debt [ det ] (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.

debtor [ 5detE ] (n.) person who owes money 债务人 

aged debtors companies which owe money listed according to age of debt 长期债务人 

declare[ di5klZE ] (v.) make an official statement公布

[例]  The company declared interim profits of 420 million. 

decline [ di5klain ]1. (n.) slow fall下滑

[同义词]  decrease

2. (v.) fall slowly下滑

[同义词]  decrease

[例]  When the income level of the consumers declines, the market price for house will fall accordingly. 

deduct [ di5dQkt ] (v.) subtract from the total figure 扣除

[例]  After deducting all the costs, we actually made a loss.

[同义词]  subtract, take away 

deductible [ di5dQktEbl ] (adj.) which can be deducted可扣除的

[例]  tax-deductible 

deduction [ di5dQkFEn ] (n.) subtraction from the total figure扣除，减除

[例]  after deduction of tax

[同义词]  subtraction, reduction, decrease