信贷基本词汇英汉对照_专业词汇

信贷基本词汇英汉对照

文章来源：文章作者：发布时间：2007-04-02 06:40 字体： [大中小]　进入论坛

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2M method 2M法
3M method 3M法
A scores A值
Accounting¹ convention 会计惯例
Accounting for acquisitions 购并的会计处理
Accounting for debtors³ 应收账款核算
Accounting for depreciation⁴ 折旧核算
Accounting for foreign currencies 外汇核算
Accounting for goodwill⁵ 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
Adverse⁶ trading 不利交易
Advertising⁷ budget 广告预算
Advising bank 通告银行
Age analysis 账龄分析
Aged⁸ 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
Amortization⁹ 摊销
Analytical¹⁰ questionnaire 调查表分析
Analytical skills 分析技巧
Analyzing¹¹ financial risk 财务风险分析
Analyzing financial statements 财务报表分析
Analyzing liquidity¹² 流动性分析
Analyzing profitability 盈利能力分析
Analyzing working capital 营运资本分析
Annual expenditure¹³ 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 incorporation¹⁴ 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
Assessment¹⁵ of banks 银行的评估
Asset conversion¹⁶ lending 资产转换贷款
Asset protection lending 资产担保贷款
Asset sale 资产出售
Asset turnover¹⁷ 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
Bankruptcy¹⁸ 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 expenditures¹⁹ 研发费用资本化
Capitalizing interest costs 利息成本资本化
Cascade²⁰ 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 projections²¹ 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
Collateral²² 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
Consistency²³ concept 一贯性原则
Consolidated²⁴ accounts 合并报表
Consolidated balance sheets 合并资产负债表
Contingent²⁵ 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
Corporate²⁶ 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 judgments²⁷ 法院判决
Covenant²⁸ 贷款保证契约
Covenants²⁹ 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 analysts³⁰ 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 deterioration³¹ 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 brokers³² 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 blocs³⁴ 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 utilization³⁵ reports 信贷利用报告
Credit vetting³⁶ 信用审查
Credit watch 信用观察
Credit worthiness³⁷ 信誉
Creditor³⁸ 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 liaison³⁹ 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
Debentures⁴⁰ 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
Debtor² days 应收账款天数
Debtor's assets 债权人的资产
Default 违约
Deferred⁴¹ payments 延期付款
Definition of leverage⁴² 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
Differentiation⁴³ 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
Dividend⁴⁴ cover 股息保障倍数
Dividend payout ratio 股息支付率
Dividends⁴⁵ 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 bloc³³ 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
Equity⁴⁶ 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
Evergreen⁴⁷ 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 assessments⁴⁸ 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 collapse⁴⁹ 财务危机
Financial flexibility⁵⁰ 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
Fixed⁵¹ 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
Geographical⁵² 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 speculative⁵³ 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
Indemnity⁵⁴ clause 赔偿条款
Indicators⁵⁵ 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 investors⁵⁶ 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
Interim⁵⁷ 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 Chamber⁵⁸ 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
Inventory⁵⁹ 存货
Inverse⁶⁰ 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
Invoice⁶¹ 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

Labor⁶² 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

点击

收听单词发音

1 accounting
n.会计，会计学，借贷对照表
参考例句：
A job fell vacant in the accounting department.财会部出现了一个空缺。 There's an accounting error in this entry.这笔账目里有差错。

2 debtor
n.借方，债务人
参考例句：
He crowded the debtor for payment.他催逼负债人还债。 The court granted me a lien on my debtor's property.法庭授予我对我债务人财产的留置权。

3 debtors
n.债务人，借方( debtor的名词复数 )
参考例句：
Creditors could obtain a writ for the arrest of their debtors. 债权人可以获得逮捕债务人的令状。来自《简明英汉词典》 Never in a debtors' prison? 从没有因债务坐过牢么？来自英汉文学 - 双城记

4 depreciation
n.价值低落，贬值，蔑视，贬低
参考例句：
She can't bear the depreciation of the enemy.她受不了敌人的蹂躏。 They wrote off 500 for depreciation of machinery.他们注销了500镑作为机器折旧费。

