【正文】 covered dividend 未保障的股利Uniform Customsamp。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(zhì)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(zhuǎn)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。s assets 債權人的資產(chǎn)Default 違約Deferred payments 延期付款Definition of leverage 財務杠桿率定義 Deposit limits 儲蓄限額Depositing money 儲蓄資金Depreciation 折舊Depreciation policies 折舊政策 Development budget 研發(fā)預算 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 應收賬款的平均回收期Duration of credit risk 信用風險期 Eastern bloc countries 東方集團國家EBITDA 扣除利息、稅收、折舊和攤銷之前的收益 ECGD 出口信貸擔保局Economic conditions 經(jīng)濟環(huán)境Economic cycles 經(jīng)濟周期Economic depression 經(jīng)濟蕭條Economic growth 經(jīng)濟增長Economic risk 經(jīng)濟風險Electronic data interchange(EDI)電子數(shù)據(jù)交換 Environmental factors 環(huán)境因素Equity capital 權益資本 Equity finance 權益融資Equity stake 股權EU countries 歐盟國家 EU directives 歐盟法規(guī) EUlaw 歐盟法律 Eurobonds 歐洲債券European parliament 歐洲議會European Union 歐盟 Evergreen loan 常年貸款 Exceptional item 例外項目Excessive capital mitments 過多的資本承付款項Exchange controls 外匯管制Exchangecontrol regulations 外匯管制條例Exhaust method 排空法Existing petitors 現(xiàn)有競爭對手 Existing debt 未清償債務Export credit agencies 出口信貸代理機構Export credit insurance 出口信貸保險 Export factoring 出口代理Export sales 出口額Exports Credit Guarantee Department 出口信貸擔保局Extending credit 信貸展期 External agency 外部機構External assessment methods 外部評估方式 External assessments 外部評估External information sources 外部信息來源 Extraordinary items 非經(jīng)常性項目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 國際代理連鎖Failure prediction scores 財務惡化預測分值FASB(美國)財務會計準則委員會 Faulty credit analysis 破產(chǎn)信用分析 Fees 費用Finance，new business ventures 為新興業(yè)務融資 Finance，repay existing debt 為償還現(xiàn)有債務融資 Finance,working capital 為營運資金融資Financial assessment 財務評估Financial cash flows 融資性現(xiàn)金流量Financial collapse 財務危機Financial flexibility 財務彈性Financial forecast 財務預測Financial instability 財務的不穩(wěn)定性Financial rating analysis 財務評級分析 Financial ratios 財務比率 Financial risk 財務風險Financial risk ratios 財務風險比率 Fitch IBCA 惠譽評級Fitch IBCA ratings 惠譽評級 Fixed assets 固定資產(chǎn) Fixed charge 固定費用Fixed charge cover 固定費用保障倍數(shù) Fixed costs 固定成本 Floating assets 浮動資產(chǎn) Floating charge 浮動抵押 Floor planning 底價協(xié)議 Focus 聚焦Forced sale risk 強制出售風險Foreign exchange markets 外匯市場 Forfaiting 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(zhì)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