非洲发展银行中常用 词汇表

Acronyms (English / 缩略词(英文 AADFI Association of AfricanDevelopment Finance Institutions非洲开发金融机构协会AADT annual average daily traffic年度日平均交通流量ABEDA Arab Bank for EconomicDevelopment in Africa非洲经济发展阿拉伯银行ACP African, Caribbean and PacificStates非洲、加勒比及太平洋国家ACP African, Caribbean and Pacific非洲、加勒比及太平洋地区ACSAD Arab Center for the Studies of Arid Zones and Dry Lands阿拉伯干旱地区和陆地研究中心ADAB AustralianDevelopmentAssistance Bureau澳大利亚开发援助局ADB African Development Bank非洲开发银行ADB Asian Development Bank亚洲开发银行ADC Andean Development Corporation 安第斯开发公司ADF African Development Fund非洲开发基金会ADFAED Abu Dhabi Fund for Arab Economic Development阿布扎比争取阿拉伯经济发展基金ADT average daily traffic日平均交通流量AEO agricultural extension officer农业技术推广官员AfDB African Development Bank非洲开发银行AfDF African Development Fund非洲开发基金会AFESD Arab Fund for Economic andSocial Development阿拉伯经济与社会发展基金会AGCD Belgian Administration for Development Cooperation比利时开发合作署AIC average incremental cost平均增量成本AID (United States Agency forInternational Development(美国国际开发署AIDS acquiredimmune-deficiencysyndrome获得性免疫缺损综合症(艾滋病ALADI Latin American IntegrationAssociation拉丁美洲一体化协会AMSC African Management ServicesCompany非洲管理服务公司AMTIESA Association of ManagementTraining Institutes of Eastern andSouthern Africa东部和南部非洲管理培训学院协会APD agricultural price deflator农业价格缩减指数APDF African Project DevelopmentFacility非洲项目发展基金APPER Africa's Priority Program forEconomic Recovery非洲经济复兴重点方案ARD agriculture and rural development农业与农村开发ARI accounting rate of interest会计利率ASAL agricultural sector adjustment loan 农业部门调整贷款AsDB Asian Development Bank亚洲开发银行AT appropriatetechnology适用技术AU animalunit牲畜单位BCEAO Central Bank of West African States西非国家中央银行bdoe barrels per day of oil equivalent日产石油桶当量BEAC Bank of Central African States中非国家银行BIS Bank for International Settlement国际清算银行BOAD West African Development Bank 西非开发银行BOD biochemical oxygen demand生化物需氧量BOD5 biochemical oxygen demand overfive days生化物五天需氧量boe barrels of oil equivalent石油桶当量BTO back-to-officereport出差情况汇报BTU British Thermal Unit英国热量单位CABEI Central American Bank forEconomic Integration中美洲经济一体化银行CACM Central American Common Market 中美洲共同市场CAD cash against documents交单付款CAD computer aided design计算机辅助设计CAI computer aided instruction计算机辅助指导CAM computer aided manufacture计算机辅助制造CAM country assistance management国别援助管理CARIBANK Caribbean Development Bank 加勒比开发银行CARICOM CaribbeanCommunity加勒比联盟CB currentblend现时混合比率CBF Central bank Facility中央银行融通资金CBR crude birth rate总出生率CCCE Caisse Centrale de CoopérationEconomic中央经济合作银行 [法]CCF consumption conversion factor消费换算系数CCL critical consumption level临界消费水平CDB Caribbean Development Bank加勒比开发银行CDC CommonwealthDevelopment Corporation英联邦开发公司CEM country economic memorandum国家经济备忘录CEMLA Center for Latin American Monetary Studies拉丁美洲货币研究中心CES constant elasticity of substitution不变替代弹性CESW country economic and sector work国别经济和部门研究CGCED Caribbean Group for Cooperationin Economic Development加勒比经济开发合作集团CGE computable general equilibriummodel可计算的总体平衡模型CGIAR Consultative Group onInternational Agricultural Research国际农业研究磋商小组CHW community health worker社区保健人员CIAT International Center for Tropical Agriculture国际热带农业中心CIDA CanadianInternationalDevelopment Agency加拿大国际开发署CIF cost, insurance and freight到岸价格CILSS Permanent Inter-State Committeefor Drought Control in the Sahal萨赫勒旱灾国际干旱委员会CIMMYT International Center for Maize and Wheat Improvement 国际玉米和小麦改良中心CIP International Potato Center国际马铃薯中心CIR country implementation review国别项目执行情况检查CKD completely knocked down全部拆散的,整车拆散的CMEA Council for Mutual EconomicAssistance经济互助委员会CMS World Bank Capital MarketsSystem世界银行资本市场体系c.o.b. close of business截止时间CODAM Committee on Director's Administrative Matters董事行政事项委员会COLTS ContinuouslyOfferedLonger-Term Securities连续上市的长期证券COMECON Council for Mutual Economic Assistance经济互助委员会c/p charterparty租船契约,租船合同CPE centrally planned economy中央计划经济CPI consumer price index消费物价指数CPM critical path method关键工序线路法CPP country program paper国别方案报告CRF capital recovery factor资本回收系数CRI consumption rate of interest消费利率DAC DevelopmentAssistanceCommittee (OECD发展援助委员会(经济合作与发展组织DACON Data on Consulting Firms咨询公司数据DANIDA Danish International Development Agency 丹麦国际开发局DCF discounted cash flow现金流量贴现DEL direct exchange line直接汇兑额度DFC Development Finance Company开发金融公司(新西兰DFI Development Finance Institution开发金融研究所(菲律宾 DOD debt outstanding and disbursed 已支付的未偿还债务DRC domestic resource cost国内资源成本DRCC domestic resource cost coefficient国内资源成本系数DUP directly unproductive profitseeking activities直接谋求非生产性利润的活动DWT deadweighttonnage载重吨位EAL export adjustment loan出口调整贷款EC EuropeanCommunities欧洲联盟ECA Economic Commission for Africa非洲经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECLAC Economic commission for LatinAmerican and the Caribbean拉丁美洲及加勒比地区经济委员会ECU European Currency Unit欧洲货币单位(埃居EDC Export Development Corporation(Canada出口发展公司(加拿大EDF European Development Fund欧洲开发基金EDF export development fund出口开发基金EDI Economic Development Institute经济发展学院EDT total external debt外债总额EEC European Economic Community 欧洲经济共同体EEZ exclusive economic zone专属经济区EFT electronic funds transfer电子资金转帐EGS exports of goods and services货物与劳务出口EIB European Investment Bank欧洲投资银行EIRR economic internal rate of return 经济内部收益率EMGF Emerging Markets Growth Fund 新兴市场发展基金ENVP net present value in efficiency prices净现值的效率价格EPC effective protection coefficient有效保护系数EPP equivalent purchasing power购买力等值EPS Executive Project Summary项目提要EPZ export processing zone出口加工区ERL emergency reconstruction loan紧急复兴贷款ERP Export Rehabilitation Project出口恢复项目ERR economic rate of return经济收益率ESAMI Eastern and Southern AfricanManagement Institute东部和南部非洲管理学院ESCAP Economic and Social Commission for Asia and the Pacific亚洲及太平洋经济和社会理事会ESMAP Energy Sector ManagementAssistance Program能源部门管理援助计划ESW economic and sector