【正文】 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)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(wú)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(guó)國(guó)稅局International Accounting Standards Committee 國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)International Accounting Standards(IAS)國(guó)際會(huì)計(jì)準(zhǔn)則 International Chamber of Commerce 國(guó)際商會(huì) International credit ratings 國(guó)際信用評(píng)級(jí)International Factoring Association 國(guó)際代理商協(xié)會(huì) International settlements 國(guó)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(yíng)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。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