Measurementandjudgment计量与判断

Measuringrisk风险计量

Medium-termloan中期贷款

Microcomputermodelling计算机建模

Minimumcurrentratiorequirement最低流动比率要求

Minimumleverageratio最低举债比率

Minimumnet-worthrequirement最低净值要求

Minimumnetworth最低净值

Minimumriskassetratio最低风险资产比率

Monitoringactivity监管活动

Monitoringcredit信用监控

Monitoringcustomercreditlimits监管客户信贷限额

Monitoringrisks监管风险

Monitoringtotalcreditlimits监管全部信贷限额

Monthlyreports月报

Moody'sdebtrating穆迪债券评级

Mortgage抵押

mpr‘ovingbalancesheet改善资产负债表

Multiplediscriminateanalysis多元分析

Nationaldebt国家债务NCI无信贷间隔天数

Near-cashassets近似于现金的资产

Negativecashflow负现金流量

Negativenetcashflow负净现金流量

Negativeoperationalcashflows负的经营性现金流量

Negativepledge限制抵押

Netbookvalue净账面价值

Netcashflow净现金流量

Networthtest净值测试

Newentrants新的市场进人者

Nocreditinterval无信贷间隔天数

Non-cashitems非现金项目

Non-corebusiness非核心业务

Non-operationalitems非经营性项目

Obtainingpayment获得支付

One-manrule一人原则

Openaccountterms无担保条款

Operatingleases经营租赁

Operatingprofit营业利润

Operationalcashflow营性现金流量

Operationalflexibility~营弹性

Optimalcredit最佳信贷

Ordercycle订货环节

Ordinarydividendpayments普通股股利支付

Organizationofcreditactivities信贷活动的组织

Over-trading过度交易

Overduepayments逾期支付

Overviewofaccounts财务报表概览

Parentcompany母公司PAT税后利润

Paymentinadvance提前付款

Paymentobligations付款义务

Paymentrecords付款记录

Paymentscore还款评分

PBIT息税前利润

PBT息后税前利润

Percentagechange百分比变动

Performancebonds履约保证

Personalguarantees个人担保

Planningsystems计划系统

Pledge典押

Points-scoringsystem评分系统

Policysetting政策制定

Politicalrisk政治风险

Potentialbaddebt潜在坏账

Potentialcreditrisk潜在信用风险

Potentialvalue潜在价值

Predictingcorporatefailures企业破产预测

Preferencedividends优先股股息

Preferredstockholders优先股股东

Preliminaryassessment预备评估

Premiums溢价

Primaryratios基础比率

Priorchargecapital优先偿付资本

Prioritycashflows优先性现金流量

Priorityforcreditors债权人的清偿顺序

Prioritypayments优先支付

Productlifecycle产品生命周期

Productmarketanalysis产品市场分析

Productrange产品范围

Products产品

Professionalfees专业费用

Profitabilitymanagement盈利能力管理

Profitabilityratios盈利能力比率

Profitability盈利能力

Profitandlossaccount损益账户

Profitmargin利润率

Profit利润

Promissorynotes本票

Propertyvalues所有权价值

Providersofcredit授信者

Provisionaccounting准备金会计处理

Prudenceconcept谨慎原则

Publicinformation公共信息

Publicrelations公共关系

Purposeofcreditratings信用评级的目的

Purposeofratios计算比率的目的

Qualitativecovenants定性条款

Quantitativecovenants定量条款

Querycontrol质疑控制

Quickratio速动比率Ratingexercise评级实践

Ratingprocessforacompany企业评级程序