work经济与部门研究EUA European unit of Account欧洲会计单位FAC Fond d'Aide et de Coopération 援助与合作基金FAO Food and Agricultural Organization of the United Nations 联合国粮食和农业组织FAS free alongside ship船边交货价格FCL full container load(集装箱整箱货FFB fresh fruit bunch鲜果束FIAS Foreign Investment Advisory Service外国投资咨询服务FIFO first in, first out先进先出法FIL financial intermediary loan金融中介机构贷款FINNIDA Finnish Department ofInternational DevelopmentCooperation芬兰国际开发合作部fio free in and out船方不负担装卸费用FIRR financial internal rate of return 财务内部收益率FOB, fob free on board船上交货价格foq free on quay码头交货价格fow free on wharf码头交货价格FSR farming systems research耕作制度研究FTZ free trade zones自由贸易区GAMS General Algebraic Modeling System通用代数模型系统GATT General Agreement on Tariffs and Trade关税及贸易总协定GCI General Capital Increase普遍增资GDI gross domestic investment国内总投资GDP gross domestic product国内生产总值GDY gross domestic income国内总收入GFCF gross fixed capital formation固定资本形成总额GMP gross material product物质生产总值;工农业生产总值GNI gross national investment 国民总投资GNP gross national product国民生产总值GNY gross national income国民总收入GRIP Guaranteed Recovery ofInvestment Principal投资本金保收GRT gross (register tonnage总(注册吨位GSP Generalized System of Preferences 普遍优惠制;普惠制GTZ German Agency for TechnicalCooperation德国技术合作公司GW gigawatt十亿瓦,十万万瓦HABITAT United Nations Center for Human Settlements联合国人类居住中心HDM Highways Design and Maintenance Model公路设计和养护模型HES household expenditure survey家庭开支调查HFCS high fructose corn syrup高果糖玉米糖浆HYV high yielding variety高产量品种IAEA International Atomic EnergyAgency国际原子能机构IARC international agricultural research centers国际农业研究中心IBF international banking facility国际银行基金、便利IBPGR International Board for PlantGenetic Resources国际植物遗传资源委员会IBRD International Bank for Reconstruction and Development国际复兴开发银行ICAO International Civil AviationOrganization国际民用航空组织ICARDA International Center forAgricultural Research in the DryAreas干旱地区农业研究国际中心ICAs internationalcommodityagreements国际商品协定ICB international competitive bidding国际竞争性招标ICIPE International Center of InsectPhysiology and Ecology国际昆虫生理学及生态学中心ICOR incremental capital-output ratio 资本-产出增量比例ICOs internationalcommodityorganizations国际商品组织ICP International Comparison Project国际比较项目ICRISAT International Crops ResearchInstitute for the Semi-Arid Tropics国际半干旱热带地区作物研究所ICSID International Center for Settlement of Investment Disputes解决投资争端国际中心IDA InternationalDevelopmentAssociation国际开发协会IDB Inter-American Development Bank 美洲开发银行IDC interest during construction建设期利息IDF industrial development and finance 工业开发与融资IDRC InternationalDevelopmentResearch Center国际开发研究中心(加拿大 IDS International DevelopmentStrategy国际发展战略IEA International Energy Agency国际能源机构IEC information-education-communication (loan信息-教育-通讯(贷款IFAD International Fund for Agricultural Development 国际农业发展基金IFC International Finance Corporation国际金融公司IFIs international financial institutions国际金融机构IFPRI International Food Policy Research Institute国际粮食政策研究所IITA International Institute of TropicalAgriculture热带农业国际研究所ILCA International Livestock Center for Africa国际非洲牲畜中心ILO International Labor Office国际劳工局ILO International Labor Organization 国际劳工组织ILRAD International Laboratory for Research on Animal Diseases国际动物疾病研究实验室IM initiatingmemorandum(项目初始备忘录IMF International Monetary Fund国际货币基金组织IMO InternationalMaritimeOrganization国际海事组织IPF Indicative Planning Figures指导性计划数字IPPF International Planned ParenthoodFederation国际计划生育联合会IRR internal rate of return内部收益率IRRI International Rice ResearchInstitute国际水稻研究所IsDB Islamic Development Bank伊斯兰开发银行ISIC International Standard IndustrialClassification of All EconomicActivities全部经济活动的国际标准产业分类ISNAR International Service for National Agricultural Research 国家农业研究国际服务中心ITPA industrial and trade policy adjustment工业与贸易政策调整ITPAL industrial and trade policy adjustment loan工业与贸易政策调整贷款ITU International Telecommunications Union国际电信联盟KFAED Kuwait Fund for Arab Economic Development科威特争取阿拉伯经济发展基金KfW Kreditanstalt für Wiederaufbau复兴信贷银行(德国LBO leveragedbuyout杠杆收购LCB local competitive bidding国内竞争性招标LCL less than carloald freight零担货运LCL less than container load拼箱装运LDC less developed country欠发达国家LER land equivalent, equivalent ratio 土地等值,等值比率LIB limited international bidding有限国际招标LIBOR London interbank offered rate 伦敦银行同业往来贷款利率,伦敦银行同业拆放利率LIFO last in, first out后进先出法LLDCs least developed countries最不发达国家LMBO leveraged management buyout 杠杆管理收购LMIC lower middle income country中低收入国家LNG liquefied natural gas液化天然气LPG liquefied petroleum gas液化石油气LRAIC long-run average incremental cost 长期平均增量成本LRMC long-run marginal cost长期边际成本LTB long-term blended cost rate长期混合成本比率LTPR long-term prime rate长期优惠利率M & E monitoring and evaluation监测与评价MAI mean annual increment 年平均增长量mbdoe millions of barrels per day oil equivalent日产石油百万桶当量MBO management by objectives目标管理MCC marginal capacity cost边际生产能力成本MCH maternal and child health妇幼保健MCH mother and child health妇幼保健MFA MultifibreArrangement多种纤维协定MFN most-favored-nation最惠国MGS imports of goods and services货物与劳务进口MIBOR Madrid interbank offered rate马德里银行同业拆放利率MIGA Multilateral Investment Guarantee Agency多边投资担保机构MIIA Multilateral Investment Insurance Agency多边投资保险机构MIS management information system 管理信息系统MOF multioptionfacility多种选择贷款MON motor octane number马达辛烷值MOV maintenance of value保值MSAs most seriously affected countries 受影响最严重的国家MSY maximum sustainable yield最高可持续收益MTN multilateral trade negotiations多边贸易谈判MTR MidtermReview中期检察MUV (World Bank Manufacturing Unit Value(世界银行制造单位值MYRA multiyearreschedulingarrangement多年债务调整安排n.a. notapplicable不适用n.a. notavailable无资料可引,不详NER net energy ratio净能源比例n.e.s. not elsewhere specified未另说明n.f.s. non-factorservices非要素服务NGL natural gas liquids液态天然气NGO non-governmentalorganization 非政府组织NIC newly industrialized country新兴工业化国家(地区NIC newly industrializing country新兴工业化过程中的国家(地区 NIEO New International