2M method 2M法

3M method 3M法

A scores A值

Accounting convention 會計慣例

Accounting for acquisitions 購并的會計處理

Accounting for debtors 應(yīng)收賬款核算

Accounting for depreciation 折舊核算

Accounting for foreign currencies 外匯核算

Accounting for goodwill 商譽核算

Accounting for stocks 存貨核算

Accounting policies 會計政策

Accounting standards 會計準則

Accruals concept 權(quán)責發(fā)生原則

Achieving credit control 實現(xiàn)信用控制

Acid test ratio 酸性測試比率

Actual cash flow 實際現(xiàn)金流量

Adjusting company profits 企業(yè)利潤調(diào)整

Advance payment guarantee 提前償還保金

Adverse trading 不利交易

Advertising budget 廣告預(yù)算

Advising bank 通告銀行

Age analysis 賬齡分析

Aged debtors analysis 逾期賬款分析

Aged debtors’exception report 逾期應(yīng)收款的特殊報告

Aged debtors’exception report 逾期賬款特別報告

Aged debtors’report 逾期應(yīng)收款報告

Aged debtors’report 逾期賬款報告

All—monies clause 全額支付條款

Amortization 攤銷

Analytical questionnaire 調(diào)查表分析

Analytical skills 分析技巧

Analyzing financial risk 財務(wù)風險分析

Analyzing financial statements 財務(wù)報表分析

Analyzing liquidity 流動性分析

Analyzing profitability 盈利能力分析

Analyzing working capital 營運資本分析

Annual expenditure 年度支出

Anticipating future income 預(yù)估未來收入

Areas of financial ratios 財務(wù)比率分析的對象

Articles of incorporation 合并條款

Asian crisis 亞洲(金融)危機

Assessing companies 企業(yè)評估

Assessing country risk 國家風險評估

Assessing credit risks 信用風險評估

Assessing strategic power 戰(zhàn)略地位評估

Assessment of banks 銀行的評估

Asset conversion lending 資產(chǎn)轉(zhuǎn)換貸款

Asset protection lending 資產(chǎn)擔保貸款

Asset sale 資產(chǎn)出售

Asset turnover 資產(chǎn)周轉(zhuǎn)率

Assets 資產(chǎn)

Association of British Factors and Discounters 英國代理人與貼現(xiàn)商協(xié)會

Auditor's report 審計報告

Aval 物權(quán)擔保

Bad debt 壞賬

Bad debt level 壞賬等級

Bad debt risk 壞賬風險

Bad debts performance 壞賬發(fā)生情況

Bad loans 壞賬

Balance sheet 資產(chǎn)負債表

Balance sheet structure 資產(chǎn)負債表結(jié)構(gòu)

Bank credit 銀行信貸

Bank failures 銀行破產(chǎn)

Bank loans．a(chǎn)vailability 銀行貸款的可獲得性

Bank status reports 銀行狀況報告

Bankruptcy 破產(chǎn)

Bankruptcy code 破產(chǎn)法

Bankruptcy petition 破產(chǎn)申請書

Basle agreement 塞爾協(xié)議

Basle Agreement 《巴塞爾協(xié)議》

Behavorial scoring 行為評分

Bill of exchange 匯票

Bill of lading 提單

BIS 國際清算銀行

BIS agreement 國際清算銀行協(xié)定

Blue chip 藍籌股

Bonds 債券

Book receivables 賬面應(yīng)收賬款

Borrowing money 借人資金

Borrowing proposition 借款申請

Breakthrough products 創(chuàng)新產(chǎn)品

Budgets 預(yù)算

Building company profiles 勾畫企業(yè)輪廓

Bureaux (信用咨詢)公司

Business development loan 商業(yè)開發(fā)貸款

Business failure 破產(chǎn)

Business plan 經(jīng)營計劃

Business risk 經(jīng)營風險

Buyer credits 買方信貸

Buyer power 購買方力量

Buyer risks 買方風險

CAMPARI 優(yōu)質(zhì)貸款原則

Canons of lending 貸款原則

Capex 資本支出

Capital adequacy 資本充足性

Capital adequacy rules 資本充足性原則

Capital commitments 資本承付款項

Capital expenditure 資本支出

Capital funding 資本融資

Capital investment 資本投資

Capital strength 資本實力

Capital structure 資本結(jié)構(gòu)

Capitalization of interest 利息資本化

Capitalizing development costs 研發(fā)費用資本化

Capitalizing development expenditures 研發(fā)費用資本化

Capitalizing interest costs 利息成本資本化

Cascade effect 瀑布效應(yīng)

Cash assets 現(xiàn)金資產(chǎn)

