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TOEFL IELTS BNC: 1320 COCA: 1871
debt

noun

debt ♦︎ loss ♦︎ liability ♦︎ arrears ♦︎ debitThese are all words for the situation of owing or losing money or the amount of money you owe or have lost. 这些词均表示欠债或亏损，也指欠下或亏损的数额。PATTERNS AND COLLOCATIONS 句型和搭配◆in debt / arrears / debit◆heavy / massive debts / losses◆mortgage / tax / outstanding debts / liabilities / arrears◆to fall / get into debt / arrears◆to have debts / liabilities◆to run up debts / losses◆to pay off debts / arrears■ debt [countable, uncountable] a sum of money that sb owes; the situation of owing money, especially when you cannot pay 借款；欠款；负债（尤指无力偿付）◆She had run up credit card debts of thousands of dollars.她已经积欠了数千元的信用卡借款。◆He died heavily in debt.他死时负债累累。◆It's hard to stay out of debt when you are a student.当学生很难不负债。■ loss [countable] money that has been lost by a business or organization （企业或机构）亏损，亏蚀◆The company has announced net losses of $1.5 million.公司宣布净亏损150万元。◆We made a loss on (= lost money on) the deal.我们这笔交易亏本了。◆We are now operating at a loss.我们现在是亏本经营。 OPP profit ⇨ profit   see also gain ⇨ increase noun , loss-making ⇨ loss-making ■ liability ˌlaɪəˈbɪləti [countable, usually plural] (finance 金融) the amount of money that a person or company owes 债务；负债；欠债◆The company is reported to have liabilities of nearly $90 000.据报告该公司负债近9万元。◆Our financial advisers will concentrate on minimizing your tax liabilities and maximizing your income.我们的财务顾问将全力帮你尽可能减少纳税，增加收入。 OPP asset ⇨ thing 3 ■ arrears əˈrɪəz; NAmE əˈrɪrz [plural] (formal or finance 金融) money that sb owes that they have not paid at the right time 逾期欠款；拖欠款项◆Unions are demanding the settlement of pay arrears.工会正要求解决工资拖欠问题。ⓘ If you are in arrears or get/fall into arrears, you are late in paying money that you owe. * be in arrears或get/fall into arrears指款项到期未付、拖欠◆Our tenants have fallen into arrears with their rent.我们的房客已经拖欠了租金。If money or a person is paid for work in arrears, the money is paid after the work has been done. 如果工资采用in arrears方式支付，则指后付◆You will be paid monthly in arrears.你的工资将按月后付。 ■ debit ˈdebɪt [countable] (finance 金融) a written note in a bank account or other financial record of a sum of money owed or spent; a sum of money taken from a bank account 借记；借方；借项；记入借方的款项◆This expenditure should all be shown on the debit side of the account.这笔开支应全部记入账户的借方。◆If the debits exceed the credits you're in trouble.如果借记超过了贷记，那你就糟糕了。 OPP credit ⓘ A credit is a sum of money paid into a bank account or a record of this payment. * credit指存入银行账户的金额或贷记。   see also credit ⇨ loan , debit ⇨ discount verb

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