【正文】 eferred payments 延期付款Definition of leverage 財務杠桿率定義 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 財務惡化預測分值FASB(美國)財務會計準則委員會 Faulty credit analysis 破產(chǎn)信用分析 Fees 費用Finance，new business ventures 為新興業(yè)務融資 Finance，repay existing debt 為償還現(xiàn)有債務融資 Finance,working capital 為營運資金融資Financial assessment 財務評估Financial cash flows 融資性現(xiàn)金流量Financial collapse 財務危機Financial flexibility 財務彈性Financial forecast 財務預測Financial instability 財務的不穩(wěn)定性Financial rating analysis 財務評級分析 Financial ratios 財務比率 Financial risk 財務風險Financial risk ratios 財務風險比率 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 政府干預 Gross ine 總收入Guarantee of payment 支付擔保Guaranteed loans 擔保貸款Guarantees 擔保High credit quality 高信貸質(zhì)量 High credit risks 高信貸風險High default risk 高違約風險 High interest rates 高利率High risk regions 高風險區(qū)域 Highly speculative 高度投機 Highrisk loan 高風險貸款Highvalue loan 高價值貸款Historical accounting 歷史會計處理Historical cost 歷史成本 IAS 國際會計準則IASC 國際會計準則委員會IBTT 息稅前利潤ICE 優(yōu)質(zhì)貸款原則Idealliquidity ratios 理想的流動性比率Implied debt rating 隱含債務評級 Importance of credit control 信貸控制的重要性 Improved products 改進的產(chǎn)品 I Improving reported asset values 改善資產(chǎn)賬面價值In house assessment 內(nèi)部評估In house credit analysis 內(nèi)部信用分析 In house credit assessments 內(nèi)部信用評估 In house credit ratings 內(nèi)部信用評級 Ine bonds 收入債券 Ine statement 損益表Increasing profits 提高利潤Increasing reported profits 提高賬面利潤Indemnity clause 賠償條款I(lǐng)ndicators of credit deterioration 信用惡化征兆 Indirect loss 間接損失Individual credit transactions 個人信用交易 Individual rating 個體評級 Industrial reports 行業(yè)報告 Industrial unrest 行業(yè)動蕩 Industry limit 行業(yè)限額 Industry risk 行業(yè)風險Industry risk analysis 行業(yè)風險分析 Inflow 現(xiàn)金流入Information in financial statements 財務報表中的信息Inhouse credit ratings 內(nèi)部信用評級 Initial payment 初始支付 Insolvencies 破產(chǎn)Institutional investors 機構(gòu)投資者Insured debt 投保債務Intangible fixed asset 無形固定資產(chǎn)Interpany parisons 企業(yè)間比較 Interpany loans 企業(yè)間借款 Interest 利息Interest cost 利息成本Interest cover ratio 利息保障倍數(shù)Interest cover test 利息保障倍數(shù)測試 Interest holiday 免息期Interest payments 利息支付 Interest rates 利率Interim statements 中報(中期報表)Internal assessment methods 內(nèi)部評估方法 Internal financing ratio 內(nèi)部融資率Internal Revenue Service 美國國稅局International Accounting Standards Committee 國際會計準則委員會International Accounting Standards(IAS)國際會計準則 International Chamber of Commerce 國際商會 International credit ratings 國際信用評級International Factoring Association 國際代理商協(xié)會 International settlements 國際結(jié)算 Inventory 存貨Inverse of current ratio 反轉(zhuǎn)流動比率Investment analysts 投資分析人員 Investment policy 投資政策 Investment risk 投資風險Investment spending 投資支出Invoice discounting 發(fā)票貼現(xiàn) Issue of bonds 債券的發(fā)行Issued debt capital 發(fā)行債務資本 Junk bond status 垃圾債券狀況Justintime system(JIT)適時系統(tǒng)Key cash flow ratios 主要現(xiàn)金流量指標Labor unrest 勞動力市場動蕩Large．scale borrower 大額借貸者 Legal guarantee 法律擔保 Legal insolvency 法律破產(chǎn)Lending agreements 貸款合約 Lending covenants 貸款保證契約 Lending decisions 貸款決策 Lending proposals 貸款申請 Lending proposition 貸款申請Lending transactions 貸款交易 Letters of credit 信用證 Leverage 財務杠桿率LIBOR 倫敦同業(yè)拆借利率 Lien 留置Liquid assets 速動資產(chǎn) Liquidation 清算Liquidation expenses 清算費 Liquidity 流動性Liquidity and working capital 流動性與營運資金 Liquidity ratios 流動比率 Liquidity run 流動性危機Liquidity shortage 流動性短缺 Loan covenants 貸款合約 Loan guarantees 貸款擔保 Loan principal 貸款本金Loan principal repayments 貸款本金償還 Loan review 貸款審查London Interbank Offered Rate 倫敦同業(yè)拆借利率 Long’term debt 長期負債 Longterm funding 長期融資Longterm risk 長期風險Management 管理層 Marginal lending 邊際貸款Marginal trade credit 邊際交易信貸 Market surveys 市場調(diào)查 Marketing 市場營銷 Markets 市場Matching concept 配比原則Material adversechange clause 重大不利變動條款 Maximum leverage level 最高財務杠桿率限制 Measurement and judgment 計量與判斷 Measuring risk 風險計量 Mediumterm loan 中期貸款Microputer modelling 計算機建模Minimum current ratio requirement 最低流動比率要求 Minimum leverage ratio 最低舉債比率 Minimum net worth 最低凈值Minimum networth requirement 最低凈值要求 Minimum risk asset ratio 最低風險資產(chǎn)比率 Monitoring activity 監(jiān)管活動 Monitoring credit 信用監(jiān)控Monitoring custo