信贷基本词汇英汉对照(2)-上海译国译民.doc

信贷基本词汇英汉对照(2)-译国译民翻译公司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Forfeiting 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 Ideal liquidity 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 IImproving 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Largescale 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 modeling 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Moodys debt rating 穆迪债券评级Mortgage 抵押improving 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Specia