2M method 2M法

 

3M method 3M法

 

A scores A值

 

Accounting convention 会计惯例

 

Accounting for acquisitions 购并的会计处理

 

Accounting for debtors 应收账款核算

 

Accounting for depreciation 折旧核算

 

Accounting for foreign currencies 外汇核算

 

Accounting for goodwill 商誉核算

 

Accounting for stocks 存货核算

 

Accounting policies 会计政策

 

Accounting standards 会计准则

 

Accruals concept 权责发生原则

 

Achieving credit control 实现信用控制

 

Acid test ratio 酸性测试比率

 

Actual cash flow 实际现金流量

 

Adjusting company profits 企业利润调整

 

Advance payment guarantee 提前偿还保金

 

Adverse trading 不利交易

 

Advertising budget 广告预算

 

Advising bank 通告银行

 

Age analysis 账龄分析

 

Aged debtors analysis 逾期账款分析

 

Aged debtors’exception report 逾期应收款的特殊报告

 

Aged debtors’exception report 逾期账款特别报告

 

Aged debtors’report 逾期应收款报告

 

Aged debtors’report 逾期账款报告

 

All—monies clause 全额支付条款

 

Amortization 摊销

 

Analytical questionnaire 调查表分析

 

Analytical skills 分析技巧

 

Analyzing financial risk 财务风险分析

 

Analyzing financial statements 财务报表分析

 

Analyzing liquidity 流动性分析

 

Analyzing profitability 盈利能力分析

 

Analyzing working capital 营运资本分析

 

Annual expenditure 年度支出

 

Anticipating future income 预估未来收入

 

Areas of financial ratios 财务比率分析的对象

 

Articles of incorporation 合并条款

 

Asian crisis 亚洲(金融)危机

 

Assessing companies 企业评估

 

Assessing country risk 国家风险评估

 

Assessing credit risks 信用风险评估

 

Assessing strategic power 战略地位评估

 

Assessment of banks 银行的评估

 

Asset conversion lending 资产转换贷款

 

Asset protection lending 资产担保贷款

 

Asset sale 资产出售

 

Asset turnover 资产周转率

 

Assets 资产

 

Association of British Factors and Discounters 英国代理人与贴现商协会

 

Auditor's report 审计报告

 

Aval 物权担保

 

 

 

Bad debt 坏账

 

Bad debt level 坏账等级

 

Bad debt risk 坏账风险

 

Bad debts performance 坏账发生情况

 

Bad loans 坏账

 

Balance sheet 资产负债表

 

Balance sheet structure 资产负债表结构

 

Bank credit 银行信贷

 

Bank failures 银行破产

 

Bank loans．availability 银行贷款的可获得性

 

Bank status reports 银行状况报告

 

Bankruptcy 破产

 

Bankruptcy code 破产法

 

Bankruptcy petition 破产申请书

 

Basle agreement 塞尔协议

 

Basle Agreement 《巴塞尔协议》

 

Behavorial scoring 行为评分

 

Bill of exchange 汇票

 

Bill of lading 提单

 

BIS 国际清算银行

 

BIS agreement 国际清算银行协定

 

Blue chip 蓝筹股

 

Bonds 债券

 

Book receivables 账面应收账款

 

Borrowing money 借人资金

 

Borrowing proposition 借款申请

 

Breakthrough products 创新产品

 

Budgets 预算

 

Building company profiles 勾画企业轮廓

 

Bureaux (信用咨询)公司

 

Business development loan 商业开发贷款

 

Business failure 破产

 

Business plan 经营计划

 

Business risk 经营风险

 

Buyer credits 买方信贷

 

Buyer power 购买方力量

 

Buyer risks 买方风险

 

 

 

CAMPARI 优质贷款原则

 

Canons of lending 贷款原则

 

Capex 资本支出

 

Capital adequacy 资本充足性

 

Capital adequacy rules 资本充足性原则

 

Capital commitments 资本承付款项

 

Capital expenditure 资本支出

 

Capital funding 资本融资

 

Capital investment 资本投资

 

Capital strength 资本实力

 

Capital structure 资本结构

 

Capitalization of interest 利息资本化

 

Capitalizing development costs 研发费用资本化

 

Capitalizing development expenditures 研发费用资本化

 

Capitalizing interest costs 利息成本资本化

 

