2M method 2M法

3M method 3M法

A scores A值

Accounting convention 會計慣例

Accounting for acquisitions 購并的會計處理

Accounting for debtors 應收賬款核算

Accounting for depreciation 折舊核算

Accounting for foreign currencies 外匯核算

Accounting for goodwill 商譽核算

Accounting for stocks 存貨核算

Accounting policies 會計政策

Accounting standards 會計準則

Accruals concept 權責發生原則

Achieving credit control 實現信用控制

Acid test ratio 酸性測試比率

Actual cash flow 實際現金流量

Adjusting company profits 企業利潤調整

Advance payment guarantee 提前償還保金

Adverse trading 不利交易

Advertising budget 廣告預算

Advising bank 通告銀行

Age analysis 賬齡分析

Aged debtors analysis 逾期賬款分析

Aged debtors’exception report 逾期應收款的特殊報告

Aged debtors’exception report 逾期賬款特別報告

Aged debtors’report 逾期應收款報告

Aged debtors’report 逾期賬款報告

All—monies clause 全額支付條款

Amortization 攤銷

Analytical questionnaire 調查表分析

Analytical skills 分析技巧

Analyzing financial risk 財務風險分析

Analyzing financial statements 財務報表分析

Analyzing liquidity 流動性分析

Analyzing profitability 盈利能力分析

Analyzing working capital 營運資本分析

Annual expenditure 年度支出

Anticipating future income 預估未來收入

Areas of financial ratios 財務比率分析的對象

Articles of incorporation 合并條款

Asian crisis 亞洲(金融)危機

Assessing companies 企業評估

Assessing country risk 國家風險評估

Assessing credit risks 信用風險評估

Assessing strategic power 戰略地位評估

Assessment of banks 銀行的評估

Asset conversion lending 資產轉換貸款

Asset protection lending 資產擔保貸款

Asset sale 資產出售

Asset turnover 資產周轉率

Assets 資產

Association of British Factors and Discounters 英國代理人與貼現商協會

Auditor's report 審計報告

Aval 物權擔保

Bad debt 壞賬

Bad debt level 壞賬等級

Bad debt risk 壞賬風險

Bad debts performance 壞賬發生情況

Bad loans 壞賬

Balance sheet 資產負債表

Balance sheet structure 資產負債表結構

Bank credit 銀行信貸

Bank failures 銀行破產

Bank loans．availability 銀行貸款的可獲得性

Bank status reports 銀行狀況報告

Bankruptcy 破產

Bankruptcy code 破產法

Bankruptcy petition 破產申請書

Basle agreement 塞爾協議

Basle Agreement 《巴塞爾協議》

Behavorial scoring 行為評分

Bill of exchange 匯票

Bill of lading 提單

BIS 國際清算銀行

BIS agreement 國際清算銀行協定

Blue chip 藍籌股

Bonds 債券

Book receivables 賬面應收賬款

Borrowing money 借人資金

Borrowing proposition 借款申請

Breakthrough products 創新產品

Budgets 預算

Building company profiles 勾畫企業輪廓

Bureaux (信用咨詢)公司

Business development loan 商業開發貸款

Business failure 破產

Business plan 經營計劃

Business risk 經營風險

Buyer credits 買方信貸

Buyer power 購買方力量

Buyer risks 買方風險

CAMPARI 優質貸款原則

Canons of lending 貸款原則

Capex 資本支出

Capital adequacy 資本充足性

Capital adequacy rules 資本充足性原則

Capital commitments 資本承付款項

Capital expenditure 資本支出

Capital funding 資本融資

Capital investment 資本投資

Capital strength 資本實力

Capital structure 資本結構

Capitalization of interest 利息資本化

Capitalizing development costs 研發費用資本化

Capitalizing development expenditures 研發費用資本化

Capitalizing interest costs 利息成本資本化

Cascade effect 瀑布效應

Cash assets 現金資產

Cash collection targets 現金托收目標