Economic Order 国际经济新秩序n.i.e. not included elsewhere别处未包括的,未另外列明的NIF note issuance facility票据发行资金NMDC Netherlands Ministry forDevelopment Cooperation荷兰开发合作部NMP net material product物质生产净值NORAD Norwegian Agency for International Development挪威国际开发局NPC nominal protection coefficient 名义保护系数NPV net present value净现值NPW net present worth净现值NRR net reproduction rate净生育率NRT net register tonnage净注册吨位O & M Operations & Maintenance经营与维修O & M organization & methods组织与方法OAS Organization of American States美洲国家组织OAU Organization of African Unity非洲统一组织OCAM Common African and Mauritian Organization非洲与毛里求斯共同组织OCT overseas countries and territories 海外国家和地区ODA OverseasDevelopmentAdministration (United Kingdom海外开发署(英国ODA official development assistance政府开发援助,官方开发援助OECD Organization for Economic Cooperation and Development经济合作与发展组织OECF Overseas Economic Cooperation Fund (Japan海外经济协力基金(日本OECS Organization of Eastern Caribbean States东加勒比海国家组织OEOA Office for Emergency Operationsin Africa非洲紧急行动办公室OFR on-farmresearch农场研究OLADE Latin American EnergyOrganization拉丁美洲能源组织OLS ordinary least squares普通最小平方OMA orderly marketing arrangements有序销售安排OMS Operational Manual Statement 业务手册条例OOF other official flows其他官方资金流量OPAS OperationalAssistance业务援助计划OPEC Organization of PetroleumExporting Countries石油输出国组织ORT oral dehydration therapy口服补液疗法o/w ofwhich其中PAG Preparatory Assistance to theGovernment (Mission对政府的预备援助(团 PAHO Pan American Health Organization 泛美卫生组织PAYE pay-as-you-earn现收现付PCR project completion report项目完成报告PEARL public enterprise administrationand reform loan公共企业管理与改革贷款PEM protein-energymalnutrition蛋白能量营养不良PER price-earning ratio; P/E ratio价格收益比率PERL public enterprise rationalizationloan公共企业合理化贷款PERL public enterprise reform loan公共企业改革贷款PERL public enterprise rehabilitation loan 公共企业恢复贷款PERL program evaluation and reviewtechnique方案评审法PFP Policy Framework Paper政策框架报告PIB Project Information Brief项目情况简要介绍PIR project implementation review项目实施情况检察PKD partly knocked down部分拆散的PMU project management unit项目管理单位PPAM project performance audit memorandum项目实施情况审计备忘录PPAR project performance audit report 项目实施情况审计报告PPBS planning, programming, budgeting system计划、规划和预算系统PPF Project Preparation Facility项目准备基金PPR Performance Planning and Review 工作计划与考核(制度PPR project performance report项目实施情况报告PQLI Physical Quality of Life Index物质生活质量指数PTO powertake-off动力输出装置PTR pupil-teacherratio学生教师比例PVO private voluntary organization私人自愿组织R & D research and development研究与开发RFP request for proposal要求提出建议RIC reconstruction import credit建设用进口信贷RMSM revised minimum standard model 修正的最低标准模型ROA return on assets资产收益ROC return on capital资本收益ROE return on equity股本收益ROI return on investment投资收益ro/ro roll-on/roll-off滚装/滚卸法RTA reimbursable technical assistance 可偿还技术援助RUF revolving underwriting facility循环包销措施SAD sector adjustment loan部门调整贷款SADCC Southern African Development Co-ordination Conference南部非洲发展协调会议SAL structural adjustment lending结构调整贷款SAM social accounting matrix社会核算矩阵SAMA Saudi Arabian Monetary Agency 沙特阿拉伯货币局SAP (World Bank Program of Special Assistance (to Member Countries(世界银行(对成员国提供的特别援助方案SAR staff appraisal report工作人员评估报告SBC social benefit-cost ratio社会效益成本比率SCF standard conversion factor标准换算系数SCI selective capital increase选择性增资SCI special capital increase特别增资SDC Swiss Development Corporation瑞士开发公司SECAL sector adjustment Loan部门调整贷款SES socio-economicstatus社会经济状况SFA Special Facility for Africa非洲特种贷款SFD Saudi Fund for Development沙特开发基金SFSA Special Facility for SubsaharanAfrica撒哈拉以南非洲特种贷款SIBOR Singapore interbank offer rate 新加坡银行同业往来利率SID Society for InternationalDevelopment国际开发学会SIDA SwedishInternationalDevelopment Authority瑞典国际开发署SIL specific investment loan特种投资贷款SIM sector investment and maintenance loan 部门投资和维持贷款SIR sector implementation review部门执行情况检查SITC Standard International Trade Classification标准国际贸易分类SKD semi-knockeddown部分拆散的SLL sustainable level of lending可持续的贷款水平SME small and medium enterprises中小型企业SMI small and medium industries中小型工业SMS subject matter specialist专题专家SMSE small- and medium-scaleenterprises中小型企业SMSI small- and medium-scale industries 中小型工业SNPV social net present value社会净现值SOE statement of expenditure费用报表SOE state-ownedenterprise国有企业SPAAR Special Program for AfricanAgricultural Research非洲农业研究特别计划SPPF Special Project Preparation Facility 特种项目准备贷款SRR social rate of return社会收益率SSE small-scaleenterprise小型企业SSI small-scaleindustry中型企业SSWR social shadow wage rate社会影子工资率Stabex System for the stabilization of ACP and OCT mining products 稳定非洲、加勒比及太平洋地区以及海外国家和地区的矿产品制度STD subscriber trunk dialing用户中继拨号SWP Staff Working Paper工作人员工作文件(报告Sysmin Special financing facility for ACPand OCT mining products对非洲、加勒比及太平洋地区以及海外国家和地区矿产品的特别融资T & V Training & Visit培训与访问(制度TAC Technical Advisory Committee技术顾问委员会TAL technical assistance loan技术援助贷款TCDC technical cooperation amongdeveloping countries发展中国家间的技术合作tce ton of coal equivalent吨煤当量TDR Special Program for Research and Training in Tropical Disease 热带疾病研究与培训特别计划TEI technical efficiency index技术效率指标TEU twenty equivalent units二十等量单位toe ton of oil equivalent吨石油当量TOU time-of-use按使用时间计费TPC tax-paidcost完税价TPM Trigger Price Mechanism触发价格机制TSP triplesuperphosphate三元过磷酸钙UA unit of account记帐单位UAMBD African and Mauritius Union ofDevelopment Banks非洲与毛里求斯开发银行联合会UDEAC Central African Customs and Economic Union中非关税与经济联盟UFS useful farm space有效农田面积ULV ultra low volume最低量UMIC upper middle income country中高收入国家UMOA West African Monetary Union西非货币联盟UNCDF United Nations CapitalDevelopment Fund联合国资本开发基会UNCSTD United Nations Conference on Science and Technology forDevelopment联合国科技与发展会议UNCTAD United Nations Conference on Trade and Development联合国贸易和发展会议UNCTC United Nations Center on Transnational Corporations联合国跨国公司中心UNDP United Nations DevelopmentProgram联合国开发计划署UNEO United Nations EmergencyOperations联合国紧急行动UNEP United Nations EnvironmentProgram联合国环境规划署UNESCO United Nations Educational,Scientific and CulturalOrganization联合国教育、科学及文化组织UNFPA United Nations Fund forPopulation Activities联合国人口活动基金UNFSTD United Nations Financing System for Science and Technology forDevelopment联合国科技开发资助系统UNICEF United Nations Children's Fund联合国儿童基金会。

