2m method 2m法
3m method 3m法
a scores a值
accounting convention 會計慣例
accounting for acquisitions 購併的會計處理
accounting for debtors 應收賬款核算
accounting for depreciation 折舊核算
accounting for foreign currencies 外匯核算
accounting for goodwill 商譽核算
accounting for stocks 存貨核算
accounting policies 會計政策
accounting standards 會計準則
accruals concept 權責發生原則
achieving credit control 實現信用控制
acid test ratio 酸性測試比率
actual cash flow 實際現金流量
adjusting company profits 企業利潤調整
advance payment guarantee 提前償還保金
adverse trading 不利交易
advertising budget 廣告預算
advising bank 通告銀行
age analysis 賬齡分析
aged debtors analysis 逾期賬款分析
aged debtors’exception report 逾期應收款的特殊報告
aged debtors’exception report 逾期賬款特別報告
aged debtors’report 逾期應收款報告
aged debtors’report 逾期賬款報告
all—monies clause 全額支付條款
amortization 攤銷
analytical questionnaire 調查表分析
analytical skills 分析技巧
analyzing financial risk 財務風險分析
analyzing financial statements 財務報表分析
analyzing liquidity 流動性分析
analyzing profitability 盈利能力分析
analyzing working capital 營運資本分析
annual expenditure 年度支出
anticipating future income 預估未來收入
areas of financial ratios 財務比率分析的對象
articles of incorporation 合併條款
asian crisis 亞洲(金融)危機
assessing companies 企業評估
assessing country risk 國家風險評估
assessing credit risks 信用風險評估
assessing strategic power 戰略地位評估
assessment of banks 銀行的評估
asset conversion lending 資產轉換貸款
asset protection lending 資產擔保貸款
asset sale 資產出售
asset turnover 資產周轉率
assets 資產
association of british factors and discounters 英國代理人與貼現商協會
auditor's report 審計報告
aval 物權擔保
bad debt 壞賬
bad debt level 壞賬等級
bad debt risk 壞賬風險
bad debts performance 壞賬發生情況
bad loans 壞賬
balance sheet 資產負債表
balance sheet structure 資產負債表結構
bank credit 銀行信貸
bank failures 銀行破產
bank loans．availability 銀行貸款的可獲得性
bank status reports 銀行狀況報告
bankruptcy 破產
bankruptcy code 破產法
bankruptcy petition 破產申請書
basle agreement 塞爾協定
basle agreement 《巴塞爾協定》
behavorial scoring 行為評分
bill of exchange 匯票
bill of lading 提單
bis 國際清算銀行
bis agreement 國際清算銀行協定
blue chip 藍籌股
bonds 債券
book receivables 賬面應收賬款
borrowing money 借人資金
borrowing proposition 借款申請
breakthrough products 創新產品
budgets 預算
building company profiles 勾畫企業輪廓
bureaux (信用諮詢)公司
business development loan 商業開發貸款
business failure 破產
business plan 經營計畫
business risk 經營風險
buyer credits 買方信貸
buyer power 購買方力量
buyer risks 買方風險
campari 優質貸款原則
canons of lending 貸款原則
capex 資本支出
capital adequacy 資本充足性
capital adequacy rules 資本充足性原則
capital commitments 資本承付款項
capital expenditure 資本支出
capital funding 資本融資
capital investment 資本投資
capital strength 資本實力
capital structure 資本結構
capitalization of interest 利息資本化
capitalizing development costs 研發費用資本化
capitalizing development expenditures 研發費用資本化
capitalizing interest costs 利息成本資本化
cascade effect 瀑布效應
cash assets 現金資產
cash collection targets 現金托收目標
cash cycle 現金循環周期
cash cycle ratios 現金循環周期比率
cash cycle times 現金循環周期時間
cash deposit 現金儲蓄
cash flow adjustments 現金流調整
cash flow analysis 現金流量分析
cash flow crisis 現金流危機
cash flow cycle 現金流量周期
cash flow forecasts 現金流量預測
cash flow lending 現金流貸出
cash flow profile 現金流概況
cash flow projections 現金流預測
cash flow statements 現金流量表
cash flows 現金流量
cash position 現金頭寸
