[] () the act of finding a new way for an organization or a government to pay back money that they have borrowed and are having difficulty paying back债务调整，债务重整（为欠债并遇到还债困难的机构或政府寻找新的还债途径）◆The company needs fresh funding and debt restructuring in order to survive.这公司必须获得额外的资金并进行债务调整以便维持经营。◆a debt rescheduling agreement/plan债务重组协议／计划