Cash cycle 現金循環周期

Cash cycle ratios 現金循環周期比率

Cash cycle times 現金循環周期時間

Cash deposit 現金儲蓄

Cash flow adjustments 現金流調整

Cash flow analysis 現金流量分析

Cash flow crisis 現金流危機

Cash flow cycle 現金流量周期

Cash flow forecasts 現金流量預測

Cash flow lending 現金流貸出

Cash flow profile 現金流概況

Cash flow projections 現金流預測

Cash flow statements 現金流量表

Cash flows 現金流量

Cash position 現金頭寸

Cash positive JE現金流量

Cash rich companies 現金充足的企業

Cash surplus 現金盈余

Cash tank 現金水槽

Cash-in-advance 預付現金

Categorized cash flow 現金流量分類

CE 優質貸款原則

CEO 首席執行官

Chairman 董事長，總裁

Chapter 11 rules 第

Charged assets 抵押資產

Chief executive officer 首席執行官

Collateral security 抵押證券

Collecting payments 收取付款

Collection activitv 收款活動

Collection cycle 收款環節

Collection procedures 收款程序

Collective credit risks 集合信用風險

Comfortable liquidity positi9n 適當的流動性水平

Commercial mortgage 商業抵押

Commercial paper 商業票據

Commission 傭金

Commitment fees 承諾費

Common stock 普通股

Common stockholders 普通股股東

Company and its industry 企業與所處行業

Company assets 企業資產

Company liabilities 企業負債

Company loans 企業借款

Competitive advantage 競爭優勢

Competitive forces 競爭力

Competitive products 競爭產品

Complaint procedures 申訴程序

Computerized credit information 計算機化信用信息

Computerized diaries 計算機化日志

Confirmed letter of credit 承兌信用證

Confirmed letters of credit 保兌信用證

Confirming bank 確認銀行

Conservatism concept 謹慎原則

Consistency concept 一貫性原則

Consolidated accounts 合并報表

Consolidated balance sheets 合并資產負債表

Contingent liabilities 或有負債

Continuing security clause 連續抵押條款

Contractual payments 合同規定支出

Control limits 控制限度

Control of credit activities 信用活動控制

Controlling credit 控制信貸

Controlling credit risk 控制信用風險

Corporate credit analysis 企業信用分析

Corporate credit controller 企業信用控制人員

Corporate credit risk analysis 企業信用風險分析

Corporate customer 企業客戶

Corporate failure prediction models 企業破產預測模型

Corporate lending 企業貸款

Cost leadership 成本領先型

Cost of sales 銷售成本

Costs 成本

Country limit 國家限額

Country risk 國家風險

Court judgments 法院判決

Covenant 貸款保證契約

Covenants 保證契約

Creative accounting 尋機性會計

Credit analysis 信用分析

Credit analysis of customers 客戶信用分析

Credit analysis of suppliers 供應商的信用分析

Credit analysis on banks 銀行信用分析

Credit analysts 信用分析

Credit assessment 信用評估

Credit bureau reports 信用咨詢公司報告

Credit bureaux 信用機構

Credit control 信貸控制

Credit control activities 信貸控制活動

Credit control performance reports 信貸控制績效報告

Credit controllers 信貸控制人員

Credit cycle 信用循環

Credit decisions 信貸決策

Credit deterioration 信用惡化

Credit exposure 信用敞口

Credit granting process 授信程序

Credit information 信用信息

Credit information agency 信用信息機構

Credit insurance 信貸保險

Credit insurance advantages 信貸保險的優勢

Credit insurance brokers 信貸保險經紀人

Credit insurance limitations 信貸保險的局限

Credit limits 信貸限額

Credit limits for currency blocs 貨幣集團國家信貸限額

Credit limits for individual countries 國家信貸限額