Cascade effect 瀑布效应

 

Cash assets 现金资产

 

Cash collection targets 现金托收目标

 

Cash cycle 现金循环周期

 

Cash cycle ratios 现金循环周期比率

 

Cash cycle times 现金循环周期时间

 

Cash deposit 现金储蓄

 

Cash flow adjustments 现金流调整

 

Cash flow analysis 现金流量分析

 

Cash flow crisis 现金流危机

 

Cash flow cycle 现金流量周期

 

Cash flow forecasts 现金流量预测

 

Cash flow lending 现金流贷出

 

Cash flow profile 现金流概况

 

Cash flow projections 现金流预测

 

Cash flow statements 现金流量表

 

Cash flows 现金流量

 

Cash position 现金头寸

 

Cash positive JE现金流量

 

Cash rich companies 现金充足的企业

 

Cash surplus 现金盈余

 

Cash tank 现金水槽

 

Cash-in-advance 预付现金

 

Categorized cash flow 现金流量分类

 

CE 优质贷款原则

 

CEO 首席执行官

 

Chairman 董事长，总裁

 

Chapter 11 rules 第十一章条款

 

Charge 抵押

 

Charged assets 抵押资产

 

Chief executive officer 首席执行官

 

Collateral security 抵押证券

 

Collecting payments 收取付款

 

Collection activitv 收款活动

 

Collection cycle 收款环节

 

Collection procedures 收款程序

 

Collective credit risks 集合信用风险

 

Comfortable liquidity positi9n 适当的流动性水平

 

Commercial mortgage 商业抵押

 

Commercial paper 商业票据

 

Commission 佣金

 

Commitment fees 承诺费

 

Common stock 普通股

 

Common stockholders 普通股股东

 

Company and its industry 企业与所处行业

 

Company assets 企业资产

 

Company liabilities 企业负债

 

Company loans 企业借款

 

Competitive advantage 竞争优势

 

Competitive forces 竞争力

 

Competitive products 竞争产品

 

Complaint procedures 申诉程序

 

Computerized credit information 计算机化信用信息

 

Computerized diaries 计算机化日志

 

Confirmed letter of credit 承兑信用证

 

Confirmed letters of credit 保兑信用证

 

Confirming bank 确认银行

 

Conservatism concept 谨慎原则

 

Consistency concept 一贯性原则

 

Consolidated accounts 合并报表

 

Consolidated balance sheets 合并资产负债表

 

Contingent liabilities 或有负债

 

Continuing security clause 连续抵押条款

 

Contractual payments 合同规定支出

 

Control limits 控制限度

 

Control of credit activities 信用活动控制

 

Controlling credit 控制信贷

 

Controlling credit risk 控制信用风险

 

Corporate credit analysis 企业信用分析

 

Corporate credit controller 企业信用控制人员

 

Corporate credit risk analysis 企业信用风险分析

 

Corporate customer 企业客户

 

Corporate failure prediction models 企业破产预测模型

 

Corporate lending 企业贷款

 

Cost leadership 成本领先型

 

Cost of sales 销售成本

 

Costs 成本

 

Country limit 国家限额

 

Country risk 国家风险

 

Court judgments 法院判决

 

Covenant 贷款保证契约

 

Covenants 保证契约

 

Creative accounting 寻机性会计

 

Credit analysis 信用分析

 

Credit analysis of customers 客户信用分析

 

Credit analysis of suppliers 供应商的信用分析

 

Credit analysis on banks 银行信用分析

 

Credit analysts 信用分析

 

Credit assessment 信用评估

 

Credit bureau reports 信用咨询公司报告

 

Credit bureaux 信用机构

 

Credit control 信贷控制

 

Credit control activities 信贷控制活动

 

Credit control performance reports 信贷控制绩效报告

 

Credit controllers 信贷控制人员

 

Credit cycle 信用循环

 

Credit decisions 信贷决策

 

Credit deterioration 信用恶化

 

Credit exposure 信用敞口

 

Credit granting process 授信程序

 

Credit information 信用信息

 

Credit information agency 信用信息机构

 

Credit insurance 信贷保险

 

Credit insurance advantages 信贷保险的优势

 

Credit insurance brokers 信贷保险经纪人

 

Credit insurance limitations 信贷保险的局限

 

