Microphone sensitivity is rated in -decibels because it will tell you the quietest sound it can pick up. a mic that can pickup a sound at -20db is more sensitive than a mic that can only pickup sound at -10db. The higher the negative number, the quieter the sound, thus indicating a more sensitive mic.
Speakers are rated by the SoundPressureLevel (SPL) generated by 1 watt of power with a signal that contains the full frequency response the driver is designed for at a distance of 1 meter from the driver in an anochoic (dead silent) chamber. So a sub-woofer would be measured like this: 91db SPL @ 1 watt @ 1 meter, 20hz - 200hz(+/- 3db). A mid-range driver would be measured the same way, but between, say, 400hz - 4Khz frequency range. A...