| 单词 | gearing ratios |
| 释义 | gearing ratios gearing ratios(leverage ratios) Ratios that express a company’s capital gearing. There are a number of different ratios that can be calculated from either the balance sheet or the profit and loss account. Ratios based on the balance sheet usually express debt as a percentage of equity, or as a percentage of debt plus equity (seedebt–equity ratio). Income gearing is normally calculated by dividing the profit before interest and tax by the gross interest payable to give the interest cover. |
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