國(guó)際業(yè)務(wù)常用英語(yǔ)詞匯

1、國(guó)際業(yè)務(wù)常用英語(yǔ)詞匯跟單結(jié)算及國(guó)際保函信用證Documentary credit 跟單信用證Back to back credit 背對(duì)背信用證Transferable credit 可轉(zhuǎn)讓信用證Un-transferable credit 不可轉(zhuǎn)讓信用證Red clause credit 紅條款信用證Revolving credit 循環(huán)信用證Standby letter of credit 備用信用證Negotiation credit 議付信用證Acceptance credit 承兌信用證Payment credit 付款信用證Irrevocable credit 不可撤銷信用證Pay

2、ment credit 付款信用證Deferred payment credit 延期付款信用證Confirmed credit 保兌信用證Usance credit payable at sight 假遠(yuǎn)期信用證Commercial contract 商務(wù)合同Importer 進(jìn)口商Exporter 出口商Applicant 申請(qǐng)人Beneficiary 受益人Opening bank/issuing bank 開證行Advising bank 通知行Reimbursing bank 償付行Presenting bank 交單行Confirming bank 保兌行Negotiating b

3、ank 議付行Accepting bank 承兌行Drawee bank 付款行Transferring bank 轉(zhuǎn)讓行Nominated bank 被指定銀行Expiry date and place 有效日期和地點(diǎn)Freely negotiable 自由議付Restricted negotiable 限制議付Cumulative 可累計(jì)Non-cumulative 不可累計(jì)Deferred payment 延期付款Discounting 貼現(xiàn)Acceptance 承兌Negotiation 議付Discrepancies 不符點(diǎn)Presentation date 交單日期Period f

4、or presentation of documents 交單期限托收Collection 托收Collecting bank代收行Remitting bank 托收行Principal 委托人Drawee 付款人Clean collection 光票托收Documentary collection 跟單托收Outward collection 出口托收Collection instruction 托收指示Collection order 托收指令I(lǐng)nward collection 進(jìn)口代收Financial documents 金融單據(jù)Commercial documents 商業(yè)單據(jù)Doc

5、uments against acceptance (D/A) 承兌交單Documents against payment (D/P) 付款交單Documents against payment at sight (D/P at sight) 即期付款交單Documents against payment of usance bill 遠(yuǎn)期付款交單Terms and conditions of collection 托收條款單據(jù)Commercial invoice 商業(yè)發(fā)票Customs invoice 海關(guān)發(fā)票Consular 領(lǐng)事發(fā)票Pro forma invoice 形式發(fā)票Insura

6、nce policy 保險(xiǎn)單Transport documents 運(yùn)輸單據(jù)Bill of exchange/draft 匯票Usance bill 遠(yuǎn)期匯票Packing list 裝箱單Weight list 重量單Quantity certificate 數(shù)量單Certificate of origin 原產(chǎn)地證明Certificate of quality 品質(zhì)證明書Bill of lading 提單Blank back bill of lading/short form bill of lading 背面空白/簡(jiǎn)式提單Charter party bill of lading 租船提單

7、Combined transport bill of lading 多式聯(lián)運(yùn)提單Container bill of lading 集裝箱提單Airway bill 空運(yùn)單Postal receipt 郵包收據(jù)Cargo receipt 貨物收據(jù)其它Banking charges 銀行費(fèi)用Presentation of documents 提示單據(jù)Reimbursement/claim instructions 索匯路線Payment 付款A(yù)dvice of payment 付款通知Acceptance 承兌Advice of acceptance 承兌通知Endorsement 背書Blank

8、 endorsed 空白背書Carrier 承運(yùn)人Consignee 收貨人Chamber of commerce 商會(huì)Shipping mark 嘜頭Shipment date 裝運(yùn)日Discrepancy 不符點(diǎn)Freight charge 運(yùn)費(fèi)Freight payable at destination 運(yùn)費(fèi)預(yù)付至Correspondent bank 代理行Partial shipment 分批裝運(yùn)Transshipment 轉(zhuǎn)運(yùn)Port of loading 裝貨港Port of discharge 卸貨港Price terms 價(jià)格條款Release documents agains

