法律英语词汇“Gearing”的翻译、意思、用法、释义-法律词典

单词	Gearing
释义	槓桿比率 In relation to a company, gearing shows the relative importance of loans in the capital structure of a business entity or investment. The importance of loans in respect of a business entity can be seen from the proportion of borrowed sum in respect of share capital; in the context of investment the debt to equity ratio shows the importance of loans. The level of gearing reflects the degree of risk involved; the greater the borrowed sum, the higher the gearing and hence the greater the risk involved. Also known as ‘Debt ratio’. See also Debt to equity ratio. 就公司而言，槓桿比率顯示了企業或投資的資本結構中貸款的相對重要性。企業貸款的重要性可從有關股本的借款比例顯示出來；而投資方面，貸款的重要性可見於資本負債率。槓桿比率的水平反映所涉風險的程度，借款越多，槓桿比率越高，因而涉及的風險也越大。另稱「負債比率」。另見 Debt to equity ratio。n.
随便看	Discount issue Discount of sentence Discovery Discovery before suit Discredit Discretion Discretionary account Discretionary judgment Discretionary promise Discretionary trust Discretion to prosecute Discriminate Discrimination Disease Disease of the mind Diseconomies of scale Disentitlement provision Disguise Dishonest Dishonesty Dishonour Dishonour by non-acceptance Dismissal Dismissal for want of prosecution Dismissal of proceedings

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