cash positive je現金流量
cash rich companies 現金充足的企業
cash surplus 現金盈餘
cash tank 現金水槽
cash-in-advance 預付現金
categorized cash flow 現金流量分類
ce 優質貸款原則
ceo 執行長
chairman 董事長，總裁
chapter 11 rules 第十一章條款
charge 抵押
charged assets 抵押資產
chief executive officer 執行長
collateral security 抵押證券
collecting payments 收取付款
collection activitv 收款活動
collection cycle 收款環節
collection procedures 收款程式
collective credit risks 集合信用風險
comfortable liquidity positi9n 適當的流動性水平
commercial mortgage 商業抵押
commercial paper 商業票據
commission 佣金
commitment fees 承諾費
common stock 普通股
common stockholders 普通股股東
company and its industry 企業與所處行業
company assets 企業資產
company liabilities 企業負債
company loans 企業借款
competitive advantage 競爭優勢
competitive forces 競爭力
competitive products 競爭產品
complaint procedures 申訴程式
computerized credit information 計算機化信用信息
computerized diaries 計算機化日誌
confirmed letter of credit 承兌信用證
confirmed letters of credit 保兌信用證
confirming bank 確認銀行
conservatism concept 謹慎原則
consistency concept 一貫性原則
consolidated accounts 合併報表
consolidated balance sheets 合併資產負債表
contingent liabilities 或有負債
continuing security clause 連續抵押條款
contractual payments 契約規定支出
control limits 控制限度
control of credit activities 信用活動控制
controlling credit 控制信貸
controlling credit risk 控制信用風險
corporate credit analysis 企業信用分析
corporate credit controller 企業信用控制人員
corporate credit risk analysis 企業信用風險分析
corporate customer 企業客戶
corporate failure prediction models 企業破產預測模型
corporate lending 企業貸款
cost leadership 成本領先型
cost of sales 銷售成本
costs 成本
country limit 國家限額
country risk 國家風險
court judgments 法院判決
covenant 貸款保證契約
covenants 保證契約
creative accounting 尋機性會計
credit analysis 信用分析
credit analysis of customers 客戶信用分析
credit analysis of suppliers 供應商的信用分析
credit analysis on banks 銀行信用分析
credit analysts 信用分析
credit assessment 信用評估
credit bureau reports 信用諮詢公司報告
credit bureaux 信用機構
credit control 信貸控制
credit control activities 信貸控制活動
credit control performance reports 信貸控制績效報告
credit controllers 信貸控制人員
credit cycle 信用循環
credit decisions 信貸決策
credit deterioration 信用惡化
credit exposure 信用敞口
credit granting process 授信程式
credit information 信用信息
credit information agency 信用信息機構
credit insurance 信貸保險
credit insurance advantages 信貸保險的優勢
credit insurance brokers 信貸保險經紀人
credit insurance limitations 信貸保險的局限
credit limits 信貸限額
credit limits for currency blocs 貨幣集團國家信貸限額
credit limits for individual countries 國家信貸限額
credit management 信貸管理
credit managers 信貸經理
credit monitoring 信貸監控
credit notes 欠款單據
credit period 信用期
credit planning 信用計畫
credit policy 信用政策
credit policy issues 信用政策發布
credit proposals 信用申請
credit protection 信貸保護
credit quality 信貸質量
credit rating 信用評級
credit rating agencies 信用評級機構
credit rating process 信用評級程式
credit rating system 信用評級系統
credit reference 信用諮詢
credit reference agencies 信用評級機構
credit risk 信用風險
credit risk assessment 信用風險評估
credit risk exposure 信用風險敞口
credit risk insurance 信用風險保險
credit risk．individual customers 個體信用風險
credit risk：bank credit 信用風險：銀行信用
credit risk：trade credit 信用風險：商業信用
credit scoring 信用風險評分
credit scoring model 信用評分模型
credit scoring system 信用評分系統
credit squeeze 信貸壓縮