9、t payment 付款贖單Release documents against acceptance 承兌贖單EXW(ex works) 工廠交貨價(jià)FCA( free carrier) 貨交承運(yùn)人價(jià)FAS(free alongside ship) 裝運(yùn)港船邊交貨價(jià)FOB(free on board) 裝運(yùn)港船上交貨價(jià)CFR(cost and freight) 成本加運(yùn)費(fèi)價(jià)CIF(cost, insurance and freight) 成本、保險(xiǎn)費(fèi)加運(yùn)費(fèi)價(jià)CPT(carriage paid to) 運(yùn)費(fèi)付至價(jià)CIP(carriage and insurance paid to) 運(yùn)費(fèi)、保險(xiǎn)費(fèi)付

10、至價(jià)DAF(delivered at frontier) 邊境交貨價(jià)DES( delivered ex ship) 目的港船上交貨價(jià)DEQ(delivered ex quay) 目的港碼頭交貨價(jià)DDU(delivered duty unpaid) 未完稅交貨價(jià)DDP(delivered duty paid) 完稅交貨價(jià)保函Guarantee 保函Tender guarantee/bid bond guarantee 投標(biāo)保函Performance guarantee 履約保函Advance payment guarantee 預(yù)付款保函Warranty guarantee 質(zhì)量保函Retent

11、ion money guarantee 留滯金保函Payment guarantee 付款保函Financial standby letter of credit 融資備用信用證Counter guarantee 反擔(dān)保函Principal 被擔(dān)保人Guarantor 擔(dān)保人Written statement 書面聲明Multiple drawing 多次索賠Claims under a bank guarantee 保函的索賠Place of jurisdiction 司法管轄地Commission on bond 保函傭金外匯資金Remittance; funds transfer匯款Ou

12、tward remittance 匯出匯款I(lǐng)nward remittance 匯入?yún)R款Telegraphic communications 電訊方式TELEX 電傳CABLE,TELEGRAM 電報(bào) Draft票匯Mail transfer信匯Remitter匯款申請(qǐng)人Payee or Beneficiary收款人Remitting bank匯出行Receiving/Paying bank匯入/解付行Customer transfer客戶匯款General financial institution transfer銀行間匯款Sender's correspondent 帳戶行Inte

13、rmediary bank中間行Drawee bank 匯票付款行Issue of draft 匯票的簽發(fā)Reimbursement of drafts 匯票的索償Clearing 清算Trade date 交易日Reference date 參考日Value date起息日Maturity date/Expiry date到期日Basis point基點(diǎn)Buyers market買方市場(chǎng)Purchase and sale of foreign exchange 結(jié)售匯Foreign exchange surrender結(jié)匯Spot即期Forward遠(yuǎn)期Current account 經(jīng)常項(xiàng)目

14、Current account convertibility 經(jīng)常項(xiàng)目可兌換Managed floating exchange rate有管理的浮動(dòng)匯率Pegged exchange rate釘住匯率Real effective exchange rate實(shí)際有效匯率Position頭寸Term structure期限結(jié)構(gòu)Capital account資本項(xiàng)目Interest-bearing asset生息資產(chǎn)Foreign direct investment外國(guó)直接投資CHIPS (Clearing House Inter-bank Payment System）同業(yè)支付清算系統(tǒng)SWIFT

15、(Society for Worldwide International Financial Telecommunication）環(huán)球銀行間金融電信協(xié)會(huì)Opening price開盤價(jià)Closing price收盤價(jià)Bid price 買入價(jià)Offer price 賣出價(jià)Extension展期Fixed exchange rate固定匯率Floating exchange rate 浮動(dòng)匯率Premium升水Discount貼水Financial derivative instruments金融衍生工具Futures期貨Option期權(quán)Option trading 期權(quán)的交易Swap掉期In

