de·ben·ture /dɪˈbɛnʧɚ/
 公司債,公司債券,退稅證明書


 De·ben·ture n.
 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.
 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.

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 debenture
      n 1: a bond that is backed by the credit of the issuer but not by
           any specific collateral [syn: unsecured bond, {debenture
           bond] [ant: secured bond]
      2: a certificate or voucher acknowledging a debt