[] () 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。SYNdebt-equity ratio , leverage