16、the Money 溢價(jià)期權(quán)At the Money 平價(jià)期權(quán)Out of the Money 折價(jià)期權(quán)Put option看跌期權(quán)Call option 看漲期權(quán)Long (buyer) 買方Short (seller) 賣方Position買賣角色Long call買入看漲期權(quán)Short call賣出看漲期權(quán)Long put買入看跌期權(quán)Short put賣出看跌期權(quán)Out-Of-Money不執(zhí)行（期權(quán)）Interest rate lap利率上限Interest rate floor利率下限Relative value相對(duì)價(jià)值Pay swap支付互換Option contract期權(quán)合約Am

17、erican style option美式期權(quán)European style option歐式期權(quán)The strike price/the exercise price執(zhí)行價(jià)格Option premium/option price期權(quán)費(fèi)Structured derivatives結(jié)構(gòu)化衍生工具Hedge對(duì)沖Dual currency deposit 雙幣存款USD/CNY linked deposit 美元/人民幣掛鉤產(chǎn)品Interest rate derivatives 利率衍生產(chǎn)品Interest rate option利率期權(quán)Structured interest rate product

18、s 結(jié)構(gòu)性利率產(chǎn)品To hedge currency exposures 對(duì)沖貨幣敞口Speculate 投機(jī)Yield enhancement products 增值產(chǎn)品Interest basis 計(jì)息方式Principal amount 本金Principal guaranteed 本金擔(dān)保Principal guaranteed deposit 本金擔(dān)保存款Spot reference 即期參考匯率Short-term view products 短期產(chǎn)品Hedge against套期保值 Exchange-rate regime 匯率機(jī)制Deposit account 定期

19、存款賬戶Cheque account 支票賬戶Clearing bank 清算銀行Foreign currency (exchange) reserve 外匯儲(chǔ)備Devaluation貨幣貶值Revaluation貨幣升值International balance of payment國(guó)際收支Cross rate/Arbitrage rate套匯匯率Foreign exchange fluctuation外匯波動(dòng)信貸基本詞匯（包括會(huì)計(jì)）Accounting convention 會(huì)計(jì)慣例Accounting for acquisitions 購(gòu)并的會(huì)計(jì)處理Accounting for debt

20、ors 應(yīng)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(yù)核算Accounting for stocks 存貨核算Accounting policies 會(huì)計(jì)政策Accounting standards 會(huì)計(jì)準(zhǔn)則Accruals concept 權(quán)責(zé)發(fā)生原則Achieving credit control 實(shí)現(xiàn)信用控制 Acid test ratio 酸性測(cè)試比率Actual cash flow 實(shí)際現(xiàn)金流量Adjusting company

21、 profits 企業(yè)利潤(rùn)調(diào)整Advance payment guarantee 提前償還保金 Adverse trading 不利交易Advertising budget 廣告預(yù)算Advising bank 通告銀行 Age analysis 賬齡分析 Aged debtors analysis 逾期賬款分析Aged debtorsreport 逾期應(yīng)收款報(bào)告Aged debtorsexception report 逾期應(yīng)收款的特殊報(bào)告Allmonies clause 全額支付條款A(yù)mortization 攤銷 Analytical questionnaire 調(diào)查表分析Analytical

22、 skills 分析技巧Analyzing financial risk 財(cái)務(wù)風(fēng)險(xiǎn)分析Analyzing financial statements 財(cái)務(wù)報(bào)表分析Analyzing liquidity 流動(dòng)性分析Analyzing profitability 盈利能力分析Analyzing working capital 營(yíng)運(yùn)資本分析Annual expenditure 年度支出 Anticipating future income 預(yù)估未來(lái)收入Areas of financial ratios 財(cái)務(wù)比率分析的對(duì)象Articles of incorporation 合并條款 Asian cris