Cash collection targets 現(xiàn)金托收目標

Cash cycle 現(xiàn)金循環(huán)周期

Cash cycle ratios 現(xiàn)金循環(huán)周期比率

Cash cycle times 現(xiàn)金循環(huán)周期時間

Cash deposit 現(xiàn)金儲蓄

Cash flow adjustments 現(xiàn)金流調(diào)整

Cash flow analysis 現(xiàn)金流量分析

Cash flow crisis 現(xiàn)金流危機

Cash flow cycle 現(xiàn)金流量周期

Cash flow forecasts 現(xiàn)金流量預(yù)測

Cash flow lending 現(xiàn)金流貸出

Cash flow profile 現(xiàn)金流概況

Cash flow projections 現(xiàn)金流預(yù)測

Cash flow statements 現(xiàn)金流量表

Cash flows 現(xiàn)金流量

Cash position 現(xiàn)金頭寸

Cash positive JE現(xiàn)金流量

Cash rich companies 現(xiàn)金充足的企業(yè)

Cash surplus 現(xiàn)金盈余

Cash tank 現(xiàn)金水槽

Cash-in-advance 預(yù)付現(xiàn)金

Categorized cash flow 現(xiàn)金流量分類

CE 優(yōu)質(zhì)貸款原則

CEO 首席執(zhí)行官

Chairman 董事長，總裁

Chapter 11 rules 第

Charged assets 抵押資產(chǎn)

Chief executive officer 首席執(zhí)行官

Collateral security 抵押證券

Collecting payments 收取付款

Collection activitv 收款活動

Collection cycle 收款環(huán)節(jié)

Collection procedures 收款程序

Collective credit risks 集合信用風險

Comfortable liquidity positi9n 適當?shù)牧鲃有运��?br />
Commercial mortgage 商業(yè)抵押

Commercial paper 商業(yè)票據(jù)

Commission 傭金

Commitment fees 承諾費

Common stock 普通股

Common stockholders 普通股股東

Company and its industry 企業(yè)與所處行業(yè)

Company assets 企業(yè)資產(chǎn)

Company liabilities 企業(yè)負債

Company loans 企業(yè)借款

Competitive advantage 競爭優(yōu)勢

Competitive forces 競爭力

Competitive products 競爭產(chǎn)品

Complaint procedures 申訴程序

Computerized credit information 計算機化信用信息

Computerized diaries 計算機化日志

Confirmed letter of credit 承兌信用證

Confirmed letters of credit 保兌信用證

Confirming bank 確認銀行

Conservatism concept 謹慎原則

Consistency concept 一貫性原則

Consolidated accounts 合并報表

Consolidated balance sheets 合并資產(chǎn)負債表

Contingent liabilities 或有負債

Continuing security clause 連續(xù)抵押條款

Contractual payments 合同規(guī)定支出

Control limits 控制限度

Control of credit activities 信用活動控制

Controlling credit 控制信貸

Controlling credit risk 控制信用風險

Corporate credit analysis 企業(yè)信用分析

Corporate credit controller 企業(yè)信用控制人員

Corporate credit risk analysis 企業(yè)信用風險分析

Corporate customer 企業(yè)客戶

Corporate failure prediction models 企業(yè)破產(chǎn)預(yù)測模型

Corporate lending 企業(yè)貸款

Cost leadership 成本領(lǐng)先型

Cost of sales 銷售成本

Costs 成本

Country limit 國家限額

Country risk 國家風險

Court judgments 法院判決

Covenant 貸款保證契約

Covenants 保證契約

Creative accounting 尋機性會計

Credit analysis 信用分析

Credit analysis of customers 客戶信用分析

Credit analysis of suppliers 供應(yīng)商的信用分析

Credit analysis on banks 銀行信用分析

Credit analysts 信用分析

Credit assessment 信用評估

Credit bureau reports 信用咨詢公司報告

Credit bureaux 信用機構(gòu)

Credit control 信貸控制

Credit control activities 信貸控制活動

Credit control performance reports 信貸控制績效報告

Credit controllers 信貸控制人員

Credit cycle 信用循環(huán)

Credit decisions 信貸決策

Credit deterioration 信用惡化

Credit exposure 信用敞口

Credit granting process 授信程序

Credit information 信用信息

Credit information agency 信用信息機構(gòu)

Credit insurance 信貸保險

Credit insurance advantages 信貸保險的優(yōu)勢

Credit insurance brokers 信貸保險經(jīng)紀人

Credit insurance limitations 信貸保險的局限

Credit limits 信貸限額

Credit limits for currency blocs 貨幣集團國家信貸限額

Credit limits for individual countries 國家信貸限額

Credit management 信貸管理

Credit managers 信貸經(jīng)理

Credit monitoring 信貸監(jiān)控

Credit notes 欠款單據(jù)

