单词 | capital structure |
释义 | capital structure capital structure(financial structure)1. The balance between the assets and liabilities of a company, the nature of its assets, and the composition of its borrowings. The assets may be fixed (tangible or intangible) or current (stock, debtors, or creditors); the borrowings may be long- or short-term, fixed or floating, secured or unsecured. The term is used particularly of the debt–equity ratio of a company. See alsogearing. capital surplus In the USA, the difference between the par value of a share and its issue price. It is the equivalent of a share premium in the UK. |
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