【正文】 e 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。s assets 債權(quán)人的資產(chǎn)Default 違約Deferred payments 延期付款Definition of leverage 財(cái)務(wù)杠桿率定義 Deposit limits 儲(chǔ)蓄限額Depositing money 儲(chǔ)蓄資金Depreciation 折舊Depreciation policies 折舊政策 Development budget 研發(fā)預(yù)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(yīng)收賬款的平均回收期Duration of credit risk 信用風(fēng)險(xiǎn)期 Eastern bloc countries 東方集團(tuán)國(guó)家EBITDA 扣除利息、稅收、折舊和攤銷之前的收益 ECGD 出口信貸擔(dān)保局Economic conditions 經(jīng)濟(jì)環(huán)境Economic cycles 經(jīng)濟(jì)周期Economic depression 經(jīng)濟(jì)蕭條Economic growth 經(jīng)濟(jì)增長(zhǎng)Economic risk 經(jīng)濟(jì)風(fēng)險(xiǎn)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(guó)家 EU directives 歐盟法規(guī) EUlaw 歐盟法律 Eurobonds 歐洲債券European parliament 歐洲議會(huì)European Union 歐盟 Evergreen loan 常年貸款 Exceptional item 例外項(xiàng)目Excessive capital mitments 過(guò)多的資本承付款項(xiàng)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(jìng)爭(zhēng)對(duì)手 Existing debt 未清償債務(wù)Export credit agencies 出口信貸代理機(jī)構(gòu)Export credit insurance 出口信貸保險(xiǎn) Export factoring 出口代理Export sales 出口額Exports Credit Guarantee Department 出口信貸擔(dān)保局Extending credit 信貸展期 External agency 外部機(jī)構(gòu)External assessment methods 外部評(píng)估方式 External assessments 外部評(píng)估External information sources 外部信息來(lái)源 Extraordinary items 非經(jīng)常性項(xiàng)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(guó)際代理連鎖Failure prediction scores 財(cái)務(wù)惡化預(yù)測(cè)分值FASB(美國(guó))財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) Faulty credit analysis 破產(chǎn)信用分析 Fees 費(fèi)用Finance，new business ventures 為新興業(yè)務(wù)融資 Finance，repay existing debt 為償還現(xiàn)有債務(wù)融資 Finance,working capital 為營(yíng)運(yùn)資金融資Financial assessment 財(cái)務(wù)評(píng)估Financial cash flows 融資性現(xiàn)金流量Financial collapse 財(cái)務(wù)危機(jī)Financial flexibility 財(cái)務(wù)彈性Financial forecast 財(cái)務(wù)預(yù)測(cè)Financial instability 財(cái)務(wù)的不穩(wěn)定性Financial rating analysis 財(cái)務(wù)評(píng)級(jí)分析 Financial ratios 財(cái)務(wù)比率 Financial risk 財(cái)務(wù)風(fēng)險(xiǎn)Financial risk ratios 財(cái)務(wù)風(fēng)險(xiǎn)比率 Fitch IBCA 惠譽(yù)評(píng)級(jí)Fitch IBCA ratings 惠譽(yù)評(píng)級(jí) Fixed assets 固定資產(chǎn) Fixed charge 固定費(fèi)用Fixed charge cover 固定費(fèi)用保障倍數(shù) Fixed costs 固定成本 Floating assets 浮動(dòng)資產(chǎn) Floating charge 浮動(dòng)抵押 Floor planning 底價(jià)協(xié)議 Focus 聚焦Forced sale risk 強(qiáng)制出售風(fēng)險(xiǎn)Foreign exchange markets 外匯市場(chǎng) Forfaiting 福費(fèi)廷Formal credit rating 正式信用評(píng)級(jí) Forward rate agreements 遠(yuǎn)期利率協(xié)議 FRAs 遠(yuǎn)期利率協(xié)議 Fund managers 基金經(jīng)理FX transaction 外匯交易GAAP 公認(rèn)會(huì)計(jì)準(zhǔn)則 Gearing 財(cái)務(wù)杠桿率Geographical spread of markets 市場(chǎng)的地理擴(kuò)展Global target 全球目標(biāo)Going concern concept 持續(xù)經(jīng)營(yíng)原則Good lending 優(yōu)質(zhì)貸款Good times 良好時(shí)期Government agencies 政府機(jī)構(gòu) Government interference 政府干預(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(guó)際會(huì)計(jì)準(zhǔn)則IASC 國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)IBTT 息稅前利潤(rùn)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(rùn)Increasing reported profits 提高賬面利潤(rùn)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)