Credit management 信貸管理

Credit managers 信貸經理

Credit monitoring 信貸監控

Credit notes 欠款單據

Credit period 信用期

Credit planning 信用計劃

Credit policy 信用政策

Credit policy issues 信用政策發布

Credit proposals 信用申請

Credit protection 信貸保護

Credit quality 信貸質量

Credit rating 信用評級

Credit rating agencies 信用評級機構

Credit rating process 信用評級程序

Credit rating system 信用評級系統

Credit reference 信用咨詢

Credit reference agencies 信用評級機構

Credit risk 信用風險

Credit risk assessment 信用風險評估

Credit risk exposure 信用風險敞口

Credit risk insurance 信用風險保險

Credit risk．individual customers 個體信用風險

Credit risk：bank credit 信用風險：銀行信用

Credit risk：trade credit 信用風險：商業信用

Credit scoring 信用風險評分

Credit scoring model 信用評分模型

Credit scoring system 信用評分系統

Credit squeeze 信貸壓縮

Credit taken ratio 受信比率

Credit terms 信貸條款

Credit utilization reports 信貸利用報告

Credit vetting 信用審查

Credit watch 信用觀察

Credit worthiness 信譽

Creditor days 應付賬款天數

Cross-default clause 交叉違約條款

Currency risk 貨幣風險

Current assets 流動資產

Current debts 流動負債

Current ratio requirement 流動比率要求

Current ratios 流動比率

Customer care 客戶關注

Customer credit ratings 客戶信用評級

Customer liaison 客戶聯絡

Customer risks 客戶風險

Cut-off scores 及格線

Cycle of credit monitoring 信用監督循環

Cyclical business 周期性行業

Daily operating expenses 經營費用

Day’s sales outstanding 收回應收賬款的平均天數

Debentures 債券

Debt capital 債務資本

Debt collection agency 債務托收機構

Debt issuer 債券發行人

Debt protection levels 債券保護級別

Debt ratio 負債比率

Debt securities 債券

Debt service ratio 還債率

Debtor days 應收賬款天數

Debtor's assets 債權人的資產

Default 違約

Deferred payments 延期付款

Definition of leverage 財務杠桿率定義

Deposit limits 儲蓄限額

Depositing money 儲蓄資金

Depreciation 折舊

Depreciation policies 折舊政策

Development budget 研發預算

Differentiation 差別化

Direct loss 直接損失

Directors salaries 董事薪酬

Discretionary cash flows 自決性現金流量

Discretionary outflows 自決性現金流出

Distribution costs 分銷成本

Dividend cover 股息保障倍數

Dividend payout ratio 股息支付率

Dividends 股利

Documentary credit 跟單信用證

DSO 應收賬款的平均回收期

Duration of credit risk 信用風險期

Eastern bloc countries 東方集團國家

EBITDA 扣除利息、稅收、折舊和攤銷之前的收益

ECGD 出口信貸擔保局

Economic conditions 經濟環境

Economic cycles 經濟周期

Economic depression 經濟蕭條

Economic growth 經濟增長

Economic risk 經濟風險

Electronic data interchange(EDI) 電子數據交換

Environmental factors 環境因素

Equity capital 權益資本

Equity finance 權益融資

Equity stake 股權

EU countries 歐盟國家

EU directives 歐盟法規

EUlaw 歐盟法律

Eurobonds 歐洲債券

European parliament 歐洲議會

European Union 歐盟

Evergreen loan 常年貸款

Exceptional item 例外項目

Excessive capital commitments 過多的資本承付款項

Exchange controls 外匯管制

Exchange-control regulations 外匯管制條例

Exhaust method 排空法

Existing competitors 現有競爭對手

Existing debt 未清償債務

Export credit agencies 出口信貸代理機構

Export credit insurance 出口信貸保險

Export factoring 出口代理

Export sales 出口額

Exports Credit Guarantee Department 出口信貸擔保局

Extending credit 信貸展期

