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 双语律师Andrew,欧洲名校国际税法专业,擅长翻译各类与国际税法相关的法律文件。