【文章內容簡介】 aiting 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)質貸款Good times 良好時期Government agencies 政府機構 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 內部評估In house credit analysis 內部信用分析 In house credit assessments 內部信用評估 In house credit ratings 內部信用評級 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Indicators 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 內部信用評級 Initial payment 初始支付 Insolvencies 破產(chǎn)Institutional investors 機構投資者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 內部評估方法 Internal financing ratio 內部融資率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 國際結算 Inventory 存貨Inverse of current ratio 反轉流動比率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 customer credit limits 監(jiān)管客戶信貸限額 Monitoring risks 監(jiān)管風險Monitoring total credit limits 監(jiān)管全部信貸限額 Monthly reports 月報Moody39。s debt rating 穆迪債券評級 Mortgage 抵押mpr’oving balance sheet 改善資產(chǎn)負債表Multiple discriminate analysis 多元分析National debt 國家債務 NCI 無信貸間隔天數(shù)Nearcash assets近似于現(xiàn)金的資產(chǎn) Negative cash flow 負現(xiàn)金流量Negative net cash flow 負凈現(xiàn)金流量Negative operational cash flows 負的經(jīng)營性現(xiàn)金流量 Negative pledge 限制抵押Net book value 凈賬面價值 Net cash flow 凈現(xiàn)金流量 Net worth test 凈值測試New entrants 新的市場進人者 No credit interval 無信貸間隔天數(shù) Noncash items 非現(xiàn)金項目 Noncore business 非核心業(yè)務Nonoperational items 非經(jīng)營性項目Obtaining payment 獲得支付 Oneman rule 一人原則 Open account terms 無擔保條款 Operating leases 經(jīng)營租賃 Operating profit 營業(yè)利潤Operational cash flow 營性現(xiàn)金流量 Operational flexibility ~營彈性 Optimal credit 最佳信貸 Order cycle 訂貨環(huán)節(jié)Ordinary dividend payments 普通股股利支付 Organization of credit activities 信貸活動的組織 Overdue payments 逾期支付 Overtrading 過度交易Overview of accounts 財務報表概覽Parent pany 母公司 PAT 稅后利潤Payment in advance 提前付款 Payment obligations 付款義務 Payment records 付款記錄 Payment score 還款評分 PBIT 息稅前利潤 PBT 息后稅前利潤Percentage change 百分比變動 Performance bonds 履約保證 Personal guarantees 個人擔保Planning systems 計劃系統(tǒng)Pledge 典押Pointsscoring system 評分系統(tǒng) Policy setting 政策制定Political risk 政治風險Potential bad debt 潛在壞賬Potential credit risk 潛在信用風險 Potential value 潛在價值Predicting corporate failures 企業(yè)破產(chǎn)預測 Preference dividends 優(yōu)先股股息 Preferred stockholders 優(yōu)先股股東 Preliminary assessment 預備評估 Premiums 溢價Primary ratios 基礎比率Prior charge capital 優(yōu)先償付資本 Priority cash flows 優(yōu)先性現(xiàn)金流量 Priority for creditors 債權人的清償順序 Priority payments 優(yōu)先支付Product life cycle 產(chǎn)品生命周期Product market analysis 產(chǎn)品市場分析 Product range 產(chǎn)品范圍 Products 產(chǎn)品 Professional fees 專業(yè)費用 Profit 利潤Profit and loss account 損益賬戶 Profit margin 利潤率 Profitability 盈利能力Profitability management 盈利能力管理 Profitability ratios 盈利能力比率 Promissory notes 本票Property values 所有權價值Providers of credit 授信者Provision accounting 準備金會計處理 Prudence concept 謹慎原則 Public information 公共信息 Public relations 公共關系Purpose of credit ratings 信用評級的目的 Purpose of ratios 計算比率的目的 Qualitative covenants 定性條款Quantitative covenants 定量條款Query control 質疑控制Quick ratio 速動比率Rating exercise 評級實踐 Rating process for a pany 企業(yè)評級程序 Ratio analysis 比率分析Ratio analyst weaknesses ~L率分析的缺陷 Real insolvency 真實破產(chǎn)Real sales growth 實際銷售收入增長率 Realization concept 實現(xiàn)原則 Receivables 應收賬款 Recession 衰退Reducing debtors 沖減應收賬款 Reducing profits 沖減利潤Reducing provisions 沖減準備金Reducing reported profits 沖減賬面利潤 Reducing stocks 減少存貨Registrar of Comp