财务杠杆计量的是资本结构中债务资本所长的比重。
Financial gearing is a measure of the extent to which debt is used in the capital structure.
当公司资产收益率高于债务资本成本时适当增加负债可以提高其经营业绩；
When company's assets earning ratio is higher than the debt capital cost proper to increase in debt to raise its business performance;
一般意义上的资本结构就是指债务资本和权益资本(自有资本)的比例关系。
In general sense's capital structure is refers to the debt capital and the rights and interests capital (own capital) the proportional relationship.
由于可转换债券兼有债务资本和权益资本的双重特性，其定价方法比较复杂。
The binary feature of convertible bonds, which are both equity and debt, makes pricing complicated.
可依据各种来源的可获得性、利率和资本的使用期限等的因素来选择债务资本来源。
Debt capital can be choosed, according to some factors, such as the conquerable of kinds of sources, interest rate and the using term of capital.
企业最优资本结构是指使企业平均资本成本最低且企业价值最大的债务资本和权益资本的比例关系。
The optimum capital structure is the ratio of long-term liabilities to equities when the average cost of capital is lowest and the value of enterprise is max.
资本结构理论是研究在实现企业价值最大化的目标下，企业资本结构中债务资本与权益资本的比例如何确定的理论。
Theory on capital structure is the theory on how to define ratios of debt capital and equity capital of enterprise capital structure under the target of realizing maximization of enterprise value.
企业资本结构理论研究的是，企业应该如何确定其自有资本、股权资本和债务资本的比例，才能使企业的市场价值最大化。
The theory of corporate capital structure deals with the determination of the ratio among equity capital, stock and debt to maximize corporate market value.
结合石油企业的生产经营特点，分别提出了总资本报酬率高于或低于债务资本成本时石油企业合理负债率和负债额的数量确定方法，并给出了案例分析。
The quantitative limits of rational debt of petroleum enterprise are calculated when total capital return ratio is higher or lower than debt capital cost respectively. A case of calculation is given.
尽管有人提出新颖的提议，将保险单和可转换债务作为资本，但当前的重点应该是简单性。
Although there are novel proposals to use insurance policies and convertible debt as capital, the immediate priority should be simplicity.
这个预测幅度很大，原因包括两个最大的未知数：有多少私人债务展期？资本外逃的程度如何？
The two largest question marks reflected in this wide range are how much private debt is rolled over and the extent of capital flight.
总体来说，欧洲银行收到的冲击是可控的，而且推动银行提高资本远远好于伪称不可支付的债务就是全部。
Overall the hit to Europe’s banks is manageable, and it is far better to push them to boost their capital than to pretend unpayable debt is whole.
强制征收“巨灾保险”——发行银行核心资本过度缩水时可转成股本的可换债务——的想法得到了金先生的部分赞同。
Compulsory "catastrophe insurance" -issuing convertible debt that turns into equity if a bank's core capital falls too far-is an idea Mr King views with some favour.
即使可以获得资本，承担债务会损害一个公司的信用评级。
Even when capital is available, taking on debt can jeopardise a firm's credit rating.
正如美国人身负大量信用卡债务一样，在国会授权下，投行没有足够的偿还资本却仍敢于大肆举债。
Like Americans with too much credit-card debt, investment Banks have been allowed by Congress to take on debt with very little backup capital.
石油公司那时并不需要在提前还清债务、提高股票派息、增加现金持有以及扩大资本支出中间做选择。
Oil companies didn't have to choose between paying down debt, raising stock dividends, increasing their cash balances or expanding capital budgets.
该支持体现在它们通过履行偿还IBRD债务的责任为世行提供的资本支持上。
This is reflected in the capital backing we have received from shareholders in meeting their debt service obligations to IBRD.
更好的一点是，由于最大规模的银行保留其利润，出售资产与外汇债务换取普通股，资本水平有所上升。
Better still, capital levels are improving as the biggest Banks retain their profits, sell assets and exchange debt for common equity.
这些国家极易受到投资者情绪的左右：如果资本快速外逃导致货币贬值，本国货币债务将会升高。
These economies are highly vulnerable to a change in investor sentiment: if a rapid outflow of capital caused currencies to collapse, debts would soar in local-currency terms.
一个方法或许是大量储蓄，以减少债务并重建资本净值，不过“节约悖论”并不支持它。
One solution might be to save a lot to reduce debt and rebuild net worth, but the "paradox of thrift" scuttles this.
银行资本重组在那之后方可开始，现在只有希腊债务危机这个漏洞需要立即被堵上。
Recapitalization of the banks should wait until then; only the holes created by restructuring the Greek debt would have to be filled immediately.
银行业也不热心，因为重组可能要求他们在平衡表上记录债务价值，而他们正在辛苦地提高资本比率。
The banks are not keen either, since restructuring would require them to write down the value of the debt on their balance-sheet just as they are struggling to improve their capital ratios.
多种资本形式的组合意味着是廉价债务与危机期间银行供股的结合体。
Hybrid forms of capital were meant to combine the cheapness of debt with the support that equity offers to Banks in times of crisis.
回笼资金可以被循环投入到那些仍需资本的小型银行中，或者用于削减公共债务。
The returned money can be recycled into smaller Banks which still need equity (see article) or used to cut public debt.
但是希腊没有办法通过削减成本和出售资产，以获得足够的资本以偿还债务。
But there is no way Greece can generate enough money by cost-cutting and asset sales to pay off its debts.
但是希腊没有办法通过削减成本和出售资产，以获得足够的资本以偿还债务。
But there is no way Greece can generate enough money by cost-cutting and asset sales to pay off its debts.
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