Credit limits 信贷限额

 

Credit limits for currency blocs 货币集团国家信贷限额

 

Credit limits for individual countries 国家信贷限额

 

Credit management 信贷管理

 

Credit managers 信贷经理

 

Credit monitoring 信贷监控

 

Credit notes 欠款单据

 

Credit period 信用期

 

Credit planning 信用计划

 

Credit policy 信用政策

 

Credit policy issues 信用政策发布

 

Credit proposals 信用申请

 

Credit protection 信贷保护

 

Credit quality 信贷质量

 

Credit rating 信用评级

 

Credit rating agencies 信用评级机构

 

Credit rating process 信用评级程序

 

Credit rating system 信用评级系统

 

Credit reference 信用咨询

 

Credit reference agencies 信用评级机构

 

Credit risk 信用风险

 

Credit risk assessment 信用风险评估

 

Credit risk exposure 信用风险敞口

 

Credit risk insurance 信用风险保险

 

Credit risk．individual customers 个体信用风险

 

Credit risk：bank credit 信用风险：银行信用

 

Credit risk：trade credit 信用风险：商业信用

 

Credit scoring 信用风险评分

 

Credit scoring model 信用评分模型

 

Credit scoring system 信用评分系统

 

Credit squeeze 信贷压缩

 

Credit taken ratio 受信比率

 

Credit terms 信贷条款

 

Credit utilization reports 信贷利用报告

 

Credit vetting 信用审查

 

Credit watch 信用观察

 

Credit worthiness 信誉

 

Creditor days 应付账款天数

 

Cross-default clause 交叉违约条款

 

Currency risk 货币风险

 

Current assets 流动资产

 

Current debts 流动负债

 

Current ratio requirement 流动比率要求

 

Current ratios 流动比率

 

Customer care 客户关注

 

Customer credit ratings 客户信用评级

 

Customer liaison 客户联络

 

Customer risks 客户风险

 

Cut-off scores 及格线

 

Cycle of credit monitoring 信用监督循环

 

Cyclical business 周期性行业

 

 

 

Daily operating expenses 经营费用

 

Day’s sales outstanding 收回应收账款的平均天数

 

Debentures 债券

 

Debt capital 债务资本

 

Debt collection agency 债务托收机构

 

Debt issuer 债券发行人

 

Debt protection levels 债券保护级别

 

Debt ratio 负债比率

 

Debt securities 债券

 

Debt service ratio 还债率

 

Debtor days 应收账款天数

 

Debtor's assets 债权人的资产

 

Default 违约

 

Deferred payments 延期付款

 

Definition of leverage 财务杠杆率定义

 

Deposit limits 储蓄限额

 

Depositing money 储蓄资金

 

Depreciation 折旧

 

Depreciation policies 折旧政策

 

Development budget 研发预算

 

Differentiation 差别化

 

Direct loss 直接损失

 

Directors salaries 董事薪酬

 

Discretionary cash flows 自决性现金流量

 

Discretionary outflows 自决性现金流出

 

Distribution costs 分销成本

 

Dividend cover 股息保障倍数

 

Dividend payout ratio 股息支付率

 

Dividends 股利

 

Documentary credit 跟单信用证

 

DSO 应收账款的平均回收期

 

Duration of credit risk 信用风险期

 

 

 

Eastern bloc countries 东方集团国家

 

EBITDA 扣除利息、税收、折旧和摊销之前的收益

 

ECGD 出口信贷担保局

 

Economic conditions 经济环境

 

Economic cycles 经济周期

 

Economic depression 经济萧条

 

Economic growth 经济增长

 

Economic risk 经济风险

 

Electronic data interchange(EDI) 电子数据交换

 

Environmental factors 环境因素

 

Equity capital 权益资本

 

Equity finance 权益融资

 

Equity stake 股权

 

EU countries 欧盟国家

 

EU directives 欧盟法规

 

EUlaw 欧盟法律

 

Eurobonds 欧洲债券

 

European parliament 欧洲议会

 

European Union 欧盟

 

Evergreen loan 常年贷款

 

Exceptional item 例外项目

 

Excessive capital commitments 过多的资本承付款项

 

Exchange controls 外汇管制

 

Exchange-control regulations 外汇管制条例

 

Exhaust method 排空法

 

Existing competitors 现有竞争对手

 