5 goodwill
n.善意，亲善，信誉，声誉
参考例句：
His heart is full of goodwill to all men.他心里对所有人都充满着爱心。 We paid ￡10,000 for the shop,and ￡2000 for its goodwill.我们用一万英镑买下了这家商店，两千英镑买下了它的信誉。

6 adverse
adj.不利的；有害的；敌对的，不友好的
参考例句：
He is adverse to going abroad.他反对出国。 The improper use of medicine could lead to severe adverse reactions.用药不当会产生严重的不良反应。

7 advertising
n.广告业；广告活动 a.广告的；广告业务的
参考例句：
Can you give me any advice on getting into advertising? 你能指点我如何涉足广告业吗? The advertising campaign is aimed primarily at young people. 这个广告宣传运动主要是针对年轻人的。

8 aged
adj.年老的，陈年的
参考例句：
He had put on weight and aged a little.他胖了，也老点了。 He is aged,but his memory is still good.他已年老，然而记忆力还好。

9 amortization
n.摊销，摊还，分期偿付
参考例句：
Repayment of the bond is conditioned on 10 years'amortization.此项债券规定分十年偿还。 The low-value consumables are price with the one-off amortization method.低值易耗品核算采用一次性摊销法。

10 analytical
adj.分析的；用分析法的
参考例句：
I have an analytical approach to every survey.对每项调查我都采用分析方法。 As a result,analytical data obtained by analysts were often in disagreement.结果各个分析家所得的分析数据常常不一致。

11 analyzing
v.分析；分析( analyze的现在分词 )；分解；解释；对…进行心理分析n.分析
参考例句：
Analyzing the date of some socialist countries presents even greater problem s. 分析某些社会主义国家的统计数据，暴露出的问题甚至更大。来自辞典例句 He undoubtedly was not far off the mark in analyzing its predictions. 当然，他对其预测所作的分析倒也八九不离十。来自辞典例句

12 liquidity
n.流动性，偿债能力，流动资产
参考例句：
The bank has progressively increased its liquidity.银行逐渐地增加其流动资产。 The demand for and the supply of credit is closely linked to changes in liquidity.信用的供求和流动资金的变化有密切关系。

13 expenditure
n.(时间、劳力、金钱等)支出；使用，消耗
参考例句：
The entry of all expenditure is necessary.有必要把一切开支入账。 The monthly expenditure of our family is four hundred dollars altogether.我们一家的开销每月共计四百元。

14 incorporation
n.设立，合并，法人组织
参考例句：
The incorporation of air bubbles in the glass spoiled it.玻璃含有气泡，使它质量降低。 The company will be retooled after the incorporation.合并之后的公司要进行重组。

15 assessment
n.评价；评估；对财产的估价，被估定的金额
参考例句：
This is a very perceptive assessment of the situation.这是一个对该情况的极富洞察力的评价。 What is your assessment of the situation?你对时局的看法如何？

16 conversion
n.转化，转换，转变
参考例句：
He underwent quite a conversion.他彻底变了。 Waste conversion is a part of the production process.废物处理是生产过程的一个组成部分。

17 turnover
n.人员流动率，人事变动率；营业额，成交量
参考例句：
The store greatly reduced the prices to make a quick turnover.这家商店实行大减价以迅速周转资金。 Our turnover actually increased last year.去年我们的营业额竟然增加了。

18 bankruptcy
n.破产；无偿付能力
参考例句：
You will have to pull in if you want to escape bankruptcy.如果你想避免破产，就必须节省开支。 His firm is just on thin ice of bankruptcy.他的商号正面临破产的危险。

19 expenditures
n.花费( expenditure的名词复数 )；使用；（尤指金钱的）支出额；（精力、时间、材料等的）耗费
参考例句：
We have overspent.We'll have to let up our expenditures next month. 我们已经超支了，下个月一定得节约开支。来自《简明英汉词典》 The pension includes an allowance of fifty pounds for traffic expenditures. 年金中包括50镑交通费补贴。来自《简明英汉词典》

