2019年11月的文章 第6页

A ratio calculated by taking total debts and dividing by total assets. 财务比率的一种，计算方法为总债务除以总资产

When a firm raises money for working capital or capital expenditures by selling bonds, bills, or notes to individual and/or institutional investors. In return for lending the money...

一种再融资安排，债权人获得公司的股权，因而注销该公司亏欠的债项 A refinancing deal where a debt holder gets an equity position in exchange for cancellation of the debt.

衡量公司财务贡杆的指标，计算方法为将公司的长期债务除以股东权益，显示公司建立资产的资金来源中股本与债务的比例 备注：部分投资者在计算时只采用需要支付利息的长期债务，而不采用总负债 总负债 ‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾ 股东权益

一名人士或一家公司亏欠其他人士或公司的金钱 An amount of money owed from one person or firm to another.

增加资产或减低负债的会计入项

An unsecured debt backed only by the credit worthiness of the borrower. There is no collateral, and the agreement is documented by an indenture. 无抵押债务，只依赖借方信用质量作为支持，并无抵押品，协议属于契约形式

A type of database application that looks for hidden patterns in large groups of data. 一种数据库应用，旨在探索大量数据之中存在的潜在模式