2M method 2M法
3M method 3M法
A scores A值
Accounting convention 会计惯例
Accounting for acquisitions 购并的会计处理
Accounting for debtors 应收账款核算
Accounting for depreciation 折旧核算
Accounting for foreign currencies 外汇核算
Accounting for goodwill 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
Adverse trading 不利交易
Advertising budget 广告预算
Advising bank 通告银行
Age analysis 账龄分析
Aged 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
Amortization 摊销
Analytical questionnaire 调查表分析
Analytical skills 分析技巧
Analyzing financial risk 财务风险分析
Analyzing financial statements 财务报表分析
Analyzing liquidity 流动性分析
Analyzing profitability 盈利能力分析
Analyzing working capital 营运资本分析
Annual expenditure 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 incorporation 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
Assessment of banks 银行的评估
Asset conversion lending 资产转换贷款
Asset protection lending 资产担保贷款
Asset sale 资产出售
Asset turnover 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
Bankruptcy 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 expenditures 研发费用资本化
Capitalizing interest costs 利息成本资本化
Cascade 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 projections 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
Collateral 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
Consistency concept 一贯性原则
Consolidated accounts 合并报表
Consolidated balance sheets 合并资产负债表
Contingent 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
Corporate 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 judgments 法院判决
Covenant 贷款保证契约
Covenants 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 analysts 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 deterioration 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 brokers 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 blocs 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 utilization reports 信贷利用报告
Credit vetting 信用审查
Credit watch 信用观察
Credit worthiness 信誉
Creditor 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 liaison 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
Debentures 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
Debtor days 应收账款天数
Debtor's assets 债权人的资产
Default 违约
Deferred payments 延期付款
Definition of leverage 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
Differentiation 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
Dividend cover 股息保障倍数
Dividend payout ratio 股息支付率
Dividends 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 bloc 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
Equity 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
Evergreen 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 assessments 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 collapse 财务危机
Financial flexibility 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
Fixed 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
Geographical 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 speculative 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
Indemnity clause 赔偿条款
Indicators 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 investors 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
Interim 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 Chamber 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
Inventory 存货
Inverse 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
Invoice 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

Labor 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