debenture  (n) a form of long-term loan, with a fixed rate of interest and usually repaid at a fixed date 公司债券

[例] The company sold the debenture for financing.

debit 1. (n.) money which is owed借方

[例]  The debit column is the left-hand column in accounts.

2. (v.) debit an account记入借方

[例] debit＄5 against a person’s account

direct debit money withdrawn automatically from a bank account for regular payments直接借记

debt (n.) money owed 债务

[同义词]  liability, obligation, due

to get into debt  负债

to be out of debt 不欠债

to pay off a debt  偿清债务

debt ratio (n) the relationship between the total amount of money owned by a company and the company’s shareholder’s funds负债比率

[例] As the debt ratio is ever-increasing, investors fell uncertain about the prospect of the company.