信贷基本词汇英汉对照上海译国译民Word格式文档下载.docx

1、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

2、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

3、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 transactio

4、ns 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Insure

5、d 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 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

6、 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Inves

7、tment 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 guara

8、ntee 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

9、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 r

10、isk 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

11、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

12、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

13、 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 ca

14、sh 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 re

15、cords 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 corpora

16、te 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 基础比率优先偿付资本优先性现金流量 债权人的清偿顺序 优先支付 产品生命周期Product market analysisProduct 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Profitab

17、ility 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 coven

18、ants 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

19、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 R

20、eserve accounting Residual cash flows Restricting bad debts总裁董事长报告 准备金核算 剩余现金流量 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-w

21、eighted 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 pri

22、nciples 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

23、 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

24、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&Poors 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

25、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Surplus assets 盈余资产Surplus 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