【文章內(nèi)容簡(jiǎn)介】 府干預(yù) Gross ine 總收入Guarantee of payment 支付擔(dān)保Guaranteed loans 擔(dān)保貸款Guarantees 擔(dān)保High credit quality 高信貸質(zhì)量 High credit risks 高信貸風(fēng)險(xiǎn)High default risk 高違約風(fēng)險(xiǎn) High interest rates 高利率High risk regions 高風(fēng)險(xiǎn)區(qū)域 Highly speculative 高度投機(jī) Highrisk loan 高風(fēng)險(xiǎn)貸款Highvalue loan 高價(jià)值貸款Historical accounting 歷史會(huì)計(jì)處理Historical cost 歷史成本 IAS 國際會(huì)計(jì)準(zhǔn)則IASC 國際會(huì)計(jì)準(zhǔn)則委員會(huì)IBTT 息稅前利潤ICE 優(yōu)質(zhì)貸款原則Idealliquidity ratios 理想的流動(dòng)性比率Implied debt rating 隱含債務(wù)評(píng)級(jí) Importance of credit control 信貸控制的重要性 Improved products 改進(jìn)的產(chǎn)品 I Improving reported asset values 改善資產(chǎn)賬面價(jià)值In house assessment 內(nèi)部評(píng)估In house credit analysis 內(nèi)部信用分析 In house credit assessments 內(nèi)部信用評(píng)估 In house credit ratings 內(nèi)部信用評(píng)級(jí) 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(gè)人信用交易 Individual rating 個(gè)體評(píng)級(jí) Industrial reports 行業(yè)報(bào)告 Industrial unrest 行業(yè)動(dòng)蕩 Industry limit 行業(yè)限額 Industry risk 行業(yè)風(fēng)險(xiǎn)Industry risk analysis 行業(yè)風(fēng)險(xiǎn)分析 Inflow 現(xiàn)金流入Information in financial statements 財(cái)務(wù)報(bào)表中的信息Inhouse credit ratings 內(nèi)部信用評(píng)級(jí) Initial payment 初始支付 Insolvencies 破產(chǎn)Institutional investors 機(jī)構(gòu)投資者Insured debt 投保債務(wù)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(cè)試 Interest holiday 免息期Interest payments 利息支付 Interest rates 利率Interim statements 中報(bào)(中期報(bào)表)Internal assessment methods 內(nèi)部評(píng)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(huì)計(jì)準(zhǔn)則委員會(huì)International Accounting Standards(IAS)國際會(huì)計(jì)準(zhǔn)則 International Chamber of Commerce 國際商會(huì) International credit ratings 國際信用評(píng)級(jí)International Factoring Association 國際代理商協(xié)會(huì) International settlements 國際結(jié)算 Inventory 存貨Inverse of current ratio 反轉(zhuǎn)流動(dòng)比率Investment analysts 投資分析人員 Investment policy 投資政策 Investment risk 投資風(fēng)險(xiǎn)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(wù)資本 Junk bond status 垃圾債券狀況Justintime system(JIT)適時(shí)系統(tǒng)Key cash flow ratios 主要現(xiàn)金流量指標(biāo)Labor unrest 勞動(dòng)力市場(chǎng)動(dòng)蕩Large．scale borrower 大額借貸者 Legal guarantee 法律擔(dān)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(qǐng) Lending proposition 貸款申請(qǐng)Lending transactions 貸款交易 Letters of credit 信用證 Leverage 財(cái)務(wù)杠桿率LIBOR 倫敦同業(yè)拆借利率 Lien 留置Liquid assets 速動(dòng)資產(chǎn) Liquidation 清算Liquidation expenses 清算費(fèi) Liquidity 流動(dòng)性Liquidity and working capital 流動(dòng)性與營運(yùn)資金 Liquidity ratios 流動(dòng)比率 Liquidity run 流動(dòng)性危機(jī)Liquidity shortage 流動(dòng)性短缺 Loan covenants 貸款合約 Loan guarantees 貸款擔(dān)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(fù)債 Longterm funding 長期融資Longterm risk 長期風(fēng)險(xiǎn)Management 管理層 Marginal lending 邊際貸款Marginal trade credit 邊際交易信貸 Market surveys 市場(chǎng)調(diào)查 Marketing 市場(chǎng)營銷 Markets 市場(chǎng)Matching concept 配比原則Material adversechange clause 重大不利變動(dòng)條款 Maximum leverage level 最高財(cái)務(wù)杠桿率限制 Measurement and judgment 計(jì)量與判斷 Measuring risk 風(fēng)險(xiǎn)計(jì)量 Mediumterm loan 中期貸款Microputer modelling 計(jì)算機(jī)建模Minimum current ratio requirement 最低流動(dòng)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(fēng)險(xiǎn)資產(chǎn)比率 Monitoring activity 監(jiān)管活動(dòng) 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(fēng)險(xiǎn)Monitoring total credit limits 監(jiān)管全部信貸限額 Monthly reports 月報(bào)Moody39。