20 cascade
n.小瀑布，喷流；层叠；vi.成瀑布落下
参考例句：
She watched the magnificent waterfall cascade down the mountainside.她看着壮观的瀑布从山坡上倾泻而下。 Her hair fell over her shoulders in a cascade of curls.她的卷发像瀑布一样垂在肩上。

21 projections
预测( projection的名词复数 )；投影；投掷；突起物
参考例句：
Their sales projections are a total thumbsuck. 他们的销售量预测纯属估计。 The council has revised its projections of funding requirements upwards. 地方议会调高了对资金需求的预测。

22 collateral
adj.平行的；旁系的；n.担保品
参考例句：
Many people use personal assets as collateral for small business loans.很多人把个人财产用作小额商业贷款的抵押品。 Most people here cannot borrow from banks because they lack collateral.由于拿不出东西作为抵押，这里大部分人无法从银行贷款。

23 consistency
n.一贯性，前后一致，稳定性；(液体的)浓度
参考例句：
Your behaviour lacks consistency.你的行为缺乏一贯性。 We appreciate the consistency and stability in China and in Chinese politics.我们赞赏中国及其政策的连续性和稳定性。

24 consolidated
a.联合的
参考例句：
With this new movie he has consolidated his position as the country's leading director. 他新执导的影片巩固了他作为全国最佳导演的地位。 Those two banks have consolidated and formed a single large bank. 那两家银行已合并成一家大银行。

25 contingent
adj.视条件而定的；n.一组，代表团，分遣队
参考例句：
The contingent marched in the direction of the Western Hills.队伍朝西山的方向前进。 Whether or not we arrive on time is contingent on the weather.我们是否按时到达要视天气情况而定。

26 corporate
adj.共同的，全体的；公司的，企业的
参考例句：
This is our corporate responsibility.这是我们共同的责任。 His corporate's life will be as short as a rabbit's tail.他的公司的寿命是兔子尾巴长不了。

27 judgments
判断( judgment的名词复数 )；鉴定；评价；审判
参考例句：
A peculiar austerity marked his judgments of modern life. 他对现代生活的批评带着一种特殊的苛刻。 He is swift with his judgments. 他判断迅速。

28 covenant
n.盟约，契约；v.订盟约
参考例句：
They refused to covenant with my father for the property.他们不愿与我父亲订立财产契约。 The money was given to us by deed of covenant.这笔钱是根据契约书付给我们的。

29 covenants
n.（有法律约束的）协议( covenant的名词复数 )；盟约；公约；（向慈善事业、信托基金会等定期捐款的）契约书
参考例句：
Do I need to review the Deed of mutual Covenants (DMC)? 我是否需要覆核公共契约(DMC)吗？来自互联网 Many listed and unlisted companies need to sell to address covenants. 许多上市公司和非上市公司需要出售手中资产，以满足借贷契约的要求。来自互联网

30 analysts
分析家，化验员( analyst的名词复数 )
参考例句：
City analysts forecast huge profits this year. 伦敦金融分析家预测今年的利润非常丰厚。 I was impressed by the high calibre of the researchers and analysts. 研究人员和分析人员的高素质给我留下了深刻印象。

31 deterioration
n.退化；恶化；变坏
参考例句：
Mental and physical deterioration both occur naturally with age. 随着年龄的增长，心智和体力自然衰退。 The car's bodywork was already showing signs of deterioration. 这辆车的车身已经显示出了劣化迹象。

32 brokers
n.（股票、外币等）经纪人( broker的名词复数 )；中间人；代理商；（订合同的）中人v.做掮客（或中人等）( broker的第三人称单数 )；作为权力经纪人进行谈判；以中间人等身份安排…
参考例句：
The firm in question was Alsbery & Co., whiskey brokers. 那家公司叫阿尔斯伯里公司，经销威士忌。来自英汉文学 - 嘉莉妹妹 From time to time a telephone would ring in the brokers' offices. 那两排经纪人房间里不时响着叮令的电话。来自子夜部分

