| 单词 | Debt capital |
| 释义 | 債務資本 The capital or funds of a company raised from loans. Debt capital may be contrasted with equity capital. The difference between debt capital and equity capital is that with the former, finance is contributed by external creditors, while with the latter, capital is contributed by members of the company. A company may raise finance through debt by issuing debentures, bills of exchange or promissory notes, or by giving mortgages, charges, pledges, or liens over its property. One advantage of raising capital through debt finance is that borrowing expenses are deductible for taxation purposes. See also Bill of exchange; Debenture; Equity capital; Loan capital; Promissory note. 公司透過貸款籌集的資本或資金。債務資本與股權資本相對。兩者的區別在於債務資本是由外在債權人出資，而股權資本則由公司成員出資。公司可透過發行債權證、匯票或承付票，或在其財產上作出按揭、押記、貿押或留置權的債務融資方式籌集資金。透過債務融資的方式籌集資本的優點在於借款可因課稅的目的獲扣除。另見 Bill of exchange; Debenture; Equity capital; Loan capital; Promissory note。 |
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