debenture

畅通词汇

英 [dɪ'bentʃə] 美[dɪ'bɛntʃɚ]

释义

n. （英）[金融] 公司债券；[税收] 退税证明书

词态变化

复数: debentures;

中文词源

debenture 公司债券

来自拉丁语debere, 欠债，亏欠，词源同debt, debit. 用于财务名词公司债券。

英文词源

debenture: debenture: [15] Debenture is simply an anglicization of Latin dēbentur, literally ‘they are due’, the third person plural present passive of the verb dēbēre ‘owe’. It supposedly arose from the practice of writing debentur on IOUs in the late Middle Ages. The English word originally signified such IOUs issued by the government or the Crown – certificates of indebtedness, to give them their formal designation – and it was not until the mid-19th century that the modern meaning, ‘unsecured bond backed by the general credit of a company’, came into use.
=> debt, due, duty
debenture (n.): "written acknowledgment of a debt," early 15c., from Latin debentur "there are due" (said to have been the first word in formal certificates of indebtedness), passive present third person plural of debere "to owe" (see debt).

双语例句

1. Debenture holder has priority over ordinary shareholder.: 债券持有人比普通股东享有优先权.

2. The Group rents out its club debenture under operating leases.: 本集团根据经营租约租出其会所债券.

3. Even so, debenture systems are opaque debenture - holders and accepted students is unknown.: 即使如此, “学校债券”的体系仍是不透明的----债券持有者与入学人数之间的比例是不公开的.

4. Hong Kong International School, popular among Americans, gives debenture - holders more rights.: 另一所学校,香港国际学校(在美国人中很受欢迎)给予“学校债券”持有者更多的权利.

5. Debenture holders have priority over ordinary shareholders.: 公司债券持有人有优先于普遍股东的权利.

英英释意

1. a bond that is backed by the credit of the issuer but not by any specific collateral

实用场景例句

The Group rents out its club debenture under operating leases.: 本集团根据经营租约租出其会所债券.

Thus it can be seen, may exchange the debenture issue demand to be exuberant.: 由此可见, 可交换债券发行需求旺盛.

If an applicant meets the school's standards, a debenture places him atthe head of the queue.: 符合学校标准的申请学生,如持有债券就可优先考虑.

Debenture holders have priority over ordinary shareholders.: 公司债券持有人有优先于普遍股东的权利.