credit taken ratio 受信比率
credit terms 信貸條款
credit utilization reports 信貸利用報告
credit vetting 信用審查
credit watch 信用觀察
credit worthiness 信譽
creditor days 應付賬款天數
cross-default clause 交叉違約條款
currency risk 貨幣風險
current assets 流動資產
current debts 流動負債
current ratio requirement 流動比率要求
current ratios 流動比率
customer care 客戶關注
customer credit ratings 客戶信用評級
customer liaison 客戶聯絡
customer risks 客戶風險
cut-off scores 及格線
cycle of credit monitoring 信用監督循環
cyclical business 周期性行業
daily operating expenses 經營費用
day’s sales outstanding 收回應收賬款的平均天數
debentures 債券
debt capital 債務資本
debt collection agency 債務托收機構
debt issuer 債券發行人
debt protection levels 債券保護級別
debt ratio 負債比率
debt securities 債券
debt service ratio 還債率
debtor days 應收賬款天數
debtor's assets 債權人的資產
default 違約
deferred payments 延期付款
definition of leverage 財務槓桿率定義
deposit limits 儲蓄限額
depositing money 儲蓄資金
depreciation 折舊
depreciation policies 折舊政策
development budget 研發預算
differentiation 差別化
direct loss 直接損失
directors salaries 董事薪酬
discretionary cash flows 自決性現金流量
discretionary outflows 自決性現金流出
distribution costs 分銷成本
dividend cover 股息保障倍數
dividend payout ratio 股息支付率
dividends 股利
documentary credit 跟單信用證
dso 應收賬款的平均回收期
duration of credit risk 信用風險期
eastern bloc countries 東方集團國家
ebitda 扣除利息、稅收、折舊和攤銷之前的收益
ecgd 出口信貸擔保局
economic conditions 經濟環境
economic cycles 經濟周期
economic depression 經濟蕭條
economic growth 經濟成長
economic risk 經濟風險
electronic data interchange(edi) 電子數據交換
environmental factors 環境因素
equity capital 權益資本
equity finance 權益融資
equity stake 股權
eu countries 歐盟國家
eu directives 歐盟法規
eulaw 歐盟法律
eurobonds 歐洲債券
european parliament 歐洲議會
european union 歐盟
evergreen loan 常年貸款
exceptional item 例外項目
excessive capital commitments 過多的資本承付款項
exchange controls 外匯管制
exchange-control regulations 外匯管制條例
exhaust method 排空法
existing competitors 現有競爭對手
existing debt 未清償債務
export credit agencies 出口信貸代理機構
export credit insurance 出口信貸保險
export factoring 出口代理
export sales 出口額
exports credit guarantee department 出口信貸擔保局
extending credit 信貸展期
external agency 外部機構
external assessment methods 外部評估方式
external assessments 外部評估
external information sources 外部信息來源
extraordinary items 非經常性項目
extras 附加條件
facility account 便利賬戶
factoring 代理
factoring debts 代理收賬
factoring discounting 代理折扣
factors chain international 國際代理連鎖
failure prediction scores 財務惡化預測分值
fasb (美國)財務會計準則委員會
faulty credit analysis 破產信用分析
fees 費用
finance，new business ventures 為新興業務融資
finance，repay existing debt 為償還現有債務融資
finance,working capital 為營運資金融資
financial assessment 財務評估
financial cash flows 融資性現金流量
financial collapse 財務危機
financial flexibility 財務彈性
financial forecast 財務預測
financial instability 財務的不穩定性
financial rating analysis 財務評級分析
financial ratios 財務比率
financial risk 財務風險
financial risk ratios 財務風險比率
fitch ibca 惠譽評級
fitch ibca ratings 惠譽評級
fixed assets 固定資產
fixed charge 固定費用
fixed charge cover 固定費用保障倍數
fixed costs 固定成本
floating assets 浮動資產
floating charge 浮動抵押
floor planning 底價協定
focus 聚焦
forced sale risk 強制出售風險
foreign exchange markets 外匯市場
forfaiting 福費廷
formal credit rating 正式信用評級
forward rate agreements 遠期利率協定
fras 遠期利率協定
fund managers 基金經理
