n. 公司债券, 退税凭单

[经] 债券, 信用债券, 退税凭单

Debenture \De*ben"ture\ (?; 135), n. [L. debentur they are due,
fr. debere to owe; cf. F. debentur. So called because these
receipts began with the words Debentur mihi.]
1. A writing acknowledging a debt; a writing or certificate
signed by a public officer, as evidence of a debt due to
some person; the sum thus due.

2. A customhouse certificate entitling an exporter of
imported goods to a drawback of duties paid on their
importation. --Burrill.

Note: It is applied in England to deeds of mortgage given by
railway companies for borrowed money; also to municipal
and other bonds and securities for money loaned.

3. Any of various instruments issued, esp. by corporations,
as evidences of debt. Such instruments (often called

{debenture bonds}) are generally, through not necessarily,
under seal, and are usually secured by a mortgage or other
charge upon property; they may be registered or
unregistered. A debenture secured by a mortgage on
specific property is called a

{mortgage debenture}; one secured by a floating charge (which
see), a

{floating debenture}; one not secured by any charge

{a naked debenture}. In general the term debenture in British
usage designates any security issued by companies other
than their shares, including, therefore, what are in the
United States commonly called {bonds}. When used in the
United States debenture generally designates an instrument
secured by a floating charge junior to other charges
secured by fixed mortgages, or, specif., one of a series
of securities secured by a group of securities held in
trust for the benefit of the debenture holders.
[Webster 1913 Suppl.]