| 单词 | Debt to equity ratio |
| 释义 | 負債與股東權益比率／負債比率／負債與資本比率／負債與權益比率 In corporations law, a ratio of debt capital to share capital, showing how much of a company’s fund has been provided by long term debt compared with shareholder’s equity and the gearing of the company. See also Capital; Equity. 在公司法上，借入資本與股本的比率，顯示長期債項、股東股權及公司槓桿作用提供予公司資金的成份。另見 Capital; Equity。 |
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