External agency 外部機構

External assessment methods 外部評估方式

External assessments 外部評估

External information sources 外部信息來源

Extraordinary items 非經常性項目

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 International 國際代理連鎖

Failure prediction scores 財務惡化預測分值

FASB (美國)財務會計準則委員會

Faulty credit analysis 破產信用分析

Fees 費用

Finance，new business ventures 為新興業務融資

Finance，repay existing debt 為償還現有債務融資

Finance,working capital 為營運資金融資

Financial assessment 財務評估

Financial cash flows 融資性現金流量

Financial collapse 財務危機

Financial flexibility 財務彈性

Financial forecast 財務預測

Financial instability 財務的不穩定性

Financial rating analysis 財務評級分析

Financial ratios 財務比率

Financial risk 財務風險

Financial risk ratios 財務風險比率

Fitch IBCA 惠譽評級

Fitch IBCA ratings 惠譽評級

Fixed assets 固定資產

Fixed charge 固定費用

Fixed charge cover 固定費用保障倍數

Fixed costs 固定成本

Floating assets 浮動資產

Floating charge 浮動抵押

Floor planning 底價協議

Focus 聚焦

Forced sale risk 強制出售風險

Foreign exchange markets 外匯市場

Forfaiting 福費廷

Formal credit rating 正式信用評級

Forward rate agreements 遠期利率協議

FRAs 遠期利率協議

Fund managers 基金經理

FX transaction 外匯交易

GAAP 公認會計準則

Gearing 財務杠桿率

Geographical spread of markets 市場的地理擴展

Global target 全球目標

Going concern concept 持續經營原則

Good lending 優質貸款

Good times 良好時期

Government agencies 政府機構

Government interference 政府干預

Gross income 總收入

Guarantee of payment 支付擔保

Guaranteed loans 擔保貸款

Guarantees 擔保

High credit quality 高信貸質量

High credit risks 高信貸風險

High default risk 高違約風險

High interest rates 高利率

High risk regions 高風險區域

Highly speculative 高度投機

High-risk loan 高風險貸款

High-value loan 高價值貸款

Historical accounting 歷史會計處理

Historical cost 歷史成本

IAS 國際會計準則

IASC 國際會計準則委員會

IBTT 息稅前利潤

ICE 優質貸款原則

Idealliquidity ratios 理想的流動性比率

Implied debt rating 隱含債務評級

Importance of credit control 信貸控制的重要性

Improved products 改進的產品 I

Improving reported asset values 改善資產賬面價值

In house assessment 內部評估

In house credit analysis 內部信用分析

In house credit assessments 內部信用評估

In house credit ratings 內部信用評級

Income bonds 收入債券

Income statement 損益表

Increasing profits 提高利潤

Increasing reported profits 提高賬面利潤

Indemnity clause 賠償條款

Indicators of credit deterioration 信用惡化征兆

Indirect loss 間接損失

Individual credit transactions 個人信用交易

Individual rating 個體評級

Industrial reports 行業報告

Industrial unrest 行業動蕩

Industry limit 行業限額

Industry risk 行業風險

Industry risk analysis 行業風險分析

Inflow 現金流入

Information in financial statements 財務報表中的信息

In-house credit ratings 內部信用評級

Initial payment 初始支付

Insolvencies 破產

Institutional investors 機構投資者

Insured debt 投保債務

Intangible fixed asset 無形固定資產

Inter-company comparisons 企業間比較

Inter-company loans 企業間借款

Interest 利息

Interest cost 利息成本

Interest cover ratio 利息保障倍數

Interest cover test 利息保障倍數測試

Interest holiday 免息期

Interest payments 利息支付

Interest rates 利率

Interim statements 中報(中期報表)