Existing debt 未清偿债务

 

Export credit agencies 出口信贷代理机构

 

Export credit insurance 出口信贷保险

 

Export factoring 出口代理

 

Export sales 出口额

 

Exports Credit Guarantee Department 出口信贷担保局

 

Extending credit 信贷展期

 

External agency 外部机构

 

External assessment methods 外部评估方式

 

External assessments 外部评估

 

External information sources 外部信息来源

 

Extraordinary items 非经常性项目

 

Extras 附加条件

 

 

 

Facility account 便利账户

 

Factoring 代理

 

Factoring debts 代理收账

 

Factoring discounting 代理折扣

 

Factors Chain International 国际代理连锁

 

Failure prediction scores 财务恶化预测分值

 

FASB (美国)财务会计准则委员会

 

Faulty credit analysis 破产信用分析

 

Fees 费用

 

Finance，new business ventures 为新兴业务融资

 

Finance，repay existing debt 为偿还现有债务融资

 

Finance,working capital 为营运资金融资

 

Financial assessment 财务评估

 

Financial cash flows 融资性现金流量

 

Financial collapse 财务危机

 

Financial flexibility 财务弹性

 

Financial forecast 财务预测

 

Financial instability 财务的不稳定性

 

Financial rating analysis 财务评级分析

 

Financial ratios 财务比率

 

Financial risk 财务风险

 

Financial risk ratios 财务风险比率

 

Fitch IBCA 惠誉评级

 

Fitch IBCA ratings 惠誉评级

 

Fixed assets 固定资产

 

Fixed charge 固定费用

 

Fixed charge cover 固定费用保障倍数

 

Fixed costs 固定成本

 

Floating assets 浮动资产

 

Floating charge 浮动抵押

 

Floor planning 底价协议

 

Focus 聚焦

 

Forced sale risk 强制出售风险

 

Foreign exchange markets 外汇市场

 

Forfaiting 福费廷

 

Formal credit rating 正式信用评级

 

Forward rate agreements 远期利率协议

 

FRAs 远期利率协议

 

Fund managers 基金经理

 

FX transaction 外汇交易

 

 

 

GAAP 公认会计准则

 

Gearing 财务杠杆率

 

Geographical spread of markets 市场的地理扩展

 

Global target 全球目标

 

Going concern concept 持续经营原则

 

Good lending 优质贷款

 

Good times 良好时期

 

Government agencies 政府机构

 

Government interference 政府干预

 

Gross income 总收入

 

Guarantee of payment 支付担保

 

Guaranteed loans 担保贷款

 

Guarantees 担保

 

 

 

High credit quality 高信贷质量

 

High credit risks 高信贷风险

 

High default risk 高违约风险

 

High interest rates 高利率

 

High risk regions 高风险区域

 

Highly speculative 高度投机

 

High-risk loan 高风险贷款

 

High-value loan 高价值贷款

 

Historical accounting 历史会计处理

 

Historical cost 历史成本

 

 

 

IAS 国际会计准则

 

IASC 国际会计准则委员会

 

IBTT 息税前利润

 

ICE 优质贷款原则

 

Idealliquidity ratios 理想的流动性比率

 

Implied debt rating 隐含债务评级

 

Importance of credit control 信贷控制的重要性

 

Improved products 改进的产品 I

 

Improving reported asset values 改善资产账面价值

 

In house assessment 内部评估

 

In house credit analysis 内部信用分析

 

In house credit assessments 内部信用评估

 

In house credit ratings 内部信用评级

 

Income bonds 收入债券

 

Income statement 损益表

 

Increasing profits 提高利润

 

Increasing reported profits 提高账面利润

 

Indemnity clause 赔偿条款

 

Indicators of credit deterioration 信用恶化征兆

 

Indirect loss 间接损失

 

Individual credit transactions 个人信用交易

 

Individual rating 个体评级

 

Industrial reports 行业报告

 

Industrial unrest 行业动荡

 

Industry limit 行业限额

 

Industry risk 行业风险

 

Industry risk analysis 行业风险分析

 

Inflow 现金流入

 

Information in financial statements 财务报表中的信息

 

In-house credit ratings 内部信用评级

 

Initial payment 初始支付

 

Insolvencies 破产

 

Institutional investors 机构投资者

 