s debt rating 穆迪債券評(píng)級(jí) Mortgage 抵押mpr’oving balance sheet 改善資產(chǎn)負(fù)債表Multiple discriminate analysis 多元分析National debt 國家債務(wù) 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(fù)現(xiàn)金流量Negative net cash flow 負(fù)凈現(xiàn)金流量Negative operational cash flows 負(fù)的經(jīng)營性現(xiàn)金流量 Negative pledge 限制抵押Net book value 凈賬面價(jià)值 Net cash flow 凈現(xiàn)金流量 Net worth test 凈值測(cè)試New entrants 新的市場(chǎng)進(jìn)人者 No credit interval 無信貸間隔天數(shù) Noncash items 非現(xiàn)金項(xiàng)目 Noncore business 非核心業(yè)務(wù)Nonoperational items 非經(jīng)營性項(xiàng)目Obtaining payment 獲得支付 Oneman rule 一人原則 Open account terms 無擔(dān)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(dòng)的組織 Overdue payments 逾期支付 Overtrading 過度交易Overview of accounts 財(cái)務(wù)報(bào)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(wù) Payment records 付款記錄 Payment score 還款評(píng)分 PBIT 息稅前利潤 PBT 息后稅前利潤Percentage change 百分比變動(dòng) Performance bonds 履約保證 Personal guarantees 個(gè)人擔(dān)保Planning systems 計(jì)劃系統(tǒng)Pledge 典押Pointsscoring system 評(píng)分系統(tǒng) Policy setting 政策制定Political risk 政治風(fēng)險(xiǎn)Potential bad debt 潛在壞賬Potential credit risk 潛在信用風(fēng)險(xiǎn) Potential value 潛在價(jià)值Predicting corporate failures 企業(yè)破產(chǎn)預(yù)測(cè) Preference dividends 優(yōu)先股股息 Preferred stockholders 優(yōu)先股股東 Preliminary assessment 預(yù)備評(píng)估 Premiums 溢價(jià)Primary ratios 基礎(chǔ)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(quán)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(chǎng)分析 Product range 產(chǎn)品范圍 Products 產(chǎn)品 Professional fees 專業(yè)費(fèi)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(quán)價(jià)值Providers of credit 授信者Provision accounting 準(zhǔn)備金會(huì)計(jì)處理 Prudence concept 謹(jǐn)慎原則 Public information 公共信息 Public relations 公共關(guān)系Purpose of credit ratings 信用評(píng)級(jí)的目的 Purpose of ratios 計(jì)算比率的目的 Qualitative covenants 定性條款Quantitative covenants 定量條款Query control 質(zhì)疑控制Quick ratio 速動(dòng)比率Rating exercise 評(píng)級(jí)實(shí)踐 Rating process for a pany 企業(yè)評(píng)級(jí)程序 Ratio analysis 比率分析Ratio analyst weaknesses ~L率分析的缺陷 Real insolvency 真實(shí)破產(chǎn)Real sales growth 實(shí)際銷售收入增長率 Realization concept 實(shí)現(xiàn)原則 Receivables 應(yīng)收賬款 Recession 衰退Reducing debtors 沖減應(yīng)收賬款 Reducing profits 沖減利潤Reducing provisions 沖減準(zhǔn)備金Reducing reported profits 沖減賬面利潤 Reducing stocks 減少存貨Registrar of Companies 企業(yè)監(jiān)管局 Regulatory risk 監(jiān)管風(fēng)險(xiǎn)Releasing provisions 沖回準(zhǔn)備金 Relocation expenses 費(fèi)用再分配 Reminder letters 催繳單Repayment on demand clause 即期償還條款Replacement of principal 償還本金 Report of chairman 總裁／董事長報(bào)告 Reserve accounting 準(zhǔn)備金核算 Residual cash flows 剩余現(xiàn)金流量 Restricti