23、is 亞洲(金融)危機(jī) Assessing companies 企業(yè)評(píng)估Assessing country risk 國(guó)家風(fēng)險(xiǎn)評(píng)估Assessing credit risks 信用風(fēng)險(xiǎn)評(píng)估Assessing strategic power 戰(zhàn)略地位評(píng)估Assessment of banks 銀行的評(píng)估Asset conversion lending 資產(chǎn)轉(zhuǎn)換貸款A(yù)sset protection lending 資產(chǎn)擔(dān)保貸款 Asset sale 資產(chǎn)出售Asset turnover 資產(chǎn)周轉(zhuǎn)率 Assets 資產(chǎn)Association of British Factors and Discou

24、nters 英國(guó)代理人與貼現(xiàn)商協(xié)會(huì) Auditor's report 審計(jì)報(bào)告Aval 物權(quán)擔(dān)保Bad debt 壞賬 Bad debt level 壞賬等級(jí)Bad debt risk 壞賬風(fēng)險(xiǎn) Bad debts performance 壞賬發(fā)生情況Bad loans 壞賬 Balance sheet 資產(chǎn)負(fù)債表 Balance sheet structure 資產(chǎn)負(fù)債表結(jié)構(gòu) Bank credit 銀行信貸 Bank failures 銀行破產(chǎn)Bank loansavailability 銀行貸款的可獲得性Bank status reports 銀行狀況報(bào)告Bankruptcy 破

25、產(chǎn)Bankruptcy code 破產(chǎn)法 Bankruptcy petition 破產(chǎn)申請(qǐng)書 Basle agreement 塞爾協(xié)議 Basle Agreement 巴塞爾協(xié)議Behavioral scoring 行為評(píng)分 Bill of exchange 匯票Bill of lading 提單BIS (Bank for International Settlements) 國(guó)際清算銀行BIS agreement 國(guó)際清算銀行協(xié)定 Blue chip 藍(lán)籌股Bonds 債券Book receivables 賬面應(yīng)收賬款Borrowing money 借人資金 Borrowing propos

26、ition 借款申請(qǐng)Breakthrough products 創(chuàng)新產(chǎn)品 Budgets 預(yù)算Building company profiles 勾畫企業(yè)輪廓 Business development loan 商業(yè)開發(fā)貸款Business failure 破產(chǎn) Business plan 經(jīng)營(yíng)計(jì)劃Business risk 經(jīng)營(yíng)風(fēng)險(xiǎn)Buyer credits 買方信貸Buyer power 購(gòu)買方力量 Buyer risks 買方風(fēng)險(xiǎn)CAMPARI 優(yōu)質(zhì)貸款原則Canons of lending 貸款原則Capital adequacy 資本充足性Capital adequacy rules

27、 資本充足性原則Capital commitments 資本承付款項(xiàng)Capital expenditure (Capex) 資本支出Capital funding 資本融資Capital investment 資本投資Capital strength 資本實(shí)力Capital structure 資本結(jié)構(gòu) Capitalization of interest 利息資本化 Capitalizing R&D costs/expenditures 研發(fā)費(fèi)用資本化Capitalizing interest costs 利息成本資本化Cascade effect 瀑布效應(yīng) Cash assets

28、現(xiàn)金資產(chǎn) Cash collection targets 現(xiàn)金托收目標(biāo)Cash cycle 現(xiàn)金循環(huán)周期Cash cycle ratios 現(xiàn)金循環(huán)周期比率 Cash cycle times 現(xiàn)金循環(huán)周期時(shí)間Cash deposit 現(xiàn)金儲(chǔ)蓄Cash flows 現(xiàn)金流量Cash flow adjustments 現(xiàn)金流調(diào)整Cash flow analysis 現(xiàn)金流量分析Cash flow crisis 現(xiàn)金流危機(jī)Cash flow cycle 現(xiàn)金流量周期 Cash flow forecasts/projections 現(xiàn)金流量預(yù)測(cè)Cash flow lending 現(xiàn)金流貸出Cash f