Credit period 信用期

Credit planning 信用計劃

Credit policy 信用政策

Credit policy issues 信用政策發(fā)布

Credit proposals 信用申請

Credit protection 信貸保護

Credit quality 信貸質(zhì)量

Credit rating 信用評級

Credit rating agencies 信用評級機構(gòu)

Credit rating process 信用評級程序

Credit rating system 信用評級系統(tǒng)

Credit reference 信用咨詢

Credit reference agencies 信用評級機構(gòu)

Credit risk 信用風險

Credit risk assessment 信用風險評估

Credit risk exposure 信用風險敞口

Credit risk insurance 信用風險保險

Credit risk．individual customers 個體信用風險

Credit risk：bank credit 信用風險：銀行信用

Credit risk：trade credit 信用風險：商業(yè)信用

Credit scoring 信用風險評分

Credit scoring model 信用評分模型

Credit scoring system 信用評分系統(tǒng)

Credit squeeze 信貸壓縮

Credit taken ratio 受信比率

Credit terms 信貸條款

Credit utilization reports 信貸利用報告

Credit vetting 信用審查

Credit watch 信用觀察

Credit worthiness 信譽

Creditor days 應(yīng)付賬款天數(shù)

Cross-default clause 交叉違約條款

Currency risk 貨幣風險

Current assets 流動資產(chǎn)

Current debts 流動負債

Current ratio requirement 流動比率要求

Current ratios 流動比率

Customer care 客戶關(guān)注

Customer credit ratings 客戶信用評級

Customer liaison 客戶聯(lián)絡(luò)

Customer risks 客戶風險

Cut-off scores 及格線

Cycle of credit monitoring 信用監(jiān)督循環(huán)

Cyclical business 周期性行業(yè)

Daily operating expenses 經(jīng)營費用

Day’s sales outstanding 收回應(yīng)收賬款的平均天數(shù)

Debentures 債券

Debt capital 債務(wù)資本

Debt collection agency 債務(wù)托收機構(gòu)

Debt issuer 債券發(fā)行人

Debt protection levels 債券保護級別

Debt ratio 負債比率

Debt securities 債券

Debt service ratio 還債率

Debtor days 應(yīng)收賬款天數(shù)

Debtor's assets 債權(quán)人的資產(chǎn)

Default 違約

Deferred payments 延期付款

Definition of leverage 財務(wù)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(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(quán)益資本

Equity finance 權(quán)益融資

Equity stake 股權(quán)

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 commitments 過多的資本承付款項

Exchange controls 外匯管制

Exchange-control regulations 外匯管制條例

Exhaust method 排空法

Existing competitors 現(xiàn)有競爭對手

Existing debt 未清償債務(wù)

Export credit agencies 出口信貸代理機構(gòu)

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(gòu)

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(wù)惡化預(yù)測分值

FASB (美國)財務(wù)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(wù)融資

Finance，repay existing debt 為償還現(xiàn)有債務(wù)融資

Finance,working capital 為營運資金融資

Financial assessment 財務(wù)評估

Financial cash flows 融資性現(xiàn)金流量

Financial collapse 財務(wù)危機

Financial flexibility 財務(wù)彈性

Financial forecast 財務(wù)預(yù)測

Financial instability 財務(wù)的不穩(wěn)定性

Financial rating analysis 財務(wù)評級分析

Financial ratios 財務(wù)比率

Financial risk 財務(wù)風險

Financial risk ratios 財務(wù)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(wù)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(gòu)

Government interference 政府干預(yù)

Gross income 總收入

Guarantee of payment 支付擔保

Guaranteed loans 擔保貸款

Guarantees 擔保

High credit quality 高信貸質(zhì)量

High credit risks 高信貸風險

High default risk 高違約風險

High interest rates 高利率

High risk regions 高風險區(qū)域

Highly speculative 高度投機

High-risk loan 高風險貸款

High-value loan 高價值貸款

Historical accounting 歷史會計處理

Historical cost 歷史成本

IAS 國際會計準則

IASC 國際會計準則委員會

IBTT 息稅前利潤

ICE 優(yōu)質(zhì)貸款原則

Idealliquidity ratios 理想的流動性比率

Implied debt rating 隱含債務(wù)評級

Importance of credit control 信貸控制的重要性

Improved products 改進的產(chǎn)品 I

Improving reported asset values 改善資產(chǎn)賬面價值

In house assessment 內(nèi)部評估

In house credit analysis 內(nèi)部信用分析

In house credit assessments 內(nèi)部信用評估

In house credit ratings 內(nèi)部信用評級

Income bonds 收入債券

Income statement 損益表

Increasing profits 提高利潤

Increasing reported profits 提高賬面利潤

Indemnity clause 賠償條款

Indicators of credit deterioration 信用惡化征兆

Indirect loss 間接損失

Individual credit transactions 個人信用交易

Individual rating 個體評級

Industrial reports 行業(yè)報告

Industrial unrest 行業(yè)動蕩

Industry limit 行業(yè)限額

Industry risk 行業(yè)風險

Industry risk analysis 行業(yè)風險分析

Inflow 現(xiàn)金流入

Information in financial statements 財務(wù)報表中的信息

In-house credit ratings 內(nèi)部信用評級

Initial payment 初始支付

Insolvencies 破產(chǎn)