常见银行英语词汇美式论文、报告写作技巧编者按：美式教育的特点即是课程内容强调学生参与及创新运用，因此，报告便成了常见的考核学生学习成果的方式，比如实验报告、学期报告、专题报告、研究报告及论文（含毕业论文）等。

研究生presentation 及seminar 的机会更是占很大的比重，有些甚至占学期成绩很大比例。

如何完成报告、论文同时得到良好的成绩，是本文提供给有志留学的有心人参考的目的。

美国大学生由於自小已养成自动寻找答案习惯，在启发式的教育环境下，写报告、论文对他们来说比较不陌生，虽然专业知识上美国学生不见得比外籍学生强，但是表达能力由於自小培养，加上英语能力的优势，常比外籍学生在报告、论文方面有较隹的利基。

反之中国学生比较缺乏报告写作的训练，因此如果在留学过程中无法适应美式教育会比较辛苦，其实论文、报告的写作要领其实不难，只要把握技巧就可水到渠成。

通常论文由篇首(Preliminaries)，本文(Texts)以及参考资料(References)三部分构成；而这三大部分各自内容如下：(一) 篇首：封面(Title)序言(Preface)谢词(Acknowledge)提要(Summary)目录(Tables and Appendixes)(二) 本文：引言(Introduction)主体，含篇(Part)、章(Chapter)、节(Section) 、以及注释(Footnotes)(三)参考资料：参考书目(References or Bibliography)附录资料(Appendix)。

进行论文或报告写作之前，先要确定想要表达的主题，主题确定后，将其具体表达，即为题目。

题目可以提供研究者：一.研究的方向二.研究的范围三.资料搜集的范围四.预期研究成果通常在确定题目之後就开始找资料从事研究，建议在找资料之前最好去问教授有哪些参考资料来源可供参考引用。

构思为确定写作大纲或Proposal 的先前步骤，大纲是论文、报告的骨干，Proposal 是研究的架构、流程及范围的说明书。

世行、亚行项目词汇abatement technologies ，减排技术，减污技术above quota, 超限额，超配额above the line (item), 线上（条目）absorption accounting; full cost accounting, 全额成本记帐法accelerate a loan, 加速贷款准备工作accelerated recall [MOV], 加速回收（货币） [ 保值 ]accelerated recovery, 加速回收（货币）acceleration of maturity (of a loan) [IBRD], 提前到期 [ 国际复兴开发银行 ]acceptance, accepting house [UK], 承兑；票据承兑银行 [ 英国 ]acceptance; bank acceptance; banker's acceptance, 承兑；银行承兑；银行承兑票据acceptance rate (by beneficiaries of a project), （项目受益人的）受益率 accomodating policy, 融通政策accommodation type, 融通类型accountability, 会计责任，经营责任accounting period, 会计期 ; 会计结算期accounting practices, 会计业务，会计实务，核算惯例accounting price, 会计价格，帐目价格accounting procedure, 会计程序accounting rate of interest - ARI, 会计利率（简写为 ARI ）accounting rate of return, 会计收益率accounting unit, 会计核算单位accrual, 应计accruals, 应记项目 ; 应计收支额accrued depreciation, 应计折旧accrued interest - AI, 应计利息，应收利息，累计利息（简写为 AI ）accrued loan commissions, 应计贷款佣金acid deposition, 酸沉降acid rain, 酸雨act of state, 国家行为action plan, 行动计划active borrower, 当前借款国active loan, 当前贷款activity brief [EDI], 活动简报 [ 经济发展学院 ]actual figures, 实际数字actuarial lump sum, 精算总数ad valorem (customs) dutyadditionality, 额外贷款additional facility [ICSID], 追加的融通资金 [ 解决投资争端国际中心 ]Additional Facility Rules [ICSID], 融通资金追加条例 [ 解决投资争端国际中心 ]adjective law; procedural law, 程序法adjustable peg [foreign exchange], 可调整钉住汇率 [ 外汇 ]adjustment, 调整adjustment aid, 调整援助administrative machinery, 行政机构advance contracting, 先期合同advance contribution scheme (for IDA-10), 先期提供捐款资金计划（国际开发协会第 10 次增advance deposit, 预缴押金advance payment, 预付款advance payment security, 先期付款保证advance repayment, 提前清偿，预付advanced farmer, 技术先进农民advanced studies, 高级研究advanced training, 高级培训affiliate, 附属公司，子公司，联营公司，联号affiliate bank, 联营银行，分行，联属银行affordability, 承担能力，承受能力affordability ratio, 可承受比率agency line; credit line on a agency basis [IFC], 代理机构信贷额度 [ 国际金融公司 ]agency (line) subprojects, 代理机构（信贷额度）子项目agency securities, obligations [.], 政府机构证券，债务 [ 美国 ]aggregate demand, 总需求aggregative planning, 总体计划，宏观计划aging schedule [accounts receivable], 帐龄分类表 [ 应收帐款 ]agreement to reimburse, 支付协议agro-economist, 农业经济学家agroforestry, 农林业agroindustries, 农工综合企业agroprocessing, 农产品加工agroprocessing industries, 农产品加工业agrosupport industry, 支农工业aid dependency, 援助依赖国air dried ton, 风干吨allocated costs, 调拨成本，已分摊成本allocation of loan proceeds, 贷款资金的分配allocation of net income, 净收入的分配allocation of profits; appropriation of profits, 利润分配；利润拨付allocation of resources, 资源分配，资源配置allotment [budget], 分配，拨款（预算）allowance for contingencies; reserve forcontingencies; contingency allowance, 应急筹备金，意外事件准备金allowance for depreciation, 折旧备抵alternative bid [procurement], 副标 [ 采购 ]alternative energy, 代用能源amendment; amending agreement, 修正案；修正协定amortization schedule, 分期偿付计划 ; 分期偿付时间表andropogon, 须芒草annotated agenda, 注明的议程 ; 加注议程announcement effect, 宣布效应annualization, 年度化，年率化，按年计算annuity bond, 年金债券annuity system [debt service], 年金制 ; 年度还本付息制 [ 偿债 ] annuity-type repayment terms, 年金式偿付条件anthracite; hard coal, 无烟煤；硬煤anticipatory rate setting - ARS, 预期确定利率（简写为 ARS ）application for withdrawal (from loan account or credit account), （从贷款帐户或信贷帐户中）提款申请application of funds, 资金申请appraisal fee, 评估费appraisal mission, 评估团appraisal team, 评估小组approach paper; issues paper, 探讨问题的文件appropriation, 拨款aqua privy, 蹲式冲水厕所Arbitral Tribunal, 仲裁法庭area specific project, 特定领域项目arm's length contract, 公平合同arrearage ； arrears, 欠款；（未付清款项的）尾数articles of incorporation, 公司条例，公司章程ash farming; burn-beating; burning, 刀耕火种assessed income, 核定所得，估定所得asset stripping, 资产流失associated crops; cropping, 间种；套种associated gas, 伴生天然气attachment [legal], 扣押，查封财产 [ 法律 ]Attitude Survey, 态度调查attrition rate, 损耗率audit report, 审计报告auditor, 审计员 ; 审计师authenticated specimen of signature, 经正式鉴定的签字样本authorized positions [personnel], 预算内（编制内）职位 [ 人事 ] authorized share capital, 法定股本autoconsumption of food, 粮食生产者的自身消费automatic resetting mechanism, 利率自动重新确定机制availability fee, 有效费average earning assets - AEA, 平均创收资产（简写为 AEA ）average effective tax rate - AETR, 平均实际税率（简写为 AETR ）average incremental cost - AIC, 平均增量成本（简写为 AIC ）average loan life - ALL, 贷款平均偿付期限（简写为 ALL ）avoidance, 逃税award, 授标award, 仲裁赔款awarding committee, 评标委员会，授标委员会 [ 合同 ]back value, 回算值；倒求值background paper, 背景文件、背景材料backhaul traffic, 回运backstopping, 技术援助back-to-back credit, 背对背信用证back-to-office report - BTO, 出差情况汇报（简写为 BTO ）backup (underwriting) facility, 后备（保险）项目backup (underwriting) facility fee, 后备（保险）项目费用bad debt, 坏账，呆账badly performing loan, 履行不佳的贷款 ; 不良贷款bailout loan, 拯救性贷款balance, to (an account), 轧平（帐户），平衡（帐目）balance carried forward, 结转余额balance of