| 释义 | gearing  /gɪerɪŋ; name gɪrɪŋ/  (also  capital  gearing, equity  gearing)  (all especially bre)  noun [uncountable]  (finance 金融) the relationship between the amount of money that a company owes (debt) and the value of its shares ( equity)  杠杆比率;资本与负债比率◆there is concern about the company's  high  gearing  (= it has borrowed a large amount compared to the value of its shares).  这家公司的高负债比率令人担忧。◆it is important for the company to maintain a  low  gearing ratio  (= to borrow a small amount compared to the value of its shares).   公司维持低负债比率很重要。◆the group hopes to reduce gearing from 121 per cent to a more manageable 100 per cent.  集团希望将负债占资产的比率从 121% 降低到 100%,增加可控性。 syn  debt-equity ratio ,  leverage ☞ gearing |