There are gears in the transmission and a set of gears in the axle(which one depends if it is fwd,rwd or all), the gears multiply the engines torque going to the tires. This allows vehicles to accelerate/tow more, allow for a certain speed/rpm rate. More gears allows for quicker accelerating 1st gear(higher #) and (lower#) top gear for better fuel economy.
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The relationship of debt to equity in a companys capital structure The more long term the debt the higher the gearing