payments, 国际贸易差额balance of payments position, 国际收支状况balance-of-system costs, 系统配套费用balance of trade, 国际贸易平衡balances [cash], 余额 [ 现金 ]balances held on a covered basis, 有变现资产作后备的余额（）balancing equipment, 辅助设备balancing subsidy, 平衡补贴balloon loan, 最后一次偿付的金额最大的贷款balloon payment, 最后一笔为最大的分期付款ballpark figure, 大约数字bank examiner, 银行总监bank exposure, 银行放款总额"Bank first" principle, " 世界银行第一 " 原则"Bank last" principle," 世界银行最后 " 原则bank performance, 银行业绩bank rate, 中央银行贴现率banker's markup; banker's spread; gross margin; gross earnings margin [banks], 银行利差；银行毛利 [ 银行 ]bankable assurances, 银行可承兑的保险、保证bankable project, 银行可担保的项目bar chart, 柱形或条形统计图表barefoot doctor, 赤脚医生basal dressing; bottom dressing, 施底肥base convention, 基本协议base costs; baseline costs, 基本成本；基线成本base (lending) program [IBRD], 基本（贷款）规划 [ 国际复兴开发银行 ]base year, 基准年，基年basic account, 基本帐户basic education, 基础教育basic health care, 基本卫生保健basic research, 基础研究basic skills, 基本技能basic subjects, 基本科目basis point, 基点basket extractor, exit mechanism [GATT], " 出篮子 " 机制，退出机制 [ 关贸协定 ]basket unit, 多种货币单位，复合货币单位basket unit of account, 多种货币记帐单位，货币篮子记帐单位bear market, 熊市，空头市场bearer bond, 无记名债券beggar-my-neighbor policy," 以邻为壑 " 政策behest project, 指令性项目bellwether (of economic trends), （经济趋势的）前导benchmark jobs, 基准工作，基准职位benchmark portfolio, 基准证券投资组合benchmark spread, 基准利差beneficial interest, 受益股权益beneficiation [minerals], 提炼 [ 矿物 ]benefit-cost ratio [US]; cost-benefit ratio [UK], 效益成本比率 [ 美国 ] ；成本效益比率 [英国 ]benefit stream, 连续效益best practice, 最佳方法bid form, 标书 ; 投标表格bid guarantee, 投标保证金bid opening, 开标bid package, 一揽子投标bidding conditions, 招标条件bill of quantities, 工程量清单；建筑工程清单；数量清单billing agent, 托收人biodiversity, 生物多样性biogas plant, 生物气体工厂；沼气厂biomass energy, 生物能源biosphere reserve, 生物圈保护地bisque clause, 修正条款black economy;black market, 黑市blanket effect, 覆盖效应；总括效应blanket purchase order - BPO, 一揽子购货定单（简称 BPO ）blanket release, 解除限制blend country, 混合贷款国家blend financing; mixed financing, 混合贷款blending (of flows), 混合（资金流量）blind trust, 保密委托，保密信托block release, 离职培训block tariff, 分段收费block trading, 大宗证券交易block train, 固定列车blue chip; blue chip security, 蓝筹股；热门股票blue stained cotton, 蓝色污染棉Board of Governors, 理事会Boards of the Bank and the Fund, 世界银行和国际货币基金组织理事会body corporate; corporate body, institution, 法人团体；法人机构Standard legal language used in legal documents, 标准法律语言bonded area; free trade zone - FTZ, 保税区；自由贸易区（简写为 FTZ ） bonded contractor, 取得履约保证的承包商bonded industrial estate, 保税工业区bonding company, 担保公司bonus clause, 奖励条款bonus issue, 发行红股bonus share, 红利股book value, 帐面价值boomtown effect, 城市发展效应booster pump, 升压泵；前置泵；增压泵；助水泵；接力泵border bias, 地边偏差border currency (unit), 边境货币（单位）border ditch irrigation, 畦沟灌溉border industry, 边境工业border taxes, 边境税borrower ownership, 借款人所有制borrowing capacity, 借款能力borrowing cost, 借款费用，借款成本borrowing from the public, 向公众借款；公开销售债券borrowing pool [IBRD], 借款总库 [ 国际复兴开发银行 ]borrowing rate, 借款利率bottom out (of a recession), （从经济衰退中）走出谷底bottom up (approach) [projects], 自下而上的（做法） [ 项目 ]bracketing, 限定说明branch ministry, 专业部brand name product, 名牌产品bread grains, 用于制作面包的谷物breadwinner, 挣钱养家的人breakbulk, 杂件货物break clause; escape clause; jeopardy clause, 中断条款；免责条款breakdown, 细目，分类breakeven analysis, 保本分析 ; 盈亏临界分析 ; 盈亏平衡分析breakeven point, 盈亏临界点 ; 盈亏平衡点 ; 收支平衡点bridge; bridging loan, 过渡 ; 过渡贷款bridging facility, 过渡性融通资金 ; 应急融通资金brief [project], 简介 [ 项目 ]broad money, 广义货币broken cross rates, 有差异的套汇汇率brown projects, 棕色项目 : 指解决城市面临的最迫切和紧急的环境问题的项目Bruno ratio, 布鲁诺比率bubble concept, 气泡观念bubble-up effect, 冒泡效应 ; 上泛效应bucket latrine, 马桶式厕所budget closure, 预算关闭期budget cuts, 预算削减budget deficit; budgetary gap, 预算赤字；预算缺口budget estimates, 概算，预算估计budget neutral, 维持现状的预算；中性预算buffer stock scheme, 缓冲存货制 ; 调节性库存制build-own-operate-transfer - BOOT, 建造－所有－经营－移交制（简写为 BOOT ） built-in evaluation, 内在评估built-in tendency, 内在趋势bull market, 多头市场bullet issue, 一次性发售bump integrator, 路面累计颠簸仪bunching, 混合，归并bunching of maturities, 到期归类bund, 堤岸，码头bunker; bunker oil, 船用油；燃料油bunkering, 装入燃料buoyant demand, 需求上扬，需求活跃buoyant market, 活跃的市场burn beating, 刀耕火种business accounting, 企业会计 ; 经营核算business community, 实业界，企业界business cycle; trade cycle, 商业周期 ; 经济周期buy-back agreement; take-out agreement, 回购协议；返销协议buying rate of exchange, 买入汇率call for capital; call of capital, 缴股通知call in a loan, 收回贷款，催收贷款call loan, 通知放款 ; 短期拆借 ; 活期放款call money; day to day money; demand money;money at call, 拆放款；日拆款；日用资金；短期放款；活期资金call option, 买入期权；购买期货权call order contract, 活期雇佣合同 ; 活期订货合同callable (capital; subscription), 通知即缴（资本 ; 认购资本）called up (share) capital; paid in (share) capital, 实收（股本）资金；缴讫（股本）资金calling in of a currency, 货币回收calving rate, 产犊率cap, 上限capital account, 资本帐户 ; 资本项目capital adequacy, 资本充足capital assets; fixed assets; permanent assets; fixedcapital [accounting], 资本资产；固定资产；永久资产；固定资本 [ 会计 ] capital base, 自有资本 ; 资本基础capital consumption allowance, 资本耗用备抵（即折旧备抵） ; 资本消耗扣除 capital deepening, 资本增密；资本深化capital deepening investment, 资本增密投资capital efficiency, 资本效益capital endowment, 捐赠资本capital equipment; capital goods, 资本设备；资本货物capital expenditure; capital outlay, 资本支出；基本建设支出capital flight; flight of capital, 资本外逃；资本外流capital formation, 资本形成capital gain, 资本收益capital grants, 资本赠与capital impairment, 资本减损capital inadequacy, 资本不足capital intensity, 资本集约；资本密集capital-intensive, 资本密集型；资本集约型capital labor ratio, 资本劳动力比率capital output ratio, 资本产出比率capital position, 资本头寸 ; 资本拥有量capital recovery factor - CRF, 资本回收系数（简写为 CRF ）capital service ratio, 资本还本付息比率capital stock, 股金；股本capital widening, 资本扩张capitalized expenses, 资本化费用capitation tax; poll tax; head tax, 人头税capture . of public services), 滥用（公共服务等）capture fishery; harvest fishery, 捕渔业career development, 事业发展；职业开发carried interest [petroleum industry], 附带权益 ; 部分权益 [ 石油工业 ]carrying loss, 结存亏损carryover loan, 结转贷款carryovers, 结转额cascade tax, 汇积增值税 ; 多阶段征收的税款cash crop, 经济作物cash economy, 商品经济cash holdings, 现金存量cash inflows, 现金流入；现金注入casual labor, 临时工catch crop, 添闲作物categorical grant; targeted grant, 专项赠款；定向赠款cattle on the hoof; Live cattle, 未屠宰牲畜 ; 活牲畜。

