From the perspective of debt interest structure, interest-bearing debt ratio is a explanatory factor in the negative firm value;

从负债的利息结构来看，带息负债率与公司价值呈负相关关系；

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That will make a lot of firms look wobblier: a survey by PricewaterhouseCoopers, an accounting firm, found that it would add about 58% to the average company's interest-bearing debt.

这使很多企业心惊肉跳：普华永道是一家会计师事务所，它发现新规定会使一般企业的带息债务增加约58%。

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Interest-bearing debt was JPY 1.2 trillion, relatively high financial leverage for a manufacturing company with high operating leverage.

FORBES: Connect

In order to meet the margin calls, a suddenly cash-strapped Harvard has been unloading most of its stock portfolio at fire-sale prices--effectively throwing good money after bad--and selling IOUs bearing interest rates of up to 6.5%, meaning that hefty debt service now makes up a growing percentage of Harvard's budget.

FORBES: How Harvard Should Handle Its Endowment

In addition to injecting money into banks, the government will guarantee new debt issued by banks for three years, and will offer an unlimited guarantee on non-interest-bearing deposits such as those used by businesses to make payroll.

NPR: Federal Plan To Invest In Banks Met With Caution