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. |
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