【正文】 ollection cycle 收款環(huán)節(jié)Collection procedures 收款程序Collective credit risks 集合信用風險Comfortable liquidity positi9n 適當?shù)牧鲃有运紺ommercial mortgage 商業(yè)抵押 Commercial paper 商業(yè)票據(jù) Commission 傭金Commitment fees 承諾費 Common stock 普通股Common stockholders 普通股股東Company and its industry 企業(yè)與所處行業(yè) Company assets 企業(yè)資產(chǎn) Company liabilities 企業(yè)負債 Company loans 企業(yè)借款Competitive advantage 競爭優(yōu)勢 Competitive forces 競爭力 Competitive products 競爭產(chǎn)品 Complaint procedures 申訴程序Computerized credit information 計算機化信用信息Computerized diaries 計算機化日志 Confirmed letter of credit 承兌信用證Confirmed letters of credit 保兌信用證 Confirming bank 確認銀行 Conservatism concept 謹慎原則 Consistency concept 一貫性原則 Consolidated accounts 合并報表Consolidated balance sheets 合并資產(chǎn)負債表 Contingent liabilities 或有負債Continuing security clause 連續(xù)抵押條款Contractual payments 合同規(guī)定支出 Control limits 控制限度Control of credit activities 信用活動控制 Controlling credit 控制信貸Controlling credit risk 控制信用風險 Corporate credit analysis 企業(yè)信用分析Corporate credit controller 企業(yè)信用控制人員 Corporate credit risk analysis 企業(yè)信用風險分析 Corporate customer 企業(yè)客戶Corporate failure prediction models 企業(yè)破產(chǎn)預(yù)測模型 Corporate lending 企業(yè)貸款 Cost leadership 成本領(lǐng)先型 Cost of sales 銷售成本 Costs 成本Country limit 國家限額 Country risk 國家風險 Court judgments 法院判決 Covenant 貸款保證契約 Covenants 保證契約Creative accounting 尋機性會計 Credit analysis 信用分析Credit analysis of customers 客戶信用分析Credit analysis of suppliers 供應(yīng)商的信用分析Credit analysis on banks 銀行信用分析 Credit analysts 信用分析 Credit assessment 信用評估Credit bureau reports 信用咨詢公司報告 Credit bureaux 信用機構(gòu) Credit control 信貸控制Credit control activities 信貸控制活動Credit control performance reports 信貸控制績效報告 Credit controllers 信貸控制人員Credit cycle 信用循環(huán) Credit decisions 信貸決策 Credit deterioration 信用惡化 Credit exposure 信用敞口Credit granting process 授信程序 Credit information 信用信息Credit information agency 信用信息機構(gòu) Credit insurance 信貸保險Credit insurance advantages 信貸保險的優(yōu)勢 Credit insurance brokers 信貸保險經(jīng)紀人 Credit insurance limitations 信貸保險的局限Credit limits 信貸限額Credit limits for currency blocs 貨幣集團國家信貸限額 Credit limits for individual countries 國家信貸限額 Credit management 信貸管理 Credit managers 信貸經(jīng)理Credit monitoring 信貸監(jiān)控Credit notes 欠款單據(jù) Credit period 信用期 Credit planning 信用計劃 Credit policy 信用政策Credit policy issues 信用政策發(fā)布 Credit proposals 信用申請Credit protection 信貸保護 Credit quality 信貸質(zhì)量 Credit rating 信用評級Credit rating agencies 信用評級機構(gòu) Credit rating process 信用評級程序Credit rating system 信用評級系統(tǒng) Credit reference 信用咨詢Credit reference agencies 信用評級機構(gòu) Credit risk 信用風險Credit risk assessment 信用風險評估 Credit risk exposure 信用風險敞口 Credit risk insurance 信用風險保險Credit risk．individual customers 個體信用風險Credit risk：bank credit 信用風險：銀行信用 Credit risk：trade credit 信用風險：商業(yè)信用 Credit scoring 信用風險評分Credit scoring model 信用評分模型 Credit scoring system 信用評分系統(tǒng)Credit squeeze 信貸壓縮Credit taken ratio 受信比率Credit terms 信貸條款Credit utilization reports 信貸利用報告 Credit vetting 信用審查Credit watch 信用觀察 Credit worthiness 信譽Creditor days 應(yīng)付賬款天數(shù)Crossdefault clause 交叉違約條款Currency risk 貨幣風險 Current assets 流動資產(chǎn) Current debts 流動負債Current ratio requirement 流動比率要求Current ratios 流動比率 Customer care 客戶關(guān)注Customer credit ratings 客戶信用評級Customer liaison 客戶聯(lián)絡(luò)Customer risks 客戶風險Cutoff scores 及格線Cycle of credit monitoring 信用監(jiān)督循環(huán)Cyclical business 周期性行業(yè) Daily operating expenses 經(jīng)營費用 Day’s sales outstanding 收回應(yīng)收賬款的平均天數(shù) Debentures 債券 Debt capital 債務(wù)資本Debt collection agency 債務(wù)托收機構(gòu)Debt issuer 債券發(fā)行人Debt protection levels 債券保護級別Debt ratio 負債比率 Debt securities 債券Debt service ratio 還債率 Debtor days 應(yīng)收賬款天數(shù) Debtor39。