Insured debt 投保债务

 

Intangible fixed asset 无形固定资产

 

Inter-company comparisons 企业间比较

 

Inter-company loans 企业间借款

 

Interest 利息

 

Interest cost 利息成本

 

Interest cover ratio 利息保障倍数

 

Interest cover test 利息保障倍数测试

 

Interest holiday 免息期

 

Interest payments 利息支付

 

Interest rates 利率

 

Interim statements 中报(中期报表)

 

Internal assessment methods 内部评估方法

 

Internal financing ratio 内部融资率

 

Internal Revenue Service 美国国税局

 

International Accounting Standards Committee 国际会计准则委员会

 

International Accounting Standards(IAS) 国际会计准则

 

International Chamber of Commerce 国际商会

 

International credit ratings 国际信用评级

 

International Factoring Association 国际代理商协会

 

International settlements 国际结算

 

Inventory 存货

 

Inverse of current ratio 反转流动比率

 

Investment analysts 投资分析人员

 

Investment policy 投资政策

 

Investment risk 投资风险

 

Investment spending 投资支出

 

Invoice discounting 发票贴现

 

Issue of bonds 债券的发行

 

Issued debt capital 发行债务资本

 

Junk bond status 垃圾债券状况

 

Just-in-time system(JIT) 适时系统

 

 

 

Key cash flow ratios 主要现金流量指标

 

 

 

Labor unrest 劳动力市场动荡

 

Large．scale borrower 大额借贷者

 

Legal guarantee 法律担保

 

Legal insolvency 法律破产

 

Lending agreements 贷款合约

 

Lending covenants 贷款保证契约

 

Lending decisions 贷款决策

 

Lending proposals 贷款申请

 

Lending proposition 贷款申请

 

Lending transactions 贷款交易

 

Letters of credit 信用证

 

Leverage 财务杠杆率

 

LIBOR 伦敦同业拆借利率

 

Lien 留置

 

Liquid assets 速动资产

 

Liquidation 清算

 

Liquidation expenses 清算费

 

Liquidity 流动性

 

Liquidity and working capital 流动性与营运资金

 

Liquidity ratios 流动比率

 

Liquidity run 流动性危机

 

Liquidity shortage 流动性短缺

 

Loan covenants 贷款合约

 

Loan guarantees 贷款担保

 

Loan principal 贷款本金

 

Loan principal repayments 贷款本金偿还

 

Loan review 贷款审查

 

London Inter-bank Offered Rate 伦敦同业拆借利率

 

Long’term debt 长期负债

 

Long-term funding 长期融资

 

Long-term risk 长期风险

 

 

 

Management 管理层

 

Marginal lending 边际贷款

 

Marginal trade credit 边际交易信贷

 

Market surveys 市场调查

 

Marketing 市场营销

 

Markets 市场

 

Matching concept 配比原则

 

Material adverse-change clause 重大不利变动条款

 

Maximum leverage level 最高财务杠杆率限制

 

Measurement and judgment 计量与判断

 

Measuring risk 风险计量

 

Medium-term loan 中期贷款

 

Microcomputer modelling 计算机建模

 

Minimum current ratio requirement 最低流动比率要求

 

Minimum leverage ratio 最低举债比率

 

Minimum net worth 最低净值

 

Minimum net-worth requirement 最低净值要求

 

Minimum risk asset ratio 最低风险资产比率

 

Monitoring activity 监管活动

 

Monitoring credit 信用监控

 

Monitoring customer credit limits 监管客户信贷限额

 

Monitoring risks 监管风险

 

Monitoring total credit limits 监管全部信贷限额

 

Monthly reports 月报

 

Moody's debt rating 穆迪债券评级

 

Mortgage 抵押

 

mpr’oving balance sheet 改善资产负债表

 

Multiple discriminate analysis 多元分析

 

 

 

National debt 国家债务

 

NCI 无信贷间隔天数

 

Near-cash assets 近似于现金的资产

 

Negative cash flow 负现金流量

 

Negative net cash flow 负净现金流量

 

Negative operational cash flows 负的经营性现金流量

 

Negative pledge 限制抵押

 

Net book value 净账面价值

 

Net cash flow 净现金流量

 

Net worth test 净值测试

 

New entrants 新的市场进人者

 

No credit interval 无信贷间隔天数

 