2M method 2M 法3M method 3M 法A scores A 值Acco unting conven ti on 会计惯例Acco unting for acquisiti ons 购并的会计处理Accounting for debtors 应收账款核算Acco unting for depreciati on 折旧核算Acco unting for foreig n curre ncies 夕卜汇核算Acco un ti ng for goodwill 商誉核算Acco un ti ng for stocks 存货核算Acco un ti ng policies 会计政策Acco un ti ng sta ndards 会计准贝UAccruals con cept 权责发生原则Achievi ng credit c ontrol 实现信用控制Acid test ratio 酸性测试比率Actual cash flow 实际现金流量Adjusti ng compa ny profits 企业利润调整Adva nee payme nt guara ntee 提前偿还保金Adverse trad ing 不禾U交易Advertis ing budget 广告预算Advis ing ba nk 通告银行Age an alysis 账龄分析Aged debtors an alysis 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 —mon ies clause 全额支付条款Amortizati on 摊销An alytical questi onn aire 调查表分析An alytical skills 分析技巧An alyzi ng financial risk 财务风险分析An alyz ing finan cial stateme nts 财务报表分析An alyzi ng liquidity 流动性分析An alyzi ng profitability 盈利能力分析An alyz ing worki ng capital 营运资本分析Annual expe nditure 年度支出An ticipat ing future in come 预估未来收入Areas of financial ratios 财务比率分析的对象Articles of in corporati on 合并条款Asian crisis 亚洲（金融）危机Assess ing compa nies 企业评估Assess ing country risk 国家风险评估Assessi ng credit risks 信用风险评估Assess ing strategic power 战略地位评估Assessme nt of banks 银行的评估Asset conversion lending 资产转换贷款Asset protect ion lending 资产担保贷款Asset sale 资产出售Asset turnover 资产周转率Assets 资产Associati on of British Factors and Disco un ters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 performa nee 坏账发生情况Bad loa ns 坏账Bala nee sheet 资产负债表Bala nee 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Ban kruptcy 破产Ban kruptcy code 破产法Ban kruptcy petiti on 破产申请书Basle agreeme nt 塞尔协议Basle Agreeme nt 《巴塞尔协议》Behavorial scori ng 行为评分Bill of excha nge 汇票Bill of ladi ng 提单BIS国际清算银行BIS agreeme nt国际清算银行协定Blue chip 蓝筹股Bonds 债券Book receivables 账面应收账款Borrow ing money 借人资金Borrow ing propositi on 借款申请Breakthrough products 仓U新产品Budgets 预算Buildi ng compa ny profiles 勾画企业轮廓Bureaux （信用咨询）公司Busin ess developme nt loa n 商业开发贷款Busi ness failure 破产Bus in ess pla n 经营计戈UBusin ess 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 len di ng 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 commitme nts 资本承付款项Capital expe nditure 资本支出Capital fun di ng 资本融资Capital in vestme nt 资本投资Capital stre ngth 资本实力Capital structure 资本结构Capitalization of in terest 利息资本化Capitaliz ing developme nt costs 研发费用资本化Capitaliz ing developme nt expe nditures 研发费用资本化Capitalizi ng in terest costs 利息成本资本化Cascade effect 瀑布效应Cash assets 现金资产Cash collectio n 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 adjustme nts 现金流调整Cash flow an alysis 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 len di ng 现金流贷出Cash flow profile 现金流概况Cash flow projectio ns 现金流预测Cash flow stateme nts 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 compa nies 现金充足的企业Cash surplus 现金盈余Cash tank 现金水槽Cash-in-adva nee 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Collecti ng payme nts 收取付款Collectio n activitv 收款活动Collection cycle 收款环节Collectio n 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Commissi on 佣金Commitme nt fees 承诺费Com mon stock 普通股Com mon stockholders 普通股股东Compa ny and its in dustry 企业与所处行业Compa ny assets 企业资产Compa ny liabilities 企业负债Compa ny loa ns 企业借款Competitive adva ntage 竞争优势Competitive forces 竞争力Competitive products 竞争产品Compla int procedures 申诉程序Computerized credit in formati on 计算机化信用信息Computerized diaries 计算机化日志Con firmed letter of credit 承兑信用证Con firmed letters of credit 保兑信用证Confirming bank 确认银行Con servatism con cept 谨慎原贝UCon siste ncy con cept 一贯性原贝UCon solidated acco unts 合并报表Con solidated bala nee sheets 合并资产负债表Con ti ngent liabilities 或有负债Con ti nuing security clause 连续抵押条款Con tractual payme nts 合同规定支出Con trol limits 控制限度Con trol of credit activities 信用活动控制Co ntrolli ng credit 控制信贷Co ntrolli ng credit risk 控制信用风险Corporate credit an alysis 企业信用分析Corporate credit co ntroller 企业信用控制人员Corporate credit risk an alysis 企业信用风险分析Corporate customer 企业客户Corporate failure predictio n models 企业破产预测模型Corporate len di ng 企业贷款Cost leadership 成本领先型Cost of sales 销售成本Costs成本Cou ntry limit 国家限额Cou ntry risk 国家风险Court judgme nts 法院判决Covenant贷款保证契约Covenants 保证契约Creative acco unting 寻机性会计Credit an alysis 信用分析Credit an alysis of customers 客户信用分析Credit an alysis of suppliers 供应商的信用分析Credit an alysis on banks 银行信用分析Credit an alysts 信用分析Credit assessme nt 信用评估Credit bureau reports 信用咨询公司报告Credit bureaux 信用机构Credit con trol 信贷控制Credit control activities 信贷控制活动Credit con trol performa nee reports 信贷控制绩效报告Credit con trollers 信贷控制人员Credit cycle 信用循环Credit decisio ns 信贷决策Credit deterioration 信用恶化Credit exposure 信用敞口Credit granting process 授信程序Credit in formati on 信用信息Credit in formatio n age ncy 信用信息机构Credit insurance 信贷保险Credit insurance adva ntages 信贷保险的优势Credit in sura nee brokers 信贷保险经纪人Credit in sura nee limitati ons 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 in dividual co un tries 国家信贷限额Credit man ageme nt 信贷管理Credit man agers 信贷经理Credit mon itori ng 信贷监控Credit notes 欠款单据Credit period 信用期Credit pla nning 信用计戈UCredit policy 信用政策Credit policy issues 信用政策发布Credit proposals 信用申请Credit protecti on 信贷保护Credit quality 信贷质量Credit rating 信用评级Credit rati ng age ncies 信用评级机构Credit rating process 信用评级程序Credit rati ng system 信用评级系统Credit reference 信用咨询Credit reference age ncies 信用评级机构Credit risk信用风险Credit risk assessme nt 信用风险评估Credit risk exposure 信用风险敞口Credit risk in sura nee 信用风险保险Credit risk . in dividual 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 scori ng 信用风险评分Credit scoring model 信用评分模型Credit scori ng 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 vett ing 信用审查Credit watch 信用观察Credit worth