指债权人向债务人提供资金，以获得利息及债务人承诺在未来某一约定日期
偿还这些资金。债务的通常形式是金融工具，例如
债券和长
短期票据。债权人可以是个人、银行或诸如
退休基金和保险
公司等机构，它们借出资金是因为相信债务人将承担还本付息的义务。债务工具有确定的期限和
到期日，通常按固定的
利率付息。债务工具的购买者均有不需马上使用的资金，希望在自己动用这些资金之前，能够赚取利息。利息是对债权人在一段确定的时间内不使用这些资金的一种报酬。
参见Bond（债券），
Bills（短期票据），
National Debt（国债），
Notes（中期票据）。
The supply of funds from a creditor to a debtor in
exchange for interest and a commitment to return the funds in full at a fixed date in the future. Debt is usually in the form of financial instruments such as bonds, bills and
notes. Creditors, who can be private individuals, banks or institutions such as pension funds and insurance companies, lend the
money in the belief that the debtor will honour the obligation to pay the interest and eventually to repay the
capital of the loan. Debt instruments have a defined life, a
maturity date and normally pay a fixed rate of interest. All purchasers of debt have a supply of
cash which is not immediately needed, on which they wish to earn interest until it is required for their own direct use. The interest is a payment for their willingness to forgo use of the funds for a fixed time.
See also: Debt, Notes