Institutional investors 機構(gòu)投資者

Insured debt 投保債務(wù)

Intangible fixed asset 無形固定資產(chǎn)

Inter-company comparisons 企業(yè)間比較

Inter-company 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)測試

Interest holiday 免息期

Interest payments 利息支付

Interest rates 利率

Interim statements 中報(中期報表)

Internal assessment methods 內(nèi)部評估方法

Internal financing ratio 內(nèi)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(jié)算

Inventory 存貨

Inverse of current ratio 反轉(zhuǎn)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(wù)資本

Junk bond status 垃圾債券狀況

Just-in-time 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(wù)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 Inter-bank Offered Rate 倫敦同業(yè)拆借利率

Long’term debt 長期負債

Long-term funding 長期融資

Long-term 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(diào)查

Marketing 市場營銷

Markets 市場

Matching concept 配比原則

Material adverse-change clause 重大不利變動條款

Maximum leverage level 最高財務(wù)杠桿率限制

Measurement and judgment 計量與判斷

Measuring risk 風險計量

Medium-term loan 中期貸款

Microcomputer 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 net-worth 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

Moody'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(wù)

NCI 無信貸間隔天數(shù)

Near-cash 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)

Non-cash items 非現(xiàn)金項目

Non-core business 非核心業(yè)務(wù)

Non-operational items 非經(jīng)營性項目

Obtaining payment 獲得支付

One-man 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

Over-trading 過度交易

Overview of accounts 財務(wù)報表概覽·

Parent company 母公司

PAT 稅后利潤

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

Points-scoring 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(yù)測

Preference dividends 優(yōu)先股股息

Preferred stockholders 優(yōu)先股股東

Preliminary assessment 預(yù)備評估

Premiums 溢價

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(quán)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(guān)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 company 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(yīng)收賬款

Recession 衰退

Reducing debtors 沖減應(yīng)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

Retention-of-title clauses 所有權(quán)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 companies 風險與企業(yè)

Risk and Return 風險與回報

Risk capital 風險資本

Risk-reward 風險回報

Risk-weighted assets 風險加權(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 付款的擔保方式

Secured assets 擔保資產(chǎn)

Secured creditors 有擔保債權(quán)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(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

Short-term borrowing 短期借款

Short-term creditors 短期負債

Short-term liabilities 短期債務(wù)

Short-termism 短期化

SIC 常務(wù)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(quán)評級

Specialist agencies 專業(yè)機構(gòu)

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

Standard&Poor'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))狀況報告

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 盈余評級

Supplier power 供應(yīng)商的力量

Supply chain 供應(yīng)鏈

Support rating 支持評級

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

Tax payments 稅務(wù)支付

Technical insolvency 技術(shù)破產(chǎn)

Technology and change 技術(shù)進步

Term loan 定期貸款

Term of borrowing 借款期限

Third party guarantees 第三方擔保

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 流動資產(chǎn)總額

Trade companies 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

Trade-off 協(xié)定

Trading outlook 交易概況

Trading profit 營業(yè)利潤

Traditional cash flow 傳統(tǒng)現(xiàn)金流量

Triple A 三A

UCP 跟單信用證統(tǒng)一慣例

Uncovered dividend 未保障的股利

Uniform Customs&Practice 跟單信用證統(tǒng)一慣例

Unpaid invoices 未付款發(fā)票

Unsecured creditors 未擔保的債權(quán)人

Usefulness of liquidity ratios 流動性比率的作用

Uses of cash 現(xiàn)金的使用

Using bank risk information 使用銀行風險信息

Using financial assessments 使用財務(wù)評估

Using ratios 財務(wù)比率的運用

Using retention-of-title clauses 使用所有權(quán)保留條款

Value chain 價值鏈

Value of Z scores Z值模型的價值

Variable costs 變動成本

Variable interest 可變利息

Variety of financial ratios 財務(wù)比率的種類

Vetting procedures 審查程序

Volatitle revenue dynamic 收益波動

Volume of sales 銷售量

Warning signs of credit risk 信用風險的警示

Working assets 營運資產(chǎn)

working capital 營運資本

Working capital changes 營運資本變化額

Working capital management 營運資本管理

working capitalratios 營運資本比率

Write-downs 資產(chǎn)減值

Write-offs 勾銷

Z score assessments Z值評估

z score models z值模型

Z scores z值

Z scoring Z值評分系統(tǒng)