33 bloc
n.集团；联盟
参考例句：
A solid bloc of union members support the decision.工会会员团结起来支持该决定。 There have been growing tensions within the trading bloc.贸易同盟国的关系越来越紧张。

34 blocs
n.集团，联盟( bloc的名词复数 )
参考例句：
The division of Europe into warring blocs produces ever-increasing centrifugal stress. 把欧洲分为作战集团产生了越来越大的离心效果。来自《简明英汉词典》 The policy of the two blocs was played out. 把世界分为两个集团的政策已经过时了。来自辞典例句

35 utilization
n.利用，效用
参考例句：
Computer has found an increasingly wide utilization in all fields.电子计算机已越来越广泛地在各个领域得到应用。 Modern forms of agricultural utilization,have completely refuted this assumption.现代农业利用形式，完全驳倒了这种想象。

36 vetting
n.数据检查[核对，核实]v.审查（某人过去的记录、资格等）( vet的现在分词 )；调查；检查；诊疗
参考例句：
Scripts had to be submitted to Ministry of Information officials for vetting. 必须把脚本提交给信息部官员审查。来自互联网 Their purpose in clicking deeper into a site is one of vetting. 他们深入点击网站的目的是一种诊疗。来自互联网

37 worthiness
价值，值得
参考例句：
It'satisfies the spraying robot's function requirement and has practical worthiness. " 运行试验表明，系统工作稳定可靠，满足了喷雾机器人的功能要求，具有实用价值。 The judge will evaluate the worthiness of these claims. 法官会评估这些索赔的价值。

38 creditor
n.债仅人，债主，贷方
参考例句：
The boss assigned his car to his creditor.那工头把自己的小汽车让与了债权人。 I had to run away from my creditor whom I made a usurious loan.我借了高利贷不得不四处躲债。

39 liaison
n.联系，（未婚男女间的）暖昧关系，私通
参考例句：
She acts as a liaison between patients and staff.她在病人与医护人员间充当沟通的桥梁。 She is responsible for liaison with researchers at other universities.她负责与其他大学的研究人员联系。

40 debentures
n.公司债券( debenture的名词复数 )
参考例句：
My money is invested in debentures. 我把钱用于买债券。来自《现代汉英综合大词典》 Owners of debentures do not have voting rights. 信用债券的所有人没有选择权。来自辞典例句

41 deferred
adj.延期的，缓召的v.拖延，延缓，推迟( defer的过去式和过去分词 )；服从某人的意愿，遵从
参考例句：
The department deferred the decision for six months. 这个部门推迟了六个月才作决定。 a tax-deferred savings plan 延税储蓄计划

42 leverage
n.力量，影响；杠杆作用，杠杆的力量
参考例句：
We'll have to use leverage to move this huge rock.我们不得不借助杠杆之力来移动这块巨石。 He failed in the project because he could gain no leverage. 因为他没有影响力，他的计划失败了。

43 differentiation
n.区别，区分
参考例句：
There can be no differentiation without contrast. 有比较才有差别。 The operation that is the inverse of differentiation is called integration. 与微分相反的运算叫做积分。

44 dividend
n.红利，股息；回报，效益
参考例句：
The company was forced to pass its dividend.该公司被迫到期不分红。 The first quarter dividend has been increased by nearly 4 per cent.第一季度的股息增长了近 4%。

45 dividends
红利( dividend的名词复数 )；股息；被除数；（足球彩票的）彩金
参考例句：
Nothing pays richer dividends than magnanimity. 没有什么比宽宏大量更能得到厚报。 Their decision five years ago to computerise the company is now paying dividends. 五年前他们作出的使公司电脑化的决定现在正产生出效益。

46 equity
n.公正，公平，（无固定利息的）股票
参考例句：
They shared the work of the house with equity.他们公平地分担家务。 To capture his equity,Murphy must either sell or refinance.要获得资产净值，墨菲必须出售或者重新融资。

47 evergreen
n.常青树；adj.四季常青的
参考例句：
Some trees are evergreen;they are called evergreen.有的树是常青的，被叫做常青树。 There is a small evergreen shrub on the hillside.山腰上有一小块常绿灌木丛。