in ess 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Curre nt debts 流动负债Current ratio requireme nt 流动比率要求Curre nt ratios 流动比率Customer care 客户关注Customer credit rat ings 客户信用评级Customer liais on 客户联络Customer risks 客户风险Cut-off scores 及格线Cycle of credit mon itori ng 信用监督循环Cyclical busi ness 周期性行业Daily operat ing expe nses 经营费用Day' s sales outsta ndi ng 收回应收账款的平均天数Debe ntures 债券Debt capital 债务资本Debt collection age ncy 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 payme nts 延期付款Defin itio n of leverage 财务杠杆率定义Deposit limits 储蓄限额Deposit ing money 储蓄资金Depreciati on 折旧Depreciati on policies 折旧政策Developme nt budget 研发预算Differe ntiation 差别化Direct loss 直接损失Directors salaries 董事薪酬Discretio nary cash flows 自决性现金流量Discretio nary outflows 自决性现金流出Distribution costs 分销成本Divide nd cover 股息保障倍数Divide nd payout ratio 股息支付率Divide nds 股利Docume ntary credit 跟单信用证DSO应收账款的平均回收期Duratio n of credit risk 信用风险期Easter n bloc coun tries 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Econo mic con diti ons 经济环境Econo mic cycles 经济周期Econo mic depressi on 经济萧条Econo mic growth 经济增长Econo mic risk 经济风险Electro nic data in tercha nge(EDI) 电子数据交换En viro nmen tal factors 环境因素Equity capital 权益资本Equity finance 权益融资Equity stake 股权EU coun tries 欧盟国家EU directives 欧盟法规EUlaw欧盟法律Eurobo nds 欧洲债券Europea n parliame nt 欧洲议会Europea n Union 欧盟Evergree n loa n 常年贷款Excepti onal item 例外项目Excessive capital commitme nts 过多的资本承付款项Excha nge con trols 夕卜汇管制Excha nge-c on trol regulatio ns 夕卜汇管制条例Exhaust method 排空法Existi ng competitors 现有竞争对手Existi ng debt 未清偿债务Export credit age ncies 出口信贷代理机构Export credit in sura nee出口信贷保险 Export factori ng 出口代理Export sales 出口额Exports Credit Guara ntee Departme nt出口信贷担保局 Exte nding credit 信贷展期External age ncy 夕卜部机构Exter nal assessme nt methods 夕卜部评估方式Exter nal assessme nts 夕卜部评估Exter nal in formati on sources 夕卜部信息来源Extraord inary items非经常性项目 Extras 附加条件Facility accou nt 便利账户Factori ng 代理Factori ng debts 代理收账Factori ng disco un ti ng 代理折扣Factors Chai n In ternatio nal国际代理连锁 Failure predictio n scores 财务恶化预测分值FASB （美国）财务会计准则委员会Faulty credit an alysis破产信用分析Fees 费用Finance , new bus in ess ven tures 为新兴业务融资 Finance ,repay existing debt 为偿还现有债务融资 Finan ce,work ingcapital 为营运资金融资Finan cial assessme nt 财务评估Finan cial rat ing an alysis 财务评级分析Finan cial ratios 财务比率Finan cial risk 财务风险Finan cial risk ratios 财务风险比率Fitch IBCA 惠誉评级 Finan cial cash flows Finan cial collapse Finan cial flexibility Finan cial forecast Finan cial in stability 融资性现金流量财务危机财务弹性财务预测财务的不稳定性Fitch IBCA rati ngs 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Float ing assets 浮动资产Floati ng charge 浮动抵押Floor pla nning 底价协议Focus聚焦Forced sale risk 强制出售风险Foreig n excha nge markets 夕卜汇市场Forfaiti ng 福费廷Formal credit rat ing 正式信用评级Forward rate agreeme nts 远期禾U率协议FRAs远期利率协议Fund man agers 基金经理FX transaction 外汇交易GAAP公认会计准则Geari ng财务杠杆率Geographical spread of markets 市场的地理扩展Global target 全球目标Going concern con cept 持续经营原贝U Good len di ng 优质贷款Good times 良好时期Gover nment age ncies 政府机构Gover nment in terfere nee 政府干预Gross in come 总收入Guara ntee of payme nt 支付担保Guara nteed loa ns 担保贷款Guara ntees 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 in terest rates 高禾U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 acco un ti ng 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Importa nee of credit con trol 信贷控制的重要性Improved products 改进的产品IImprovi ng reported asset values 改善资产账面价值In house assessme nt 内部评估In house credit an alysis 内部信用分析In house credit assessme nts 内部信用评估In house credit rati ngs 内部信用评级In come bonds 收入债券In come stateme nt 损益表In creas ing profits 提高利润In creas ing reported profits 提高账面利润In dem nity clause 赔偿条款In dicators of credit deteriorati on 信用恶化征兆In direct loss 间接损失In dividual credit transactions 个人信用交易In dividual rating 个体评级In dustrial reports 行业报告In dustrial un rest 行业动荡In dustry limit 行业限额In dustry risk 行业风险In dustry risk an alysis 行业风险分析Inflow现金流入In formati on in finan cial stateme nts 财务报表中的信息In-house credit ratin gs 内部信用评级Ini tial payme nt 初始支付In solve ncies 破产In stitutio nal in vestors 机构投资者In sured debt 投保债务Intan gible fixed asset 无形固定资产In ter-compa ny comparis ons 企业间比较In ter-compa ny loa ns 企业间借款Interest 利息In terest cost 利息成本In terest cover ratio 利息保障倍数In terest cover test 利息保障倍数测试In terest holiday 免息期In terest payme nts 禾利息支付In terest rates 利率Interim statements 中报(中期报表)Internal assessme nt methods 内部评估方法In ternal financing ratio 内部融资率Internal Revenue Service 美国国税局Intern ati onal Acco unting Stan dards Committee 国际会计准则委员会In ternatio nal Accou nting Sta ndards(IAS) 国际会计准则Intern ati onal Chamber of Commerce 国际商会Intern ati onal credit rat ings 国际信用评级Intern ati onal Factori ng Associati on 国际代理商协会Intern ati onal settleme nts 国际结算Inven tory 存货In verse of curre nt ratio 反转流动比率In vestme nt an alysts 投资分析人员In vestme nt policy 投资政策In vestme nt risk 投资风险In vestme nt spe nding 投资支出In voice disco unting 发票贴现Issue of bon ds 债券的发行Issued debt capital 发行债务资本Junk bo nd status 垃圾债券状况Just-i n-time system(JIT) 适时系统Key cash flow ratios 主要现金流量指标Labor un rest 劳动力市场动荡Large . scale borrower 大额借贷者Legal guara ntee 法律担保Legal in solve ncy 法律破产Lending agreeme nts 贷款合约Lending cove nants 贷款保证契约Lending decisi ons 贷款决策Lending proposals 贷款申请Lending propositi on 贷款申请Lending tran sacti ons 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Liquidati on 清算Liquidati on expe nses 清算费Liquidity流动性Liquidity and worki ng 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Loa n cove nants 贷款合约Loa n guara ntees 贷款担保Loa n prin cipal 贷款本金Loa n prin cipal repayme nts 贷款本金偿还Loa n review 贷款审查Lon don In ter-ba nk Offered Rate 伦敦同业拆借利率Long' term debt 长期负债Lon g-term funding 长期融资Lon g-term risk 长期风险Man ageme nt 管理层Margi nal le ndi ng 边际贷款Margi nal trade credit 边际交易信贷Market surveys 市场调查Marketi ng 市场营销Markets 市场Matchi