29、low profile 現(xiàn)金流概況Cash flow statements 現(xiàn)金流量表 Cash position 現(xiàn)金頭寸 Cash positive JE現(xiàn)金流量Cash rich companies 現(xiàn)金充足的企業(yè)Cash surplus 現(xiàn)金盈余Cash tank 現(xiàn)金水槽 Cash-in-advance 預(yù)付現(xiàn)金Categorized cash flow 現(xiàn)金流量分類 CE 優(yōu)質(zhì)貸款原則 CEO 首席執(zhí)行官Chairman 董事長(zhǎng), 總裁Chapter 11 rules 第十一章條款Charge 抵押Charged assets 抵押資產(chǎn)Chief executive officer

30、 首席執(zhí)行官Collateral security 抵押證券Collecting payments 收取付款 Collection activity 收款活動(dòng) Collection cycle 收款環(huán)節(jié)Collection procedures 收款程序 Collective credit risks 集合信用風(fēng)險(xiǎn) Comfortable liquidity position 適當(dāng)?shù)牧鲃?dòng)性水平Commercial mortgage 商業(yè)抵押Commercial paper 商業(yè)票據(jù)Commission 傭金 Commitment fees 承諾費(fèi)Common stock 普通股Common s

31、tockholders 普通股股東Company and its industry 企業(yè)與所處行業(yè)Company assets 企業(yè)資產(chǎn)Company liabilities 企業(yè)負(fù)債Company loans 企業(yè)借款Competitive advantage 競(jìng)爭(zhēng)優(yōu)勢(shì)Competitive forces 競(jìng)爭(zhēng)力Competitive products 競(jìng)爭(zhēng)產(chǎn)品Complaint procedures 申訴程序Computerized credit information 計(jì)算機(jī)化信用信息 Computerized diaries 計(jì)算機(jī)化日志Confirmed letter of cred

32、it 承兌信用證 Confirmed letters of credit 保兌信用證Confirming bank 確認(rèn)銀行Conservatism concept 謹(jǐn)慎原則Consistency concept 一貫性原則Consolidated accounts 合并報(bào)表Consolidated balance sheets 合并資產(chǎn)負(fù)債表Contingent liabilities 或有負(fù)債Continuing security clause 連續(xù)抵押條款 Contractual payments 合同規(guī)定支出Control limits 控制限度Control of credit ac

33、tivities 信用活動(dòng)控制Controlling credit 控制信貸Controlling credit risk 控制信用風(fēng)險(xiǎn)Corporate banking 公司業(yè)務(wù)Corporate credit analysis 企業(yè)信用分析Corporate credit controller 企業(yè)信用控制人員Corporate credit risk analysis 企業(yè)信用風(fēng)險(xiǎn)分析Corporate customer 企業(yè)客戶Corporate failure prediction models 企業(yè)破產(chǎn)預(yù)測(cè)模型Corporate lending 企業(yè)貸款Cost leadershi

34、p 成本領(lǐng)先型Cost of sales 銷售成本Costs 成本Country limit 國(guó)家限額Country risk 國(guó)家風(fēng)險(xiǎn)Court judgments 法院判決Covenant 貸款保證契約Covenants 保證契約Creative accounting 尋機(jī)性會(huì)計(jì)Credit analysis 信用分析Credit analysis of customers 客戶信用分析 Credit analysis of suppliers 供應(yīng)商的信用分析 Credit analysis on banks 銀行信用分析Credit analysts 信用分析Credit assess

35、ment 信用評(píng)估 Credit bureau reports 信用咨詢公司報(bào)告Credit bureau 信用機(jī)構(gòu)Credit control 信貸控制 Credit control activities 信貸控制活動(dòng) Credit control performance reports 信貸控制績(jī)效報(bào)告Credit controllers 信貸控制人員 Credit cover 信用風(fēng)險(xiǎn)擔(dān)保Credit cycle 信用循環(huán)Credit decisions 信貸決策Credit deterioration 信用惡化Credit exposure 信用敞口 Credit granting p