fx transaction 外匯交易
gaap 公認會計準則
gearing 財務槓桿率
geographical spread of markets 市場的地理擴展
global target 全球目標
going concern concept 持續經營原則
good lending 優質貸款
good times 良好時期
government agencies 政府機構
government interference 政府干預
gross income 總收入
guarantee of payment 支付擔保
guaranteed loans 擔保貸款
guarantees 擔保
high credit quality 高信貸質量
high credit risks 高信貸風險
high default risk 高違約風險
high interest rates 高利率
high risk regions 高風險區域
highly speculative 高度投機
high-risk loan 高風險貸款
high-value loan 高價值貸款
historical accounting 歷史會計處理
historical cost 歷史成本
ias 國際會計準則
iasc 國際會計準則委員會
ibtt 息稅前利潤
ice 優質貸款原則
idealliquidity ratios 理想的流動性比率
implied debt rating 隱含債務評級
importance of credit control 信貸控制的重要性
improved products 改進的產品 i
improving reported asset values 改善資產賬面價值
in house assessment 內部評估
in house credit analysis 內部信用分析
in house credit assessments 內部信用評估
in house credit ratings 內部信用評級
income bonds 收入債券
income statement 損益表
increasing profits 提高利潤
increasing reported profits 提高賬面利潤
indemnity clause 賠償條款
indicators of credit deterioration 信用惡化徵兆
indirect loss 間接損失
individual credit transactions 個人信用交易
individual rating 個體評級
industrial reports 行業報告
industrial unrest 行業動盪
industry limit 行業限額
industry risk 行業風險
industry risk analysis 行業風險分析
inflow 現金流入
information in financial statements 財務報表中的信息
in-house credit ratings 內部信用評級
initial payment 初始支付
insolvencies 破產
institutional investors 機構投資者
insured debt 投保債務
intangible fixed asset 無形固定資產
inter-company comparisons 企業間比較
inter-company loans 企業間借款
interest 利息
interest cost 利息成本
interest cover ratio 利息保障倍數
interest cover test 利息保障倍數測試
interest holiday 免息期
interest payments 利息支付
interest rates 利率
interim statements 中報(中期報表)
internal assessment methods 內部評估方法
internal financing ratio 內部融資率
internal revenue service 美國國稅局
international accounting standards committee 國際會計準則委員會
international accounting standards(ias) 國際會計準則
international chamber of commerce 國際商會
international credit ratings 國際信用評級
international factoring association 國際代理商協會
international settlements 國際結算
inventory 存貨
inverse of current ratio 反轉流動比率
investment analysts 投資分析人員
investment policy 投資政策
investment risk 投資風險
investment spending 投資支出
invoice discounting 發票貼現
issue of bonds 債券的發行
issued debt capital 發行債務資本
junk bond status 垃圾債券狀況
just-in-time system(jit) 適時系統
key cash flow ratios 主要現金流量指標
labor unrest 勞動力市場動盪
large．scale borrower 大額借貸者
legal guarantee 法律擔保
legal insolvency 法律破產
lending agreements 貸款契約
lending covenants 貸款保證契約
lending decisions 貸款決策
lending proposals 貸款申請
lending proposition 貸款申請
lending transactions 貸款交易
letters of credit 信用證
leverage 財務槓桿率
libor 倫敦同業拆借利率
lien 留置
liquid assets 速動資產
liquidation 清算
liquidation expenses 清算費
liquidity 流動性
liquidity and working capital 流動性與營運資金
liquidity ratios 流動比率
liquidity run 流動性危機
liquidity shortage 流動性短缺
loan covenants 貸款契約
loan guarantees 貸款擔保
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 倫敦同業拆借利率
long’term debt 長期負債
long-term funding 長期融資
long-term risk 長期風險
management 管理層
marginal lending 邊際貸款
marginal trade credit 邊際交易信貸
market surveys 市場調查
marketing 市場行銷
markets 市場