ng con cept 配比原则Material adverse-cha nge clause 重大不利变动条款Maximum leverage level 最高财务杠杆率限制Measureme nt and judgme nt 计量与判断Measuri ng risk 风险计量Medium-term loa n 中期贷款Microcomputer modell ing 计算机建模Mi nimum curre nt ratio requireme nt 最低流动比率要求Mi nimum leverage ratio 最低举债比率Mi nimum net worth 最低净值Mi nimum n et-worth requireme nt 最低净值要求Mi nimum risk asset ratio 最低风险资产比率Mo ni tori ng activity 监管活动Mon itori ng credit 信用监控Mon itori ng customer credit limits 监管客户信贷限额Mon itori ng risks 监管风险Monitoring total credit limits 监管全部信贷限额Mon thly reports 月报Moody's debt rati ng 穆迪债券评级Mortgage 抵押mpr' oving balanee sheet 改善资产负债表Multiple diserim in ate an alysis多元分析Natio nal 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 operatio nal 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 in terval 无信贷间隔天数Non-cash items 非现金项目Non-core bus in ess 非核心业务Non-operati onal items 非经营性项目Obta ining payme nt 获得支付On e-man rule 一人原则Open acco unt terms 无担保条款Operati ng leases 经营租赁Operat ing profit 营业利润Operatio nal 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Ordi nary divide nd payme nts 普通股股利支付Organi zati on of credit activities 信贷活动的组织Overdue payme nts 逾期支付Over-tradi ng 过度交易Overview of accou nts 财务报表概览•Parent compa ny 母公司PAT税后利润Payme nt in adva nee 提前付款Payme nt obligati ons 付款义务Payme nt records 付款记录Payme nt score 还款评分PBIT息税前利润PBT息后税前利润百分比变动Performa nee bonds 履约保证Personal guara ntees 个人担保Pla nning systems 计划系统Pledge典押Poin ts-seori ng system 评分系统Policy setti ng 政策制定Political risk 政治风险Pote ntial bad debt 潜在坏账Pote ntial credit risk 潜在信用风险Pote ntial value 潜在价值Predicti ng corporate failures 企业破产预测Prefere nee divide nds 优先股股息Preferred stockholders 优先股股东Prelim inary assessme nt 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 payme nts 优先支付Product life cycle 产品生命周期Product market an alysis 产品市场分析Product range 产品范围Products 产品Professi onal fees 专业费用Profit利润Profit and loss acco unt 损益账户Profit margin 利润率Profitability 盈利能力Profitability man ageme nt 盈禾U能力管理Profitability ratios 盈利能力比率Promissory no tes 本票Property values 所有权价值Providers of credit 授信者Provisi on acco un ti ng 准备金会计处理Prude nee con cept 谨慎原贝UPublic in formatio n 公共信息Public relatio ns 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Quan titative cove nants 定量条款Query con trol 质疑控制Quick ratio 速动比率Rati ng exercise 评级实践Rat ing process for a compa ny Ratioan alysis 比率分析 Ratio an alyst weak nesses ~L Real in solve ncy 真实破产 Real sales growth 实际销售收入增长率Realization con cept实现原则Receivables 应收账款Recessi on 衰退Reduc ing debtors 冲减应收账款Reduc ing profits 冲减利润Reduc ing provisi ons 冲减准备金Reduc ing reported profits冲减账面利润 Reduci ng stocks 减少存货Registrar of Compa nies 企业监管局Regulatory risk 监管风险 Releas ing provisi ons 冲回准备金Relocati on expe nses 费用再分酉己Remi nder letters 催缴单Restrict ions on secured borrow ing 担保借款限制 Rete ntio n-of-title clauses 所有权保留条款Revenues 总收入Risk an alysis reports 风险分析报告Risk and ba nks 风险与银行Risk and compa nies 风险与企业Risk and Retur n 风险与回报Risk capital 风险资本 企业评级程序率分析的缺陷 Repayme nt on dema ndclause Replaceme nt of prin cipal Report of chairma n Reserve acco unting Residual cash flows Restrict ing bad debts即期偿还条款 偿还本金总裁/董事长报告准备金核算 剩余现金流量 限制坏账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Seco ndary ratios 分解比率Secure methods of payme nt 付款的担保方式Secured assets 担保资产Secured creditors 有担保债权人Secured loa ns 担保贷款Securities and Excha nge Commissi on （美国）证券交易委员会Security guara ntees 抵押担保Security of payme nt 付款担保Security gen eral prin ciples 担保的一般原贝USegme ntati on 纟田分Setti ng and polici ng credit limits 信用限额的设定与政策制定Settleme nt discou nt （提前）结算折扣Settleme nt terms 结算条款Share price 股价Short-term borrow ing 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Signi fica nee of work ing capital 营运资金的重要性Sin gle credit customer 单一信用客户Si ngle ratio an alysis 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 assessme nts 评估信息来源Sources of credit in formati on 信用信息来源Sources of risk 风险来源Sovereig n rat ing 主权评级Specialist age ncies 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 redu nda ncies 员工遣散费Stan dard and Poor 标准普尔Standard security clauses 标准担保条款Sta ndard&Poor's 标准普尔Stan dby credits 备用信用证Standing In terpretati ons Committee 证券交易委员会Sta ndi ng starti ng credit limits 持续更新信用限额Statistical an alysis 统计分析Statistical tech niq ues 统计技巧Status reports （企业）状况报告Stock valuatio ns 存货核算Stocks股票Straight line depreciati on method 直线折旧法Strategic positi oning 战略定位Suplus assets 盈余资产Suplus rati ng 盈余评级Supplier power 供应商的力量Supply chain 供应链Support rati ng 支持评级Swap agreeme nt 换合约Swaps 互换SWOT an alysis SWOT 分析Symptoms of failure questi onn aires 企业破产征兆调查表Takeovers 收购Tax payme nts 税务支付Tech ni cal in solve ncy 技术破产Tech no logy and cha nge 技术进步Term loan 定期贷款Term of borrow ing 借款期限Third party guara ntees 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 curre nt assets 流动资产总额Trade compa nies 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 In dem nity 贸易赔偿Trade refere nces 贸易参考Trade-off 协定Tradi ng outlook 交易概况Trad ing profit 营业利润Traditio nal cash flow 传统现金流量Usefu In ess of liquidity ratios Uses of cash 现金的使用 Using bank risk in formati on Using finan cial assessme nts Usi ng ratios 财务比率的运用 Using rete nti on-o f-titleclauses Value cha in 价值链 Value of Z scores Z Variable costsVariable in terest 可变利息Variety of financial ratios 财务比率的种类 Vetti ng procedures 审查程序Volatitle revenue dyn amic 收益波动Volume of sales 销售量Warni ng sig ns of credit risk 信用风险的警示 Work ing assets 营运资产work ing capital 营运资本Worki ng capital chan ges 营运资本变化额 Worki ng capital man ageme nt 营运资本管理 worki ng capitalratios 营运资本比率 Write-dow ns 资产减值Write-offs 勾销Z score assessme nts Z 值评估z score models z 值模型Z scores z 值Z scoring Z 值评分系统 Triple A 三 AUCP 跟单信用证统一惯例Un covered divide nd Un iform Customs&Practice Un paid in voice s 未付款发票 Unsecured creditors 未保障的股利 跟单信用证统 未担保的债权人 惯例 流动性比率的作用 使用银行风值模型的价值 变动成本。