Non-cash items 非现金项目

 

Non-core business 非核心业务

 

Non-operational items 非经营性项目

 

 

 

Obtaining payment 获得支付

 

One-man rule 一人原则

 

Open account terms 无担保条款

 

Operating leases 经营租赁

 

Operating profit 营业利润

 

Operational cash flow 营性现金流量

 

Operational flexibility ~营弹性

 

Optimal credit 最佳信贷

 

Order cycle 订货环节

 

Ordinary dividend payments 普通股股利支付

 

Organization of credit activities 信贷活动的组织

 

Overdue payments 逾期支付

 

Over-trading 过度交易

 

Overview of accounts 财务报表概览·

 

 

 

Parent company 母公司

 

PAT 税后利润

 

Payment in advance 提前付款

 

Payment obligations 付款义务

 

Payment records 付款记录

 

Payment score 还款评分

 

PBIT 息税前利润

 

PBT 息后税前利润

 

Percentage change 百分比变动

 

Performance bonds 履约保证

 

Personal guarantees 个人担保

 

Planning systems 计划系统

 

Pledge 典押

 

Points-scoring system 评分系统

 

Policy setting 政策制定

 

Political risk 政治风险

 

Potential bad debt 潜在坏账

 

Potential credit risk 潜在信用风险

 

Potential value 潜在价值

 

Predicting corporate failures 企业破产预测

 

Preference dividends 优先股股息

 

Preferred stockholders 优先股股东

 

Preliminary assessment 预备评估

 

Premiums 溢价

 

Primary ratios 基础比率

 

Prior charge capital 优先偿付资本

 

Priority cash flows 优先性现金流量

 

Priority for creditors 债权人的清偿顺序

 

Priority payments 优先支付

 

Product life cycle 产品生命周期

 

Product market analysis 产品市场分析

 

Product range 产品范围

 

Products 产品

 

Professional fees 专业费用

 

Profit 利润

 

Profit and loss account 损益账户

 

Profit margin 利润率

 

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 所有权价值

 

Providers of credit 授信者

 

Provision accounting 准备金会计处理

 

Prudence concept 谨慎原则

 

Public information 公共信息

 

Public relations 公共关系

 

Purpose of credit ratings 信用评级的目的

 

Purpose of ratios 计算比率的目的

 

Qualitative covenants 定性条款

 

Quantitative covenants 定量条款

 

Query control 质疑控制

 

Quick ratio 速动比率

 

 

 

Rating exercise 评级实践

 

Rating process for a company 企业评级程序

 

Ratio analysis 比率分析

 

Ratio analyst weaknesses ~L率分析的缺陷

 

Real insolvency 真实破产

 

Real sales growth 实际销售收入增长率

 

Realization concept 实现原则

 

Receivables 应收账款

 

Recession 衰退

 

Reducing debtors 冲减应收账款

 

Reducing profits 冲减利润

 

Reducing provisions 冲减准备金

 

Reducing reported profits 冲减账面利润

 

Reducing stocks 减少存货

 

Registrar of Companies 企业监管局

 

Regulatory risk 监管风险

 

Releasing provisions 冲回准备金

 

Relocation expenses 费用再分配

 

Reminder letters 催缴单

 

Repayment on demand clause 即期偿还条款

 

Replacement of principal 偿还本金

 

Report of chairman 总裁／董事长报告

 

Reserve accounting 准备金核算

 

Residual cash flows 剩余现金流量

 

Restricting bad debts 限制坏账

 

Restrictions on secured borrowing 担保借款限制

 

Retention-of-title clauses 所有权保留条款

 

Revenues 总收入

 

Risk analysis reports 风险分析报告

 

Risk and banks 风险与银行

 

Risk and companies 风险与企业

 

Risk and Return 风险与回报

 

Risk capital 风险资本

 

Risk-reward 风险回报

 

Risk-weighted assets 风险加权资产

 

ROCE 资本收益率

 

Romapla clauses “一手交钱一手交货”条款

 

 

 

Sales 销售额

 

Secondary ratios 分解比率

 

Secure methods of payment 付款的担保方式

 

Secured assets 担保资产

 

Secured creditors 有担保债权人

 

Secured loans 担保贷款

 

Securities and Exchange Commission (美国)证券交易委员会

 

Security guarantees 抵押担保

 

