【文章內(nèi)容簡(jiǎn)介】 yments 貸款本金償還 Loan review 貸款審查L(zhǎng)ondon Interbank Offered Rate 倫敦同業(yè)拆借利率 Long’term debt 長(zhǎng)期負(fù)債 Longterm funding 長(zhǎng)期融資Longterm risk 長(zhǎng)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(yíng)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(guó)家債務(wù) NCI 無(wú)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(yíng)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(wú)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(yíng)性項(xiàng)目Obtaining payment 獲得支付 Oneman rule 一人原則 Open account terms 無(wú)擔(dān)保條款 Operating leases 經(jīng)營(yíng)租賃 Operating profit 營(yíng)業(yè)利潤(rùn)Operational cash flow 營(yíng)性現(xiàn)金流量 Operational flexibility ~營(yíng)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(rùn)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(rùn) PBT 息后稅前利潤(rùn)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(rùn)Profit and loss account 損益賬戶 Profit margin 利潤(rùn)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(zhǎng)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(rùn)Reducing provisions 沖減準(zhǔn)備金Reducing reported profits 沖減賬面利潤(rùn) 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(zhǎng)報(bào)告 Reserve accounting 準(zhǔn)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(dān)保借款限制 Retentionoftitle clauses 所有權(quán)保留條款Revenues 總收入Risk analysis reports 風(fēng)險(xiǎn)分析報(bào)告 Risk and banks 風(fēng)險(xiǎn)與銀行 Risk and panies 風(fēng)險(xiǎn)與企業(yè) Risk and Return 風(fēng)險(xiǎn)與回報(bào) Risk capital 風(fēng)險(xiǎn)資本Riskreward 風(fēng)險(xiǎn)回報(bào)Riskweighted assets 風(fēng)險(xiǎn)加權(quán)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(dān)保方式Secured assets 擔(dān)保資產(chǎn)Secured creditors 有擔(dān)保債權(quán)人 Secured loans 擔(dān)保貸款Securities and Exchange Commission(美國(guó))證券交易委員會(huì) Security guarantees 抵押擔(dān)保Security of payment 付款擔(dān)保Security general principles 擔(dān)保的一般原則 Segmentation 細(xì)分Setting and policing credit limits 信用限額的設(shè)定與政策制定 Settlement discount(提前)結(jié)算折扣 Settlement terms 結(jié)算條款 Share price 股價(jià)Shortterm borrowing 短期借款Shortterm creditors 短期負(fù)債 Shortterm liabilities 短期債務(wù) Shorttermism 短期化 SIC 常務(wù)詮釋委員會(huì)Significance of working capital 營(yíng)運(yùn)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(fēng)險(xiǎn)的大小 Slow stock turnover 較低的存貨周轉(zhuǎn)率 Sources of assessments 評(píng)估信息來(lái)源Sources of credit information 信用信息來(lái)源 Sources of risk 風(fēng)險(xiǎn)來(lái)源 Sovereign rating 主權(quán)評(píng)級(jí) Specialist agencies 專業(yè)機(jī)構(gòu) Specific debt issue 特別債券發(fā)行 Speculative 投機(jī)性Speculative grades 投機(jī)性評(píng)級(jí) Split rating 分割評(píng)級(jí)Spot rate 現(xiàn)價(jià)(即期比率)Spreadsheets 電子數(shù)據(jù)表Staff redundancies 員工遣散費(fèi)Standard and Poor 標(biāo)準(zhǔn)普爾Standard security clauses 標(biāo)準(zhǔn)擔(dān)保條款Standardamp。Poor39。s 標(biāo)準(zhǔn)普爾 Standby credits 備用信用證Standing Interpretations Committee 證券交易委員會(huì)Standing starting credit limits 持續(xù)更新信用限額 Statistical analysis 統(tǒng)計(jì)分析Statistical techniques 統(tǒng)計(jì)技巧 Status reports(企業(yè))狀況報(bào)告 Stock valuations 存貨核算Stocks 股票Straight line depreciation method 直線折舊法Strategic positioning 戰(zhàn)略定位Suplus assets 盈余資產(chǎn) Suplus rating 盈余評(píng)級(jí)Supplier power 供應(yīng)商的力量Supply chain 供應(yīng)鏈Support rating 支持評(píng)級(jí) Swap agreement 換合約Swaps 互換SWOT analysis SWOT分析Symptoms of failure questionnaires 企業(yè)破產(chǎn)征兆調(diào)查表 Takeovers 收購(gòu)Tax payments 稅務(wù)支付Technical insolvency 技術(shù)破產(chǎn)Technology and change 技術(shù)進(jìn)步Term loan 定期貸款Term of borrowing 借款期限Third party guarantees 第三方擔(dān)保Tier 1 capital 一類資本 Tier 2 capital 二類資本Total credit limit 整體信用限額 Total current assets 流動(dòng)資產(chǎn)總額Trade panies 貿(mào)易企業(yè) Trade credit 商業(yè)信用Trade creditors 應(yīng)付賬款Trade cycle 商業(yè)循環(huán)Trade cycle times 商業(yè)循環(huán)周期Trade debt 應(yīng)收賬款Trade debtors 貿(mào)易債權(quán)人 Trade Indemnity 貿(mào)易賠償 Trade references 貿(mào)易參考 Tradeoff 協(xié)定Trading outlook 交易概況 Trading profit 營(yíng)業(yè)利潤(rùn)Traditional cash flow 傳統(tǒng)現(xiàn)金流量Triple A 三AUCP 跟單信用證統(tǒng)一慣例Uncovered dividend 未保障的股利Uniform Customsamp。Practice 跟單信用證統(tǒng)一慣例 Unpaid invoices 未付款發(fā)票Unsecured creditors 未擔(dān)保的債權(quán)人Usefulness of liquidity ratios 流動(dòng)性比率的作用Uses of cash 現(xiàn)金的使用Using bank risk information 使用銀行風(fēng)險(xiǎn)信息 Using financial assessments 使用財(cái)務(wù)評(píng)估 Using ratios 財(cái)務(wù)比率的運(yùn)用Using retentionoftitle claus