Internal assessment methods 內部評估方法

Internal financing ratio 內部融資率

Internal Revenue Service 美國國稅局

International Accounting Standards Committee 國際會計準則委員會

International Accounting Standards(IAS) 國際會計準則

International Chamber of Commerce 國際商會

International credit ratings 國際信用評級

International Factoring Association 國際代理商協會

International settlements 國際結算

Inventory 存貨

Inverse of current ratio 反轉流動比率

Investment analysts 投資分析人員

Investment policy 投資政策

Investment risk 投資風險

Investment spending 投資支出

Invoice discounting 發票貼現

Issue of bonds 債券的發行

Issued debt capital 發行債務資本

Junk bond status 垃圾債券狀況

Just-in-time system(JIT) 適時系統

Key cash flow ratios 主要現金流量指標

Labor unrest 勞動力市場動蕩

Large．scale borrower 大額借貸者

Legal guarantee 法律擔保

Legal insolvency 法律破產

Lending agreements 貸款合約

Lending covenants 貸款保證契約

Lending decisions 貸款決策

Lending proposals 貸款申請

Lending proposition 貸款申請

Lending transactions 貸款交易

Letters of credit 信用證

Leverage 財務杠桿率

LIBOR 倫敦同業拆借利率

Lien 留置

Liquid assets 速動資產

Liquidation 清算

Liquidation expenses 清算費

Liquidity 流動性

Liquidity and working capital 流動性與營運資金

Liquidity ratios 流動比率

Liquidity run 流動性危機

Liquidity shortage 流動性短缺

Loan covenants 貸款合約

Loan guarantees 貸款擔保

Loan principal 貸款本金

Loan principal repayments 貸款本金償還

Loan review 貸款審查

London Inter-bank Offered Rate 倫敦同業拆借利率

Long’term debt 長期負債

Long-term funding 長期融資

Long-term risk 長期風險

Management 管理層

Marginal lending 邊際貸款

Marginal trade credit 邊際交易信貸

Market surveys 市場調查

Marketing 市場營銷

Markets 市場

Matching concept 配比原則

Material adverse-change clause 重大不利變動條款

Maximum leverage level 最高財務杠桿率限制

Measurement and judgment 計量與判斷

Measuring risk 風險計量

Medium-term loan 中期貸款

Microcomputer modelling 計算機建模

Minimum current ratio requirement 最低流動比率要求

Minimum leverage ratio 最低舉債比率

Minimum net worth 最低凈值

Minimum net-worth requirement 最低凈值要求

Minimum risk asset ratio 最低風險資產比率

Monitoring activity 監管活動

Monitoring credit 信用監控

Monitoring customer credit limits 監管客戶信貸限額

Monitoring risks 監管風險

Monitoring total credit limits 監管全部信貸限額

Monthly reports 月報

Moody's debt rating 穆迪債券評級

Mortgage 抵押

mpr’oving balance sheet 改善資產負債表

Multiple discriminate analysis 多元分析

National debt 國家債務

NCI 無信貸間隔天數

Near-cash assets 近似于現金的資產

Negative cash flow 負現金流量

Negative net cash flow 負凈現金流量

Negative operational cash flows 負的經營性現金流量

Negative pledge 限制抵押

Net book value 凈賬面價值

Net cash flow 凈現金流量

Net worth test 凈值測試

New entrants 新的市場進人者

No credit interval 無信貸間隔天數

Non-cash items 非現金項目

Non-core business 非核心業務

Non-operational items 非經營性項目

Obtaining payment 獲得支付

One-man rule 一人原則

Open account terms 無擔保條款

Operating leases 經營租賃

Operating profit 營業利潤

Operational cash flow 營性現金流量

Operational flexibility ~營彈性

Optimal credit 最佳信貸

Order cycle 訂貨環節

Ordinary dividend payments 普通股股利支付

Organization of credit activities 信貸活動的組織

Overdue payments 逾期支付

Over-trading 過度交易

Overview of accounts 財務報表概覽·

Parent company 母公司

PAT 稅后利潤

Payment in advance 提前付款

Payment obligations 付款義務

Payment records 付款記錄

Payment score 還款評分

PBIT 息稅前利潤

PBT 息后稅前利潤

Percentage change 百分比變動

Performance bonds 履約保證

Personal guarantees 個人擔保

Planning systems 計劃系統

Pledge 典押

Points-scoring system 評分系統

Policy setting 政策制定

Political risk 政治風險

Potential bad debt 潛在壞賬

Potential credit risk 潛在信用風險

Potential value 潛在價值

Predicting corporate failures 企業破產預測

Preference dividends 優先股股息

Preferred stockholders 優先股股東

Preliminary assessment 預備評估

Premiums 溢價

Primary ratios 基礎比率

Prior charge capital 優先償付資本

Priority cash flows 優先性現金流量

Priority for creditors 債權人的清償順序

Priority payments 優先支付

Product life cycle 產品生命周期

Product market analysis 產品市場分析

Product range 產品范圍

Products 產品

Professional fees 專業費用

Profit 利潤

Profit and loss account 損益賬戶

Profit margin 利潤率

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 所有權價值

Providers of credit 授信者

Provision accounting 準備金會計處理

Prudence concept 謹慎原則

Public information 公共信息

Public relations 公共關系

Purpose of credit ratings 信用評級的目的