matching concept 配比原則
material adverse-change clause 重大不利變動條款
maximum leverage level 最高財務槓桿率限制
measurement and judgment 計量與判斷
measuring risk 風險計量
medium-term loan 中期貸款
microcomputer modelling 計算機建模
minimum current ratio requirement 最低流動比率要求
minimum leverage ratio 最低舉債比率
minimum net worth 最低淨值
minimum net-worth requirement 最低淨值要求
minimum risk asset ratio 最低風險資產比率
monitoring activity 監管活動
monitoring credit 信用監控
monitoring customer credit limits 監管客戶信貸限額
monitoring risks 監管風險
monitoring total credit limits 監管全部信貸限額
monthly reports 月報
moody's debt rating 穆迪債券評級
mortgage 抵押
mpr’oving balance sheet 改善資產負債表
multiple discriminate analysis 多元分析
national debt 國家債務
nci 無信貸間隔天數
near-cash assets 近似於現金的資產
negative cash flow 負現金流量
negative net cash flow 負淨現金流量
negative operational cash flows 負的經營性現金流量
negative pledge 限制抵押
net book value 淨賬面價值
net cash flow 淨現金流量
net worth test 淨值測試
new entrants 新的市場進人者
no credit interval 無信貸間隔天數
non-cash items 非現金項目
non-core business 非核心業務
non-operational items 非經營性項目
obtaining payment 獲得支付
one-man rule 一人原則
open account terms 無擔保條款
operating leases 經營租賃
operating profit 營業利潤
operational cash flow 營性現金流量
operational flexibility ~營彈性
optimal credit 最佳信貸
order cycle 訂貨環節
ordinary dividend payments 普通股股利支付
organization of credit activities 信貸活動的組織
overdue payments 逾期支付
over-trading 過度交易
overview of accounts 財務報表概覽·
parent company 母公司
pat 稅後利潤
payment in advance 提前付款
payment obligations 付款義務
payment records 付款記錄
payment score 還款評分
pbit 息稅前利潤
pbt 息後稅前利潤
percentage change 百分比變動
performance bonds 履約保證
personal guarantees 個人擔保
planning systems 計畫系統
pledge 典押
points-scoring system 評分系統
policy setting 政策制定
political risk 政治風險
potential bad debt 潛在壞賬
potential credit risk 潛在信用風險
potential value 潛在價值
predicting corporate failures 企業破產預測
preference dividends 優先股股息
preferred stockholders 優先股股東
preliminary assessment 預備評估
premiums 溢價
primary ratios 基礎比率
prior charge capital 優先償付資本
priority cash flows 優先性現金流量
priority for creditors 債權人的清償順序
priority payments 優先支付
product life cycle 產品生命周期
product market analysis 產品市場分析
product range 產品範圍
products 產品
professional fees 專業費用
profit 利潤
profit and loss account 損益賬戶
profit margin 利潤率
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 所有權價值
providers of credit 授信者
provision accounting 準備金會計處理
prudence concept 謹慎原則
public information 公共信息
public relations 公共關係
purpose of credit ratings 信用評級的目的
purpose of ratios 計算比率的目的
qualitative covenants 定性條款
quantitative covenants 定量條款
query control 質疑控制
quick ratio 速動比率
rating exercise 評級實踐
rating process for a company 企業評級程式
ratio analysis 比率分析
ratio analyst weaknesses ~l率分析的缺陷
real insolvency 真實破產
real sales growth 實際銷售收入增長率
realization concept 實現原則
receivables 應收賬款
recession 衰退
reducing debtors 沖減應收賬款
reducing profits 沖減利潤
reducing provisions 沖減準備金
reducing reported profits 沖減賬面利潤
reducing stocks 減少存貨
registrar of companies 企業監管局
regulatory risk 監管風險
releasing provisions 沖回準備金
relocation expenses 費用再分配
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／董事長報告
reserve accounting 準備金核算
residual cash flows 剩餘現金流量
