debenture

简明释义

英[dɪˈbentʃə(r)]美[dɪˈbentʃər]

n. （英）[金融] 公司债券；[税收] 退税证明书

复 数 d e b e n t u r e s

英英释义

单词用法

同义词

反义词

例句

1.The corporate debenture market is an important part of the financial market.

公司债券市场是金融市场的重要组成部分。

2.The debenture market is an important part of financial market.

公司债券市场是金融市场的重要组成部分。

3.If debenture interest is not paid, the trust deed may allow the debenture holders to appoint a receiver to sell sufficient assets for the debenture to be paid.

当债务人无法向债权人支付收益时，债权人可以根据契约向指定的委托管理人出售相应的资产来进行偿付。

4.Debentures includes debenture stock, bonds and any other securities of a company whether or not constituting a charge on the assets of the company.

信用债券是指公司发行的债权股证、公债和其它有价证券，不管它们是否构成公司资产抵押。

5.Debenture holders have a prior claim and accept the least risk.

债券持有人有优先索赔权，风险最小。

6.The balance of Korea bank debenture is registered with Korea Exchange Bank represents par value.

韩国的外汇银行发行的债券，余额是以其票面记录的价值为准。

7.The company issued a new debenture to raise funds for its expansion plans.

该公司发行了一种新的债券以筹集资金用于扩展计划。

8.Investors are attracted to the debenture because it offers a fixed interest rate.

投资者被这种债券吸引，因为它提供固定的利率。

9.A debenture is a type of long-term security that is not backed by physical assets.

债券是一种长期证券，不以实物资产作为担保。

10.Before investing in a debenture, it's important to assess the issuer's creditworthiness.

在投资债券之前，评估发行人的信用状况是很重要的。

11.The government plans to issue a debenture to fund infrastructure projects.

政府计划发行一种债券来资助基础设施项目。

作文

In the world of finance, understanding various instruments is crucial for both investors and companies. One such instrument that plays a significant role in corporate financing is the debenture. A debenture is essentially a type of long-term security that is issued by a company and secured against assets. Unlike shares, which represent ownership in a company, debentures are a form of debt that companies use to raise capital. Investors who purchase debentures are lending money to the company with the expectation of receiving interest payments over time and the return of their principal at maturity. The concept of debentures can be traced back to ancient financial practices, but it has evolved significantly over the years. Modern debentures are typically issued under specific terms that outline the interest rate, maturity date, and any other relevant conditions. This makes them an attractive option for companies looking to secure funding without diluting ownership. For example, a company might choose to issue debentures instead of equity to maintain control while still accessing necessary funds for expansion or development. Investors often favor debentures because they are generally considered safer than stocks. The fixed interest payments provide a steady income stream, which can be particularly appealing during volatile market conditions. Additionally, in the event of liquidation, debenture holders are prioritized over shareholders when it comes to asset distribution. This added layer of security makes debentures an attractive investment for those seeking lower-risk opportunities. However, there are risks associated with investing in debentures. If a company faces financial difficulties, it may default on its interest payments or even fail to repay the principal amount upon maturity. This risk is especially prevalent in industries subject to economic downturns. Therefore, conducting thorough research and analysis before investing in debentures is essential. Investors should assess the issuing company's creditworthiness, industry position, and overall financial health. Moreover, the market for debentures can fluctuate based on interest rates. When interest rates rise, existing debentures may decrease in value, as new issues will likely offer higher rates. Conversely, if interest rates fall, existing debentures become more attractive, potentially leading to price appreciation in the secondary market. Understanding these dynamics is vital for investors who wish to navigate the debenture market effectively. In conclusion, debentures serve as an important financial tool for companies looking to raise capital while providing investors with a relatively secure investment option. By understanding the nature of debentures, their benefits, and associated risks, both companies and investors can make informed decisions that align with their financial goals. As the landscape of finance continues to evolve, the role of debentures will undoubtedly remain significant, offering opportunities for growth and stability in an ever-changing market.

在金融世界中，理解各种工具对投资者和公司至关重要。其中一个在企业融资中发挥重要作用的工具就是债券。债券本质上是一种长期证券，由公司发行并以资产作为担保。与代表公司所有权的股票不同，债券是一种公司用来筹集资金的债务形式。购买债券的投资者是在借钱给公司，期望在一段时间内获得利息支付，并在到期时收回本金。 债券的概念可以追溯到古代金融实践，但多年来已经发生了显著演变。现代的债券通常在特定条款下发行，这些条款概述了利率、到期日和任何其他相关条件。这使得它们成为公司寻求资金而不稀释所有权的吸引选项。例如，一家公司可能选择发行债券而不是股权，以保持控制权，同时仍然获得扩展或开发所需的资金。 投资者通常偏爱债券，因为它们通常被认为比股票更安全。固定的利息支付提供了稳定的收入流，这在波动的市场条件下特别吸引人。此外，在清算事件中，债券持有者在资产分配时优先于股东。这层额外的安全性使得债券成为那些寻求低风险投资机会的投资者的吸引投资。 然而，投资债券也存在风险。如果一家公司面临财务困难，它可能会违约其利息支付，甚至未能在到期时偿还本金。这种风险在经济衰退时期尤为明显。因此，在投资债券之前进行彻底的研究和分析至关重要。投资者应评估发行公司的信用状况、行业地位和整体财务健康状况。 此外，债券市场可能会根据利率波动。当利率上升时，现有的债券可能会贬值，因为新的发行可能会提供更高的利率。相反，如果利率下降，现有的债券变得更具吸引力，可能导致二级市场价格上涨。理解这些动态对于希望有效导航债券市场的投资者至关重要。 总之，债券作为一种重要的金融工具，为希望筹集资金的公司提供了机会，同时为投资者提供了一种相对安全的投资选择。通过理解债券的性质、其好处和相关风险，公司和投资者都可以做出符合其财务目标的明智决策。随着金融领域的不断发展，债券的角色无疑将继续保持重要性，为在不断变化的市场中提供增长和稳定的机会。