s assets 債權(quán)人的資產(chǎn)Default 違約Deferred payments 延期付款Definition of leverage 財務(wù)杠桿率定義 Deposit limits 儲蓄限額Depositing money 儲蓄資金Depreciation 折舊Depreciation policies 折舊政策 Development budget 研發(fā)預(yù)算 Differentiation 差別化 Direct loss 直接損失Directors salaries 董事薪酬Discretionary cash flows 自決性現(xiàn)金流量 Discretionary outflows 自決性現(xiàn)金流出 Distribution costs 分銷成本Dividend cover 股息保障倍數(shù)Dividend payout ratio 股息支付率Dividends 股利Documentary credit 跟單信用證DSO 應(yīng)收賬款的平均回收期Duration of credit risk 信用風險期 Eastern bloc countries 東方集團國家EBITDA 扣除利息、稅收、折舊和攤銷之前的收益 ECGD 出口信貸擔保局Economic conditions 經(jīng)濟環(huán)境Economic cycles 經(jīng)濟周期Economic depression 經(jīng)濟蕭條Economic growth 經(jīng)濟增長Economic risk 經(jīng)濟風險Electronic data interchange(EDI)電子數(shù)據(jù)交換 Environmental factors 環(huán)境因素Equity capital 權(quán)益資本 Equity finance 權(quán)益融資Equity stake 股權(quán)EU countries 歐盟國家 EU directives 歐盟法規(guī) EUlaw 歐盟法律 Eurobonds 歐洲債券European parliament 歐洲議會European Union 歐盟 Evergreen loan 常年貸款 Exceptional item 例外項目Excessive capital mitments 過多的資本承付款項Exchange controls 外匯管制Exchangecontrol regulations 外匯管制條例Exhaust method 排空法Existing petitors 現(xiàn)有競爭對手 Existing debt 未清償債務(wù)Export credit agencies 出口信貸代理機構(gòu)Export credit insurance 出口信貸保險 Export factoring 出口代理Export sales 出口額Exports Credit Guarantee Department 出口信貸擔保局Extending credit 信貸展期 External agency 外部機構(gòu)External assessment methods 外部評估方式 External assessments 外部評估External information sources 外部信息來源 Extraordinary items 非經(jīng)常性項目Extras 附加條件 Facility account 便利賬戶 Factoring 代理Factoring debts 代理收賬Factoring discounting 代理折扣Factors Chain International 國際代理連鎖Failure prediction scores 財務(wù)惡化預(yù)測分值FASB(美國)財務(wù)會計準則委員會 Faulty credit analysis 破產(chǎn)信用分析 Fees 費用Finance，new business ventures 為新興業(yè)務(wù)融資 Finance，repay existing debt 為償還現(xiàn)有債務(wù)融資 Finance,working capital 為營運資金融資Financial assessment 財務(wù)評估Financial cash flows 融資性現(xiàn)金流量Financial collapse 財務(wù)危機Financial flexibility 財務(wù)彈性Financial forecast 財務(wù)預(yù)測Financial instability 財務(wù)的不穩(wěn)定性Financial rating analysis 財務(wù)評級分析 Financial ratios 財務(wù)比率 Financial risk 財務(wù)風險Financial risk ratios 財務(wù)風險比率 Fitch IBCA 惠譽評級Fitch IBCA ratings 惠譽評級 Fixed assets 固定資產(chǎn) Fixed charge 固定費用Fixed charge cover 固定費用保障倍數(shù) Fixed costs 固定成本 Floating assets 浮動資產(chǎn) Floating charge 浮動抵押 Floor planning 底價協(xié)議 Focus 聚焦Forced sale risk 強制出售風險Foreign exchange markets 外匯市場 Forfaiting 福費廷Formal credit rating 正式信用評級 Forward rate agreements 遠期利率協(xié)議 FRAs 遠期利率協(xié)議 Fund managers 基金經(jīng)理FX transaction 外匯交易GAAP 公認會計準則 Gearing 財務(wù)杠桿率Geographical spread of markets 市場的地理擴展Global target 全球目標Going concern concept 持續(xù)經(jīng)營原則Good lending 優(yōu)質(zhì)貸款Good times 良好時期Government agencies 政府機構(gòu) Government interference 政