián)。以債券、貸款證、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 capital [證] 債務(wù)資本

Capital raised through the issuance of bonds.通過(guò)發(fā)行債券籌集的資本。

debt consolidation [銀] 債務(wù)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. 將多種貸款合并成為一個(gè)，經(jīng)常獲得較小的每月償還額和較長(zhǎng)的償還期。也叫貸款整合。

debt coverage ratio (DCR) [房] 負(fù)債收益比率

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. 物業(yè)凈收入與付款成本(本金加利息)間的比較，用以估計(jì)物業(yè)的自?xún)斈芰Α?/p>

debt equity ratio [房] 債務(wù)凈值比，債務(wù)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. 負(fù)債額與物業(yè)凈值(物業(yè)價(jià)值減負(fù)債額)的比。衡量公司財(cái)務(wù)貢桿的指標(biāo)，計(jì)算方法為將公司的長(zhǎng)期債務(wù)除以股東權(quán)益，顯示公司建立資產(chǎn)的資金來(lái)源中股本與債務(wù)的比例，股東權(quán)益/總負(fù)債。

debt equity swap [證] 債換股交易

A refinancing deal where a debt holder gets an equity position in exchange for cancellation of the debt. 一種再融資安排，債權(quán)人獲得公司的股權(quán)，因而注銷(xiāo)該公司虧欠的債項(xiàng)。

debt financing [房] 舉債置產(chǎn)

Paying for the purchase of a property with credit. 通過(guò)信用支付物業(yè)的購(gòu)買(mǎi)費(fèi)用。

debt financing [分] 債務(wù)融資

Financing by selling bonds, bills or notes to individuals or institutions. 通過(guò)銷(xiāo)售債券給個(gè)人或機(jī)構(gòu)來(lái)融資。是指為籌集資金而發(fā)行債券或期票。

debt instrument [銀] 債務(wù)票據(jù)

A written promise to repay a debt, examples include bills, bonds, notes, CDs, GICs, commercial paper, and banker's acceptances. 還債的書(shū)面承諾。例如國(guó)庫(kù)券、債券、票據(jù)、大額定期存單、商業(yè)票據(jù)和銀行承兌。