金融英語

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. 憑借款人信譽而非抵押品作保的未擔保債務，用協議來為其作書面證明。是指只用公司信譽作擔保，而無任何抵押擔保的債券。

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作擔保，對外發行籌措資金的股票。

debit [會] 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.) 財務報表上的一個詞條，是指在一個賬戶的左方記一項分錄，表明扣減一定數目的資金，與貸記相反。

debit balance [會] 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. 企業或個人欠貸款人，賣方或代理商的款額。

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）沒有任何浮動。

debit note [銀] 欠條，借據

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

debit spread [證] 負債對敲

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所得到的溢價低于看漲期權時所需支付的溢價。

debt [會] 債券，債務

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。以債券、貸款證、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 capital [證] 債務資本

Capital raised through the issuance of bonds.通過發行債券籌集的資本。

debt consolidation [銀] 債務整合

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，經常獲得較小的每月償還額和較長的償還期。也叫貸款整合。

debt coverage ratio (DCR) [房] 負債收益比率

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. 物業凈收入與付款成本(本金加利息)間的比較，用以估計物業的自償能力。

debt equity ratio [房] 債務凈值比，債務股本比

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. 負債額與物業凈值(物業價值減負債額)的比。衡量公司財務貢桿的指標，計算方法為將公司的長期債務除以股東權益，顯示公司建立資產的資金來源中股本與債務的比例，股東權益/總負債。

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，債權人獲得公司的股權，因而注銷該公司虧欠的債項。

debt financing [房] 舉債置產

Paying for the purchase of a property with credit. 通過信用支付物業的購買費用。

debt financing [分] 債務融資

Financing by selling bonds, bills or notes to individuals or institutions. 通過銷售債券給個人或機構來融資。是指為籌集資金而發行債券或期票。

debt instrument [銀] 債務票據

A written promise to repay a debt, examples include bills, bonds, notes, CDs, GICs, commercial paper, and banker's acceptances. 還債的書面承諾。例如國庫券、債券、票據、大額定期存單、商業票據和銀行承兌。