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.

youdao

这次金融危机之前，大多数国家公司的债务与权益账面价值之比，也即公司杠杆率，保持平稳或者下降。

Corporate leverage, measured as debt to book equity, was stable or falling in most countries before the crisis.

youdao

净资产收益率，又称ROE，指公司十二个月的净收入与股东权益（帐面价值）的比率，是用得最多的盈利性指标。

Return on equity, or ROE, the ratio of a company's 12-month net income to its shareholder equity (book value), is the most widely used profitability gauge.

youdao

Incidentally, did I ever--equity equals shares or stock, so when I talk about debt-equity ratio, I'm talking about the ratio of the value of the company's debt to the value of all of its stock.

顺便说下,普通股就是股票,负债权益比就是,就是公司负债价值,除以股票总价值

耶鲁公开课 - 金融市场课程节选