国际业务常用英语词汇

跟单结算及国际保函信用证Documentary credit跟单信用证Back to back credit背对背信用证Transferable credit可转让信用证Un-transferable credit不可转让信用证Red clause credit红条款信用证Revolving credit循环信用证Standby letter of credit备用信用证Negotiation credit议付信用证Acceptance credit承兑信用证Payment credit付款信用证Irrevocable credit不可撤销信用证Payment credit付款信用证Deferred payment credit延期付款信用证Confirmed credit保兑信用证Usance credit payable at sight假远期信用证Commercial contract商务合同Importer进口商Exporter出口商ApplicantxxBeneficiary受益人Opening bank/issuing bank开证行Advising bank通知行Reimbursing bank偿付行Presenting bank交单行Confirming bank保兑行Negotiating bank议付行Accepting bank承兑行Drawee bank付款行Freely negotiable自由议付Restricted negotiable限制议付Cumulative可累计Non-cumulative不可累计Deferred payment延期付款Discounting贴现Acceptance承兑Negotiation议付Discrepancies不符点Presentation date交单日期Period for presentation of documents交单期限托收Collection托收Collecting bank代收行Remitting bank托收行Principal委托人Drawee付款人Clean collection光票托收Documentary collection跟单托收Outward collection出口托收Collection instruction托收指示Collection order托收指令Inward collection进口代收Financial documents金融单据Commercial documents商业单据Documents against acceptance (D/A)承兑交单Documents against payment (D/P)付款交单Documents against payment at sight (D/P at sight)即期付款交单Documents against payment of usance bill远期付款交单Commercial invoice 商业发票Customs invoicexx发票Consular领事发票Pro forma invoice形式发票Insurance policy保险单Transport documents运输单据Bill of exchange/draft汇票Usance bill远期汇票Packing list装箱单Weight list重量单Quantity certificate数量单Certificate of origin原产地证明Certificate of quality品质证明书Bill of lading提单Blank back bill of lading/short form bill of lading背面空白/ 简式提单Charter party bill of lading租船提单Combined transport bill of lading多式联运提单Container bill of lading集装箱提单Airway bill空运单Postal receipt邮包收据Cargo receipt货物收据其它Banking charges银行费用Presentation of documents提示单据Reimbursement/claim instructions索汇路线Payment付款Advice of payment付款通知Acceptance承兑Carrier承运人Consignee收货人Shipping mark唛头Shipment date装运日Discrepancy不符点Freight charge运费Freight payable at destination运费预付至Correspondent bank代理行Partial shipment分批装运Transshipment转运Port of loading装货港Port of discharge卸货港Price terms价格条款Release documents against payment付款赎单Release documents against acceptance承兑赎单EXW(ex works)工厂交货价FCA( free carrier)货交承运人价FAS(free alongside ship)装运港船边交货价FOB(free on board)装运港船上交货价CFR(cost and freight)成本加运费价CIF(cost, insurance and freight)成本、保险费加运费价CPT(carriage paid to)运费付至……价CIP(carriage and insurance paid to)运费、保险费付至……价DAF(delivered at frontier)边境交货价DES( delivered ex ship)目的港船上交货价DEQ(delivered ex quay)目的港码头交货价DDU(delivered duty unpaid)未完税交货价DDP(delivered duty paid)完税交货价Tender guarantee/bid bond guarantee投标保函Performance guarantee履约保函Advance payment guarantee预付款保函Warranty guarantee质量保函Retention money guarantee留滞金保函Payment guarantee付款保函Financial standby letter of credit融资备用信用证Counter guarantee反担保函Principal被担保人Guarantor担保人Written statement书面声明Multiple drawing多次索赔Claims under a bank guarantee保函的索赔Place of jurisdiction司法管辖地Commission on bond保函佣金外汇资金Remittance; funds transfer汇款Outward remittance汇出汇款Inward remittance汇入汇款TELEX电传CABLE,TELEGRAM电报Draft票汇Mail transfer信汇Remitter汇款xxPayee or Beneficiary收款人Remitting bank汇出行Receiving/Paying bank汇入/解付行Intermediary bank中间行Drawee bank汇票付款行Issue of draft汇票的签发Reimbursement of drafts汇票的索偿Clearing清算Trade date交易日Reference date参考日Value date起息日Maturity date/Expiry date到期日Basis point基点Buyer’s market买方市场Purchase and sale of foreign exchange结售汇Foreign exchange surrender结汇Spot即期Forward远期Current account经常项目Current account convertibility经常项目可兑换Managed floating exchange rate 有管理的浮动汇率Pegged exchange rate钉住汇率Real effective exchange rate实际有效汇率Position头寸Term structure期限结构Capital account资本项目Interest-bearing asset生息资产Foreign direct investment外国直接投资CHIPS (Clearing House Inter-bank Payment System）同业支付清算系统Closing price收盘价Extension展期Fixed exchange rate固定汇率Floating exchange rate浮动汇率Premium升水Discount贴水Financial derivative instruments金融衍生工具Futures期货Option期权Option trading期权的交易Swap掉期In the Money溢价期权At the Money平价期权Out of the Money折价期权Put option看跌期权Call option看涨期权Long (buyer)买方Short (seller)卖方Position买卖角色Long call买入看涨期权Short call卖出看涨期权Long put买入看跌期权Short put卖出看跌期权Out-Of-Money不执行（期权）Interest rate lap利率上限Interest rate floor利率下限Relative value相对价值Pay swap支付互换Option contract期权合约American style option美式期权European style option欧式期权The strike price/the exercise price执行价格Hedge对冲Dual currency deposit双币存款USD/CNY linked deposit美元/人民币挂钩产品Interest rate derivatives利率衍生产品Interest