Debt to gross book value was 46.6% on December 31, 2013.

2013年12月31日，债务与账面价值总额之比为46.6%。

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It also helps to explain the Banks' rush to buy back hybrid debt at discounted prices: they can book the gains as profits and use these to beef up capital where it counts.

并且这同样有助于解释银行急于以折现价格回购组合债务的行为：他们可以将增加的资本记做利润，做账时用它来充实资金。

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

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。

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In other words, you might think of it as a kind of artificial, processed, bland, easily consumable version of fate. I really mean that. One of the funny things about that debt to Finnegans Wake is, Finnegans Wake as a book of puns is unreadable.

也就是说，你可能会把它当做一种人为的，处理过的，乏味的，容易消耗的命运，我正是此意,关于《芬尼根守灵夜》中一个有趣的事是,它作为一本充满双关语的书是不值得一读的。

耶鲁公开课 - 1945年后的美国小说课程节选

Number-wise, Nieman is fond of the company's dividend yield (0.9% as of Nov. 30) and low price-to-earnings, price-to-book and debt-to-equity metrics, but also sees potential in the company's active pursuit of alternative energy solutions.

FORBES: Magazine Article

Russell Croft, managers of the Croft Value and Croft Income funds, combine low earnings multiples with other indicators, such as cash flow, book value and debt-to-enterprise value.

FORBES: Beyond Low Price-Earnings Ratios

Since this is a blog post, and not a debt consolidation book, I am keeping it brief here.

FORBES: Financial Chore #3: Consolidate Your Debt