48 assessments
n.评估( assessment的名词复数 )；评价；（应偿付金额的）估定；（为征税对财产所作的）估价
参考例句：
He was shrewd in his personal assessments. 他总能对人作出精明的评价。来自《简明英汉词典》 Surveys show about two-thirds use such assessments, while half employ personality tests. 调查表明，约有三分之二的公司采用了这种测评；而一半的公司则采用工作人员个人品质测试。来自百科语句

49 collapse
vi.累倒；昏倒；倒塌；塌陷
参考例句：
The country's economy is on the verge of collapse.国家的经济已到了崩溃的边缘。 The engineer made a complete diagnosis of the bridge's collapse.工程师对桥的倒塌做了一次彻底的调查分析。

50 flexibility
n.柔韧性，弹性，（光的）折射性，灵活性
参考例句：
Her great strength lies in her flexibility.她的优势在于她灵活变通。 The flexibility of a man's muscles will lessen as he becomes old.人老了肌肉的柔韧性将降低。

51 fixed
adj.固定的，不变的，准备好的；(计算机)固定的
参考例句：
Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗？ Once the aim is fixed,we should not change it arbitrarily.目标一旦确定，我们就不应该随意改变。

52 geographical
adj.地理的；地区(性)的
参考例句：
The current survey will have a wider geographical spread.当前的调查将在更广泛的地域范围內进行。 These birds have a wide geographical distribution.这些鸟的地理分布很广。

53 speculative
adj.思索性的，暝想性的，推理的
参考例句：
Much of our information is speculative.我们的许多信息是带推测性的。 The report is highly speculative and should be ignored.那个报道推测的成分很大，不应理会。

54 indemnity
n.赔偿，赔款，补偿金
参考例句：
They paid an indemnity to the victim after the accident.他们在事故后向受害者付了赔偿金。 Under this treaty,they were to pay an indemnity for five million dollars.根据这项条约，他们应赔款500万美元。

55 indicators
（仪器上显示温度、压力、耗油量等的）指针( indicator的名词复数 )；指示物；（车辆上的）转弯指示灯；指示信号
参考例句：
The economic indicators are better than expected. 经济指标比预期的好。 It is still difficult to develop indicators for many concepts used in social science. 为社会科学领域的许多概念确立一个指标仍然很难。

56 investors
n.投资者，出资者( investor的名词复数 )
参考例句：
a con man who bilked investors out of millions of dollars 诈取投资者几百万元的骗子 a cash bonanza for investors 投资者的赚钱机会

57 interim
adj.暂时的，临时的；n.间歇，过渡期间
参考例句：
The government is taking interim measures to help those in immediate need.政府正在采取临时措施帮助那些有立即需要的人。 It may turn out to be an interim technology.这可能只是个过渡技术。

58 chamber
n.房间，寝室；会议厅；议院；会所
参考例句：
For many,the dentist's surgery remains a torture chamber.对许多人来说，牙医的治疗室一直是间受刑室。 The chamber was ablaze with light.会议厅里灯火辉煌。

59 inventory
n.详细目录，存货清单
参考例句：
Some stores inventory their stock once a week.有些商店每周清点存货一次。 We will need to call on our supplier to get more inventory.我们必须请供应商送来更多存货。

60 inverse
adj.相反的，倒转的，反转的；n.相反之物；v.倒转
参考例句：
Evil is the inverse of good.恶是善的反面。 When the direct approach failed he tried the inverse.当直接方法失败时，他尝试相反的做法。

61 invoice
vt.开发票；n.发票，装货清单
参考例句：
The seller has to issue a tax invoice.销售者必须开具税务发票。 We will then send you an invoice for the total course fees.然后我们会把全部课程费用的发票寄给你。

62 labor
n.劳动，努力，工作，劳工；分娩；vi.劳动，努力，苦干；vt.详细分析；麻烦
参考例句：
We are never late in satisfying him for his labor.我们从不延误付给他劳动报酬。 He was completely spent after two weeks of hard labor.艰苦劳动两周后，他已经疲惫不堪了。

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