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