debt to equity ratioglossary / DEBT-TO-EQUITY RATIO debt-to-equity ratio. A corporation’s long-term debt divided by its owners’ equity, calculated to assess its capitalization. — Also termed debt-equity ratio; debt-to-net-worth ratio. 词条贡献者 资深译员玉晶,毕业于国内顶尖的高级翻译学院,擅长翻译各类与环境、安全与健康相关的法律文件。