Purpose of ratios 計算比率的目的

Qualitative covenants 定性條款

Quantitative covenants 定量條款

Query control 質疑控制

Quick ratio 速動比率

Rating exercise 評級實踐

Rating process for a company 企業評級程序

Ratio analysis 比率分析

Ratio analyst weaknesses ~L率分析的缺陷

Real insolvency 真實破產

Real sales growth 實際銷售收入增長率

Realization concept 實現原則

Receivables 應收賬款

Recession 衰退

Reducing debtors 沖減應收賬款

Reducing profits 沖減利潤

Reducing provisions 沖減準備金

Reducing reported profits 沖減賬面利潤

Reducing stocks 減少存貨

Registrar of Companies 企業監管局

Regulatory risk 監管風險

Releasing provisions 沖回準備金

Relocation expenses 費用再分配

Reminder letters 催繳單

Repayment on demand clause 即期償還條款

Replacement of principal 償還本金

Report of chairman 總裁／董事長報告

Reserve accounting 準備金核算

Residual cash flows 剩余現金流量

Restricting bad debts 限制壞賬

Restrictions on secured borrowing 擔保借款限制

Retention-of-title clauses 所有權保留條款

Revenues 總收入

Risk analysis reports 風險分析報告

Risk and banks 風險與銀行

Risk and companies 風險與企業

Risk and Return 風險與回報

Risk capital 風險資本

Risk-reward 風險回報

Risk-weighted assets 風險加權資產

ROCE 資本收益率

Romapla clauses “一手交錢一手交貨”條款

Sales 銷售額

Secondary ratios 分解比率

Secure methods of payment 付款的擔保方式

Secured assets 擔保資產

Secured creditors 有擔保債權人

Secured loans 擔保貸款

Securities and Exchange Commission (美國)證券交易委員會

Security guarantees 抵押擔保

Security of payment 付款擔保

Security general principles 擔保的一般原則

Segmentation 細分

Setting and policing credit limits 信用限額的設定與政策制定

Settlement discount (提前)結算折扣

Settlement terms 結算條款

Share price 股價

Short-term borrowing 短期借款

Short-term creditors 短期負債

Short-term liabilities 短期債務

Short-termism 短期化

SIC 常務詮釋委員會

Significance of working capital 營運資金的重要性

Single credit customer 單一信用客戶

Single ratio analysis 單一比率分析

Size of credit risk 信用風險的大小

Slow stock turnover 較低的存貨周轉率

Sources of assessments 評估信息來源

Sources of credit information 信用信息來源

Sources of risk 風險來源

Sovereign rating 主權評級

Specialist agencies 專業機構

Specific debt issue 特別債券發行

Speculative 投機性

Speculative grades 投機性評級

Split rating 分割評級

Spot rate 現價(即期比率)

Spreadsheets 電子數據表

Staff redundancies 員工遣散費

Standard and Poor 標準普爾

Standard security clauses 標準擔保條款

Standard&Poor's 標準普爾

Standby credits 備用信用證

Standing Interpretations Committee 證券交易委員會

Standing starting credit limits 持續更新信用限額

Statistical analysis 統計分析

Statistical techniques 統計技巧

Status reports (企業)狀況報告

Stock valuations 存貨核算

Stocks 股票

Straight line depreciation method 直線折舊法

Strategic positioning 戰略定位

Suplus assets 盈余資產

Suplus rating 盈余評級

Supplier power 供應商的力量

Supply chain 供應鏈

Support rating 支持評級

Swap agreement 換合約

Swaps 互換

SWOT analysis SWOT分析

Symptoms of failure questionnaires 企業破產征兆調查表

Takeovers 收購

Tax payments 稅務支付

Technical insolvency 技術破產

Technology and change 技術進步

Term loan 定期貸款

Term of borrowing 借款期限

Third party guarantees 第三方擔保

Tier 1 capital 一類資本

Tier 2 capital 二類資本

Total credit limit 整體信用限額

Total current assets 流動資產總額

Trade companies 貿易企業

Trade credit 商業信用

Trade creditors 應付賬款

Trade cycle 商業循環

Trade cycle times 商業循環周期

Trade debt 應收賬款

Trade debtors 貿易債權人

Trade Indemnity 貿易賠償

Trade references 貿易參考

Trade-off 協定

Trading outlook 交易概況

Trading profit 營業利潤

Traditional cash flow 傳統現金流量

Triple A 三A

UCP 跟單信用證統一慣例

Uncovered dividend 未保障的股利

Uniform Customs&Practice 跟單信用證統一慣例

Unpaid invoices 未付款發票

Unsecured creditors 未擔保的債權人

Usefulness of liquidity ratios 流動性比率的作用

Uses of cash 現金的使用

Using bank risk information 使用銀行風險信息

Using financial assessments 使用財務評估

Using ratios 財務比率的運用

Using retention-of-title clauses 使用所有權保留條款

Value chain 價值鏈

Value of Z scores Z值模型的價值

Variable costs 變動成本

Variable interest 可變利息

Variety of financial ratios 財務比率的種類

Vetting procedures 審查程序

Volatitle revenue dynamic 收益波動

Volume of sales 銷售量

Warning signs of credit risk 信用風險的警示

Working assets 營運資產

working capital 營運資本

Working capital changes 營運資本變化額

Working capital management 營運資本管理

working capitalratios 營運資本比率

Write-downs 資產減值

Write-offs 勾銷

Z score assessments Z值評估

z score models z值模型

Z scores z值

Z scoring Z值評分系統