debt service指偿债，如：

Today, debt service absorbs half of Nevada’s budget, and 40% of Michigan’s.

如今，偿债支出已占到内华达州预算的半数，占到密歇根州的40%

debt Service Coverage Ratio偿债备付率

偿债备付率，又称偿债覆盖率，是一种财务指标，用于评估实体产生足够现金以偿还其偿债义务的能力。这些债务包括利息，本金和租赁付款。DSCR是通过将可用于偿还债务的营业收入除以应付债务总额计算得出的。DSCR被广泛用作衡量个人或公司履行债务义务能力的基准。较高的DSCR表示实体偿还债务的能力较强，从而使他们更容易获得贷款。The debt-service coverage ratio applies to corporate, government, and personal finance. In the context of corporate finance, the debt-service coverage ratio (DSCR) is a measurement of a firm's available cash flow to pay current debt obligations. The DSCR shows investors whether a company has enough income to pay its debts.

其表达式为：

偿债备付率=可用于还本付息的资金/当期应还本付息的金额*100%

可用于还本付息的资金=息税前利润加折旧和摊销-企业所得税

interest coverage ratio利息覆盖率

利息覆盖率又称已获利息倍数，是指上市公司息税前利润相对于所需支付债务利息的倍数，可用来分析公司在一定盈利水平下支付债务利息的能力。The interest coverage ratio is a debt and profitability ratio used to determine how easily a company can pay interest on its outstanding debt. The interest coverage ratio is calculated by dividing a company's earnings before interest and taxes (EBIT) by its interest expense during a given period.

计算公式为已获利息倍数=息税前利润总额/利息支出=EBIT/interest expense 或=(净利润+利息费用+所得税费用)/利息费用。

以下为相关双语示例，供参考：

The financing arrangements will allow KCRC to maintain a minimum Debt Service Coverage ratio of 1.25 and a maximum debt to equity ratio of 43%.

有关的融资安排可让九铁公司把最低偿债备付率维持在1.25倍，而最高的债务与资本比率则维持在43%。

Debt Service Coverage Ratio means trailing four quarters EBITDA divided by scheduled principal repayments and interest expense for all bank borrowings (including hire purchases, leases and other borrowed monies) for the same period.

偿债备付率指追踪四个季度未计利息、税项、折旧及摊销前的收入除以同期所有银行借款（包括租购、租赁及其他借款）的预定本金偿还额及利息支出。