1、信貸基本詞匯英漢對(duì)照(2) HYPERLINK / -譯國譯民翻譯公司Financial flexibility 財(cái)務(wù)彈性 Financial forecast 財(cái)務(wù)預(yù)測(cè) Financial instability 財(cái)務(wù)的不穩(wěn)定性 Financial rating analysis 財(cái)務(wù)評(píng)級(jí)分析Financial ratios 財(cái)務(wù)比率Financial risk 財(cái)務(wù)風(fēng)險(xiǎn)Financial risk ratios 財(cái)務(wù)風(fēng)險(xiǎn)比率Fitch IBCA 惠譽(yù)評(píng)級(jí) Fitch IBCA ratings 惠譽(yù)評(píng)級(jí)Fixed assets 固定資產(chǎn)Fixed charge 固定費(fèi)用 Fixed char

2、ge cover 固定費(fèi)用保障倍數(shù)Fixed costs 固定成本Floating 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)Forfeiting 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 Geo

3、graphical 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 income 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 de

4、fault 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)High-risk loan 高風(fēng)險(xiǎn)貸款 High-value loan 高價(jià)值貸款Historical accounting 歷史會(huì)計(jì)處理Historical cost 歷史成本 IAS 國際會(huì)計(jì)準(zhǔn)則 IASC 國際會(huì)計(jì)準(zhǔn)則委員會(huì) IBTT 息稅前利潤 ICE 優(yōu)質(zhì)貸款原則 Ideal liquidity ratios 理想的流動(dòng)性比率 Implied debt rating 隱含債務(wù)評(píng)級(jí)Importance of cre

5、dit control 信貸控制的重要性Improved products 改進(jìn)的產(chǎn)品 IImproving 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)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

6、潤 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

7、財(cái)務(wù)報(bào)表中的信息 In-house 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 無形固定資產(chǎn) Inter-company comparisons 企業(yè)間比較Inter-company loans 企業(yè)間借款I(lǐng)nterest 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Interes

8、t 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 美國國稅局 International Accounting Standards Committee 國際會(huì)計(jì)準(zhǔn)則委員會(huì) International Accounting Standards(IAS) 國際會(huì)計(jì)準(zhǔn)則 International Chamber

9、 of Commerce 國際商會(huì)International credit ratings 國際信用評(píng)級(jí)International Factoring Association 國際代理商協(xié)會(huì)International settlements 國際結(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 bond

10、s 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(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Largescale 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

11、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 guarant

12、ees 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London Inter-bank Offered Rate 倫敦同業(yè)拆借利率Long term debt 長期負(fù)債Long-term funding 長期融資Long-term risk 長期風(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)營銷Markets 市場(chǎng)Matching concept 配比原

13、則Material adverse-change 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Medium-term loan 中期貸款Microcomputer modeling 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 net-worth requirement 最低凈值要求M

14、inimum 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)Moodys debt rating 穆迪債券評(píng)級(jí)Mortgage 抵押improving balance sheet 改善資產(chǎn)負(fù)債表 Multiple discriminate analysis 多元分

15、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(fù)現(xiàn)金流量Negative net cash flow 負(fù)凈現(xiàn)金流量Negative operational cash flows 負(fù)的經(jīng)營性現(xiàn)金流量Negative pledge 限制抵押 Net book value 凈賬面價(jià)值Net cash flow 凈現(xiàn)金流量Net worth test 凈值測(cè)試 New entrants 新的市場(chǎng)進(jìn)人者No credit interval 無信貸間隔天數(shù)Non-cash items 非現(xiàn)金項(xiàng)目Non-c

16、ore business 非核心業(yè)務(wù)Non-operational items 非經(jīng)營性項(xiàng)目Obtaining payment 獲得支付One-man rule 一人原則Open account terms 無擔(dān)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O(shè)ptimal 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 ac

17、tivities 信貸活動(dòng)的組織Overdue payments 逾期支付Over-trading 過度交易Overview of accounts 財(cái)務(wù)報(bào)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(píng)分PBIT 息稅前利潤PBT 息后稅前利潤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)

18、劃系統(tǒng) Pledge 典押 Points-scoring 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Pr

19、ior 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Profit and loss account 損益賬戶Profit margin 利潤率Profitability 盈利能力Profitability ma

20、nagement 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 co

21、venants 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 company 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Red

22、ucing provisions 沖減準(zhǔn)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(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 總裁董事長報(bào)告Reserve accounting

23、 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Retention-of-title 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 companies 風(fēng)險(xiǎn)與企業(yè)Risk and Return 風(fēng)險(xiǎn)與回報(bào)Risk capital 風(fēng)險(xiǎn)資本 Risk-reward 風(fēng)險(xiǎn)回報(bào) Risk-weighted assets 風(fēng)險(xiǎn)加權(quán)資

24、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(dān)保方式 Secured assets 擔(dān)保資產(chǎn) Secured creditors 有擔(dān)保債權(quán)人Secured loans 擔(dān)保貸款 Securities and Exchange Commission (美國)證券交易委員會(huì)Security guarantees 抵押擔(dān)保 Security of payment 付款擔(dān)保 Security general principles 擔(dān)保的一般原則Se

25、gmentation 細(xì)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(jià)Short-term borrowing 短期借款 Short-term creditors 短期負(fù)債Short-term liabilities 短期債務(wù)Short-termism 短期化SIC 常務(wù)詮釋委員會(huì)Significance of working capital 營運(yùn)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(fēng)險(xiǎn)的大小Slow stock turnover 較低的存貨周轉(zhuǎn)率Sources of assessments 評(píng)估信息來源Sources of credit information 信用信息來源Sources of risk 風(fēng)險(xiǎn)來源Sovereign rating 主權(quán)評(píng)級(jí)Speci