rate option利率期权Structured interest rate products结构性利率产品To hedge currency exposures对冲货币敞口Speculate投机Yield enhancement products增值产品Interest basis计息方式Principal amount本金Principal guaranteed本金担保Principal guaranteed deposit本金担保存款Spot reference即期参考汇率Short-term view products短期产品Hedge against套期保值Exchange-rate regime汇率机制Deposit account定期存款账户Cheque account支票账户Clearing bank清算银行Foreign currency (exchange) reserve外汇储备Devaluation货币贬值Revaluation货币升值International balance of payment国际收支Cross rate/Arbitrage rate套汇汇率Foreign exchange fluctuation外汇波动信贷基本词汇（包括会计）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’report逾期应收款报告Aged debtors’exception report逾期应收款的特殊报告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Articles of incorporation合并条款Asian cris亚洲(金融)危机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 petion破产申请书Basle agreement塞尔协议Basle Agreement《巴塞尔协议》Behavioral scoring行为评分Bill of exchange汇票Bill of lading提单BIS (Bank for International Settlements)国际清算银行BIS agreement国际清算银行协定Blue chip蓝筹股Borrowing money借人资金Borrowing proposition借款申请Breakthrough products创新产品Budgets预算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Capital adequacy资本充足性Capital adequacy rules资本充足性原则Capital expenditure (Capex)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 R&D costs/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 flows现金流量Cash flow adjustments现金流调整Cash flow analysis现金流量分析Cash flow cris现金流危机Cash flow cycle现金流量周期Cash flow forecasts/projections现金流量预测Cash flow statements现金流量表Cash position现金头寸Cash positive JE现金流量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 activity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 position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Competive advantage竞争优势Competive forces竞争力Competive 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 banking公司业务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xxCovenants保证xxCreative 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 assessment信用评估Credit bureau信用机构Credit control信贷控制Credit control activities信贷控制活动Credit controllers信贷控制人员Credit cover信用风险担保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 line授信额度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 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 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：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Exports Credit Guarantee Department (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EU law欧盟法律Eurobondsxx债券European parliament欧洲议会European Union欧盟Evergreen loan常年贷款Exchange controls外汇管制Exchange-control regulations外汇管制条例Exhaust method排空法Existing debt未清偿债务Export buyer’s credit出口买方信贷Export collection loan出口托收贷款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Export seller’s credit出口买方信贷Export negotiation出口议付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 (xx)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 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 bill discount远期信用证项下汇票贴现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 risk高信贷风险High default risk高违约风险High interest rates高利率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Ideal liquidity 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国际保理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 transactions贷款交易Letters of credit信用证Leverage财务杠杆率London Inter-bank Offered Rate (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Minimum current ratio requirement最低流动比率要求Minimum leverage ratio最低举债比率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Obtaing 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营运性现金流量Operational flexibility经营弹性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Ratio analysis weaknesses比率分析的缺陷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Revenues总收入Risk analysis reports风险分析报告Risk and banks风险与银行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SecuritiesandExchangeCommission(SEC)(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 security clauses标准担保条款Standard & Poor's标准普尔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Surplus assets盈余资产Surplus 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 financing贸易融资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AUCP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Volatile 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 ratios营运资本比率Worldwide credit统一授信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。