debenture

英 [d?'bent??] 美[d?'b?nt??]

暢通詞匯

復數(shù):?debentures;

debenture 公司債券

來自拉丁語debere, 欠債，虧欠，詞源同debt, debit. 用于財務(wù)名詞公司債券。

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).

1. Debenture holder has priority over ordinary shareholder.: 債券持有人比普通股東享有優(yōu)先權(quán).

2. The Group rents out its club debenture under operating leases.: 本集團根據(jù)經(jīng)營租約租出其會所債券.

3. Even so, debenture systems are opaque debenture - holders and accepted students is unknown.: 即使如此, “學校債券”的體系仍是不透明的----債券持有者與入學人數(shù)之間的比例是不公開的.

4. Hong Kong International School, popular among Americans, gives debenture - holders more rights.: 另一所學校,香港國際學校(在美國人中很受歡迎)給予“學校債券”持有者更多的權(quán)利.

5. Debenture holders have priority over ordinary shareholders.: 公司債券持有人有優(yōu)先于普遍股東的權(quán)利.