【文章內容簡介】 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 Companies 企業(yè)監(jiān)管局 Regulatory risk 監(jiān)管風險Releasing provisions 沖回準備金 Relocation expenses 費用再分配 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／董事長報告 Reserve accounting 準備金核算 Residual cash flows 剩余現(xiàn)金流量 Restricting bad debts 限制壞賬 Restrictions on secured borrowing 擔保借款限制 Retentionoftitle clauses 所有權保留條款Revenues 總收入Risk analysis reports 風險分析報告 Risk and banks 風險與銀行 Risk and panies 風險與企業(yè) Risk and Return 風險與回報 Risk capital 風險資本Riskreward 風險回報Riskweighted assets 風險加權資產(chǎn) ROCE 資本收益率Romapla clauses “一手交錢一手交貨”條款 Sales 銷售額 Secondary ratios 分解比率Secure methods of payment 付款的擔保方式Secured assets 擔保資產(chǎn)Secured creditors 有擔保債權人 Secured loans 擔保貸款Securities and Exchange Commission(美國)證券交易委員會 Security guarantees 抵押擔保Security of payment 付款擔保Security general principles 擔保的一般原則 Segmentation 細分Setting and policing credit limits 信用限額的設定與政策制定 Settlement discount(提前)結算折扣 Settlement terms 結算條款 Share price 股價Shortterm borrowing 短期借款Shortterm creditors 短期負債 Shortterm liabilities 短期債務 Shorttermism 短期化 SIC 常務詮釋委員會Significance of working capital 營運資金的重要性 Single credit customer 單一信用客戶Single ratio analysis 單一比率分析 Size of credit risk 信用風險的大小 Slow stock turnover 較低的存貨周轉率 Sources of assessments 評估信息來源Sources of credit information 信用信息來源 Sources of risk 風險來源 Sovereign rating 主權評級 Specialist agencies 專業(yè)機構 Specific debt issue 特別債券發(fā)行 Speculative 投機性Speculative grades 投機性評級 Split rating 分割評級Spot rate 現(xiàn)價(即期比率)Spreadsheets 電子數(shù)據(jù)表Staff redundancies 員工遣散費Standard and Poor 標準普爾Standard security clauses 標準擔保條款Standardamp。Poor39。s 標準普爾 Standby credits 備用信用證Standing Interpretations Committee 證券交易委員會Standing starting credit limits 持續(xù)更新信用限額 Statistical analysis 統(tǒng)計分析Statistical techniques 統(tǒng)計技巧 Status reports(企業(yè)