36、rocess 授信程序Credit information 信用信息Credit information agency 信用信息機(jī)構(gòu)Credit insurance 信貸保險(xiǎn) Credit insurance advantages 信貸保險(xiǎn)的優(yōu)勢(shì)Credit insurance brokers 信貸保險(xiǎn)經(jīng)紀(jì)人Credit insurance limitations 信貸保險(xiǎn)的局限 Credit limits 信貸限額Credit limits for currency blocs 貨幣集團(tuán)國(guó)家信貸限額Credit limits for individual countries 國(guó)家信貸限額Cr

37、edit line 授信額度Credit management 信貸管理Credit managers 信貸經(jīng)理 Credit monitoring 信貸監(jiān)控 Credit notes 欠款單據(jù)Credit period 信用期Credit planning 信用計(jì)劃Credit policy 信用政策Credit policy issues 信用政策發(fā)布Credit proposals 信用申請(qǐng) Credit protection 信貸保護(hù)Credit quality 信貸質(zhì)量Credit rating 信用評(píng)級(jí) Credit rating agencies 信用評(píng)級(jí)機(jī)構(gòu)Credit rat

38、ing process 信用評(píng)級(jí)程序 Credit rating system 信用評(píng)級(jí)系統(tǒng)Credit reference 信用咨詢Credit reference agencies 信用評(píng)級(jí)機(jī)構(gòu)Credit risk 信用風(fēng)險(xiǎn) Credit risk assessment 信用風(fēng)險(xiǎn)評(píng)估Credit risk exposure 信用風(fēng)險(xiǎn)敞口Credit risk insurance 信用風(fēng)險(xiǎn)保險(xiǎn) Credit risk of individual customers 個(gè)體信用風(fēng)險(xiǎn) Credit risk：bank credit 信用風(fēng)險(xiǎn)：銀行信用Credit risk：trade credi

39、t 信用風(fēng)險(xiǎn)：商業(yè)信用Credit scoring 信用風(fēng)險(xiǎn)評(píng)分Credit scoring model 信用評(píng)分模型Credit scoring system 信用評(píng)分系統(tǒng) 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(bào)告Credit vetting 信用審查 Credit watch 信用觀察Credit worthiness 信譽(yù)Creditor days 應(yīng)付賬款天數(shù)Cross-default clause 交叉違約條款 Currency risk

40、 貨幣風(fēng)險(xiǎn)Current assets 流動(dòng)資產(chǎn)Current debts 流動(dòng)負(fù)債Current ratio requirement 流動(dòng)比率要求 Current ratios 流動(dòng)比率Customer care 客戶關(guān)注 Customer credit ratings 客戶信用評(píng)級(jí) Customer liaison 客戶聯(lián)絡(luò) Customer risks 客戶風(fēng)險(xiǎn) Cut-off scores 及格線 Cycle of credit monitoring 信用監(jiān)督循環(huán) Cyclical business 周期性行業(yè) Daily operating expenses 經(jīng)營(yíng)費(fèi)用Days sal

41、es outstanding 收回應(yīng)收賬款的平均天數(shù)Debentures 債券 Debt capital 債務(wù)資本 Debt collection agency 債務(wù)托收機(jī)構(gòu) Debt issuer 債券發(fā)行人 Debt protection levels 債券保護(hù)級(jí)別 Debt ratio 負(fù)債比率Debt securities 債券 Debt service ratio 還債率Debtor days 應(yīng)收賬款天數(shù)Debtor's assets 債權(quán)人的資產(chǎn) Default 違約 Deferred payments 延期付款Definition of leverage 財(cái)務(wù)杠桿率定義

42、Deposit limits 儲(chǔ)蓄限額 Depositing money 儲(chǔ)蓄資金 Depreciation 折舊Depreciation policies 折舊政策Development budget 研發(fā)預(yù)算Differentiation 差別化Direct loss 直接損失Directors salaries 董事薪酬Discretionary cash flows 自決性現(xiàn)金流量Discretionary outflows 自決性現(xiàn)金流出Distribution costs 分銷成本 Dividend cover 股息保障倍數(shù) Dividend payout ratio 股息支付率