restricting bad debts 限制壞賬
restrictions on secured borrowing 擔保借款限制
retention-of-title clauses 所有權保留條款
revenues 總收入
risk analysis reports 風險分析報告
risk and banks 風險與銀行
risk and companies 風險與企業
risk and return 風險與回報
risk capital 風險資本
risk-reward 風險回報
risk-weighted assets 風險加權資產
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 付款的擔保方式
secured assets 擔保資產
secured creditors 有擔保債權人
secured loans 擔保貸款
securities and exchange commission (美國)證券交易委員會
security guarantees 抵押擔保
security of payment 付款擔保
security general principles 擔保的一般原則
segmentation 細分
setting and policing credit limits 信用限額的設定與政策制定
settlement discount (提前)結算折扣
settlement terms 結算條款
share price 股價
short-term borrowing 短期借款
short-term creditors 短期負債
short-term liabilities 短期債務
short-termism 短期化
sic 常務詮釋委員會
significance of working capital 營運資金的重要性
single credit customer 單一信用客戶
single ratio analysis 單一比率分析
size of credit risk 信用風險的大小
slow stock turnover 較低的存貨周轉率
sources of assessments 評估信息來源
sources of credit information 信用信息來源
sources of risk 風險來源
sovereign rating 主權評級
specialist agencies 專業機構
specific debt issue 特別債券發行
speculative 投機性
speculative grades 投機性評級
split rating 分割評級
spot rate 現價(即期比率)
spreadsheets 電子數據表
staff redundancies 員工遣散費
standard and poor 標準普爾
standard security clauses 標準擔保條款
standard&poor's 標準普爾
standby credits 備用信用證
standing interpretations committee 證券交易委員會
standing starting credit limits 持續更新信用限額
statistical analysis 統計分析
statistical techniques 統計技巧
status reports (企業)狀況報告
stock valuations 存貨核算
stocks 股票
straight line depreciation method 直線折舊法
strategic positioning 戰略定位
suplus assets 盈餘資產
suplus rating 盈餘評級
supplier power 供應商的力量
supply chain 供應鏈
support rating 支持評級
swap agreement 換契約
swaps 互換
swot analysis swot分析
symptoms of failure questionnaires 企業破產徵兆調查表
takeovers 收購
tax payments 稅務支付
technical insolvency 技術破產
technology and change 技術進步
term loan 定期貸款
term of borrowing 借款期限
third party guarantees 第三方擔保
tier 1 capital 一類資本
tier 2 capital 二類資本
total credit limit 整體信用限額
total current assets 流動資產總額
trade companies 貿易企業
trade credit 商業信用
trade creditors 應付賬款
trade cycle 商業循環
trade cycle times 商業循環周期
trade debt 應收賬款
trade debtors 貿易債權人
trade indemnity 貿易賠償
trade references 貿易參考
trade-off 協定
trading outlook 交易概況
trading profit 營業利潤
traditional cash flow 傳統現金流量
triple a 三a
ucp 跟單信用證統一慣例
uncovered dividend 未保障的股利
uniform customs&practice 跟單信用證統一慣例
unpaid invoices 未付款發票
unsecured creditors 未擔保的債權人
usefulness of liquidity ratios 流動性比率的作用
uses of cash 現金的使用
using bank risk information 使用銀行風險信息
using financial assessments 使用財務評估
using ratios 財務比率的運用
using retention-of-title clauses 使用所有權保留條款
value chain 價值鏈
value of z scores z值模型的價值
variable costs 變動成本
variable interest 可變利息
variety of financial ratios 財務比率的種類
vetting procedures 審查程式
volatitle revenue dynamic 收益波動
volume of sales 銷售量
warning signs of credit risk 信用風險的警示
working assets 營運資產
working capital 營運資本
working capital changes 營運資本變化額
working capital management 營運資本管理
working capitalratios 營運資本比率
write-downs 資產減值
write-offs 勾銷
z score assessments z值評估
z score models z值模型
z scores z值
z scoring z值評分系統