资本负债率是衡量公司财务杠杆使用情况和偿债能力的指标，公式为，有息负债 ÷股东权益。
长期资本负债率 debt-to-long capital ratio
资本负债比率 [会计] capital and liabilities ratio ; gearing ratio ; ratio of capital to liabilities ; Debt to Equity Ratio
资本与负债比率 gearing ratio ; capital gearing
资本与负债的比率 gearing ratio
资本对流动负债比率 capital to debt ratio
资本流动负债比率 worth to current debt ratio
资本固定负债比率 worth to fixed debt ratio
对于资本结构指标的选取，本文采用了被广泛使用的资产负债率指标和较少人使用的长期资本负债率指标。
And the capital structure indicators are selected as widely-used asset-liability ratio and the less-commonly-used long-term capital debt ratio.
他还强调充实的现金流、高额资本回报和低负债率。
He also insists on strong cash flows, high returns on capital and low debt.
花旗银行的Simon Samuels估计，如果欧洲银行将他们的负债率降至十几年前的水平，他们的资本回报将不是现在的21%，而是14%。
Were European Banks to bring their leverage back to the level of a decade ago, their return on equity would fall to 14%, compared with 21% now, reckons Citi's Simon Samuels.
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