金融英語——常用詞匯（103）

debt limit [銀] 債務限額

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債務的最高限額，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. 債務工具交易的市場。

debt overhang[分] 債務積壓

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

debt rating [銀] 債務信用評級

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. 關于一方財務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)查機構(gòu)的詳細的財務分析為基礎的。

debt ratio [銀] 負債比率

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

debt restructuring [分] 債務重組

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

debt retirement [銀] 償清債務

The paying off of a debt. 付清債務。

debt securities [分] 債務證券

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或義務，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. 某個時期的房屋貸款償付。在一定時期內(nèi)對債務本息的一系列支付。是指債務人償還到期的本金和利息。

debt service coverage [銀] 債務償還保障

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

debt service coverage ratio [銀] 債務償付比率

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)出貸款時經(jīng)常考慮的比率：凈營運收入/還本付息總額。

debt to assets ratio [銀] 資產(chǎn)負債率

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

debt to equity [證] 資本負債

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. 是指公司長期負債與股東權(quán)益的比率。

debt to equity ratio [證] 資本負債率

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. 測量公司財務杠桿的一種方法，長期債務總額除以股東股本。顯示如果發(fā)生清償時，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)負債除以股東權(quán)益所得的比率。它是衡量公司財務結(jié)構(gòu)風險程度的一項重要指標。

debt-equity swap [證] 負債權(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。