43、Dividends 股利Documentary credit 跟單信用證 DSO 應(yīng)收賬款的平均回收期Duration of credit risk 信用風(fēng)險(xiǎn)期 Eastern bloc countries 東方集團(tuán)國(guó)家 EBITDA 扣除利息、稅收、折舊和攤銷之前的收益Exports Credit Guarantee Department (ECGD) 出口信貸擔(dān)保局Economic conditions 經(jīng)濟(jì)環(huán)境 Economic cycles 經(jīng)濟(jì)周期 Economic depression 經(jīng)濟(jì)蕭條 Economic growth 經(jīng)濟(jì)增長(zhǎng) Economic risk 經(jīng)濟(jì)風(fēng)險(xiǎn) Ele

44、ctronic data interchange(EDI) 電子數(shù)據(jù)交換Environmental factors 環(huán)境因素 Equity capital 權(quán)益資本Equity finance 權(quán)益融資 Equity stake 股權(quán)EU countries 歐盟國(guó)家EU directives 歐盟法規(guī)EU law 歐盟法律Eurobonds 歐洲債券 European parliament 歐洲議會(huì) European Union 歐盟Evergreen loan 常年貸款Exceptional item 例外項(xiàng)目Excessive capital commitments 過多的資本承付款項(xiàng)

45、Exchange controls 外匯管制Exchange-control regulations 外匯管制條例 Exhaust method 排空法Existing competitors 現(xiàn)有競(jìng)爭(zhēng)對(duì)手Existing debt 未清償債務(wù)Export buyers credit出口買方信貸Export collection loan 出口托收貸款Export credit agencies 出口信貸代理機(jī)構(gòu)Export credit insurance 出口信貸保險(xiǎn)Export factoring 出口代理 Export sales 出口額 Export sellers credit出口

46、買方信貸Export negotiation 出口議付Extending credit 信貸展期External agency 外部機(jī)構(gòu)External assessment methods 外部評(píng)估方式External assessments 外部評(píng)估External information sources 外部信息來(lái)源Extraordinary items 非經(jīng)常性項(xiàng)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 Inte

47、rnational 國(guó)際代理連鎖 Failure prediction scores 財(cái)務(wù)惡化預(yù)測(cè)分值 FASB (美國(guó))財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Faulty credit analysis 破產(chǎn)信用分析Fees 費(fèi)用Finance, new business ventures 為新興業(yè)務(wù)融資Finance, repay existing debt 為償還現(xiàn)有債務(wù)融資Finance, working capital 為營(yíng)運(yùn)資金融資 Financial assessment 財(cái)務(wù)評(píng)估 Financial cash flows 融資性現(xiàn)金流量 Financial collapse 財(cái)務(wù)危機(jī) Financ

48、ial 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 charge cover 固定費(fèi)用保障倍數(shù)Fixed costs 固定成本Floating

49、 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)Forfaiting 福費(fèi)廷 Formal credit rating 正式信用評(píng)級(jí)Forward bill discount 遠(yuǎn)期信用證項(xiàng)下匯票貼現(xiàn)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 Geographica

50、l 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(yíng)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 risk 高信貸風(fēng)險(xiǎn) High default ris

51、k 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(guó)際會(huì)計(jì)準(zhǔn)則 IASC 國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) IBTT 息稅前利潤(rùn) 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 credit contr

52、ol 信貸控制的重要性Improved products 改進(jìn)的產(chǎn)品 Improving 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(rùn) Increasing reported profits 提高賬面利潤(rùn) Indemnit

53、y 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 財(cái)務(wù)報(bào)表中的信息 I

54、nitial 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(wú)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Interest holiday 免息期 Interest payments 利息支付Inte

55、rest 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(guó)國(guó)稅局 International Accounting Standards Committee 國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) International Accounting Standards(IAS) 國(guó)際會(huì)計(jì)準(zhǔn)則 International Chamber of Commerce 國(guó)際商會(huì)International credit ratings 國(guó)際信用評(píng)級(jí)International Factoring 國(guó)際保理International Factoring Association 國(guó)際代理商協(xié)會(huì)I