Security of payment 付款担保

 

Security general principles 担保的一般原则

 

Segmentation 细分

 

Setting and policing credit limits 信用限额的设定与政策制定

 

Settlement discount (提前)结算折扣

 

Settlement terms 结算条款

 

Share price 股价

 

Short-term borrowing 短期借款

 

Short-term creditors 短期负债

 

Short-term liabilities 短期债务

 

Short-termism 短期化

 

SIC 常务诠释委员会

 

Significance of working capital 营运资金的重要性

 

Single credit customer 单一信用客户

 

Single ratio analysis 单一比率分析

 

Size of credit risk 信用风险的大小

 

Slow stock turnover 较低的存货周转率

 

Sources of assessments 评估信息来源

 

Sources of credit information 信用信息来源

 

Sources of risk 风险来源

 

Sovereign rating 主权评级

 

Specialist agencies 专业机构

 

Specific debt issue 特别债券发行

 

Speculative 投机性

 

Speculative grades 投机性评级

 

Split rating 分割评级

 

Spot rate 现价(即期比率)

 

Spreadsheets 电子数据表

 

Staff redundancies 员工遣散费

 

Standard and Poor 标准普尔

 

Standard security clauses 标准担保条款

 

Standard&Poor's 标准普尔

 

Standby credits 备用信用证

 

Standing Interpretations Committee 证券交易委员会

 

Standing starting credit limits 持续更新信用限额

 

Statistical analysis 统计分析

 

Statistical techniques 统计技巧

 

Status reports (企业)状况报告

 

Stock valuations 存货核算

 

Stocks 股票

 

Straight line depreciation method 直线折旧法

 

Strategic positioning 战略定位

 

Suplus assets 盈余资产

 

Suplus rating 盈余评级

 

Supplier power 供应商的力量

 

Supply chain 供应链

 

Support rating 支持评级

 

Swap agreement 换合约

 

Swaps 互换

 

SWOT analysis SWOT分析

 

Symptoms of failure questionnaires 企业破产征兆调查表

 

 

 

Takeovers 收购

 

Tax payments 税务支付

 

Technical insolvency 技术破产

 

Technology and change 技术进步

 

Term loan 定期贷款

 

Term of borrowing 借款期限

 

Third party guarantees 第三方担保

 

Tier 1 capital 一类资本

 

Tier 2 capital 二类资本

 

Total credit limit 整体信用限额

 

Total current assets 流动资产总额

 

Trade companies 贸易企业

 

Trade credit 商业信用

 

Trade creditors 应付账款

 

Trade cycle 商业循环

 

Trade cycle times 商业循环周期

 

Trade debt 应收账款

 

Trade debtors 贸易债权人

 

Trade Indemnity 贸易赔偿

 

Trade references 贸易参考

 

Trade-off 协定

 

Trading outlook 交易概况

 

Trading profit 营业利润

 

Traditional cash flow 传统现金流量

 

Triple A 三A

 

 

 

UCP 跟单信用证统一惯例

 

Uncovered dividend 未保障的股利

 

Uniform Customs&Practice 跟单信用证统一惯例

 

Unpaid invoices 未付款发票

 

Unsecured creditors 未担保的债权人

 

Usefulness of liquidity ratios 流动性比率的作用

 

Uses of cash 现金的使用

 

Using bank risk information 使用银行风险信息

 

Using financial assessments 使用财务评估

 

Using ratios 财务比率的运用

 

Using retention-of-title clauses 使用所有权保留条款

 

 

 

Value chain 价值链

 

Value of Z scores Z值模型的价值

 

Variable costs 变动成本

 

Variable interest 可变利息

 

Variety of financial ratios 财务比率的种类

 

Vetting procedures 审查程序

 

Volatitle revenue dynamic 收益波动

 

Volume of sales 销售量

 

 

 

Warning signs of credit risk 信用风险的警示

 

Working assets 营运资产

 

working capital 营运资本

 

Working capital changes 营运资本变化额

 

Working capital management 营运资本管理

 

working capitalratios 营运资本比率

 

Write-downs 资产减值

 

Write-offs 勾销

 

 

 

Z score assessments Z值评估

 

z score models z值模型

 

Z scores z值

 

Z scoring Z值评分系统

 

 （内容整理自网络，侵删）