为您找到与微信用英语怎么说呢相关的共200个结果:
威信,指威望与信誉,示例:我们要维护他的威信。那么你知道威信用英语怎么说吗?下面读文网小编为大家带来威信的英语说法,欢迎大家学习。
1. If the economy turned round the Prime Minister's authority would quickly increase.
如果经济复苏了,首相的威信会迅速提高。
2. General Lewis Mackenzie has impressed everyone with his authority and personal courage.
刘易斯·麦肯奇将军的威信和勇气给所有人留下了深刻的印象。
3. He has a commanding presence and deep, authoritative voice.
他仪态威严,声音低沉,说话有威信。
4. Tom had the most authority of all.
汤姆在所有人中威信最高。
5. The president is not willing to abase himself before the nation.
总统不愿在全国人民面前降低自己的威信.
6. The President's enemies are spreading rumours to undermine his authority.
总统的敌人在散布谣言以逐渐破坏他的威信.
7. He has high prestige among the masses.
他在群众中威信很高.
8. When an executive comes into a new job, he wants to quickly make an impact.
一个新主管刚上任时,会希望尽快树立威信。
9. He had no natural authority and no capacity for imposing his will on others.
他天生缺乏威信,根本没有能力把他的意志强加于人。
10. The conversations were designed to undermine her authority so she felt that she could no longer work for the company.
这些谈话有意削弱她的威信,这样她会觉得自己在公司干不下去。
11. He is pale, dark, and authoritative, with the gravitas you might expect of a Booker prize winner.
他脸色苍白,皮肤较黑,颇有威信,浑身透着一种布克奖得主应有的庄重。
12. The teacher has established an influence over his pupils.
这个教师在学生中树立了威信.
13. Tomas was older than Kidd , and he assumed the authority.
托马斯比基德大, 所以有些威信.
14. He had by degrees assumed such authority over his companions.
他已逐渐在他的同伴之中树立起他的威信.
15. Napoleon had great prestige in the army, and his men idolized him.
拿破仑在军队里颇有威信, 他的士兵非常崇拜他.
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辞职信,也叫辞职书或辞呈,是辞职者向工作单位辞去职务时写的书信。辞职信是辞职者在辞去职务时的一个必要程序。那么你知道辞职信用英语怎么说吗?下面读文网小编为大家带来辞职信的英语说法,欢迎大家学习。
Resignation letter
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中国电信集团公司是我国特大型国有通信企业、上海世博会全球合作伙伴,连续多年入选"世界500强企业"。那么你知道中国电信用英语怎么说吗?下面读文网小编为大家带来中国电信的英语说法,欢迎大家学习。
China Telecommunications
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信用卡是一种非现金交易付款的方式,是简单的信贷服务。持卡人持信用卡消费时无须支付现金,待账单日时再进行还款。那么你知道信用卡用英语怎么说吗?下面跟着读文网小编一起来学习一下吧。
信用卡提现 Cash advance
信用卡号 Credit Card Number
刷爆信用卡 max out
信用卡业务 the credit card business
信用卡公司credit card company
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信用,是指依附在人之间、单位之间和商品交易之间形成的一种相互信任的生产关系和社会关系。那么你知道信用用英语怎么说吗?下面跟着读文网小编一起来学习一下吧。
trustworthiness
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推荐信是一个人为推荐另一个人去接受某个职位或参与某项工作而写的信件,是一种应用写作文体。那么你知道推荐信用英语怎么说吗?下面和读文网小编一起来学习一下推荐信的英语说法吧。
一封推荐信 A Recommendation Letter
两封推荐信 Two Letters of Recommendation
自我推荐信 Self-recommendation letter
导师推荐信supervisor's recommendation
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难以置信,指出乎意料,让人很难相信,是很常见的一类形容词,今天读文网小编在这里为大家介绍难以置信用英语怎么说,欢迎大家阅读!
简直难以置信 That's Incredible
难以置信的爱 Incredible Love
令人难以置信的 unbelievable ; hard to believe
难以置信的焦虑 incredible anxiety
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当我们受到好友信件的时候,通常会写回信,那么你知道回信用英语怎么说吗?今天读文网小编在这里为大家介绍关于回信的英语知识,欢迎大家阅读!
An "entrepreneurial" seven year old wrote to Google for a job and its CEO replied.
一个具有创业精神的七岁女孩向谷歌公司递交了求职信,并收到了谷歌首席执行官的回复。
After discussing her father's work, Chloe Bridgewater decided she would like to work for Google and penned a letter beginning "dear Google boss".
在讨论完父亲的工作后,克洛伊·布里奇沃特下定决心要为谷歌公司工作,于是写了一封开头为“亲爱的谷歌老板” 的求职信。
It was only the schoolgirl's second letter, after her first missive to Father Christmas, but the search engine's CEO Sundar Pichai wrote back.
这是这个小学生写的第二封信,第一封是她写给圣诞老人的。但是该搜索引擎的总裁桑达尔·皮查伊竟然回复了她。
"We were gobsmacked, but I don't think Chloe could understand the magnitude of the reaction she'd got afterwards," said father Andy, a sales manager from Hereford.
克洛伊的父亲安迪是赫里福郡的一个营销部经理,他表示:“我们都惊呆了!但我觉得克洛伊可能不能理解这个回信的重量。”
"She's got a great entrepreneurial spirit. Ever since nursery, she's always been told in school reports she's bright, hard-working and polite - we're very proud of her and her younger sister is similar," he said.
“她很有企业精神,从幼儿园开始,学校的报告单就总是说她阳光、勤奋而且懂礼貌。我们为她感到骄傲,她的妹妹哈莉也是这样。”他说道。
Mr Pichai's full reply.
以下是皮查伊先生的完整回复
"Thank you so much for your letter. I'm glad that you like computers and robots, and hope that you will continue to learn about technology."
“感谢你的来信!听说你喜欢电脑和机器人,我真是非常高兴!希望你能继续学习和了解科技。”
"I think if you keep working hard and following your dreams, you can accomplish everything you set your mind to - from working at Google to swimming at the Olympics."
“我认为只要你为了梦想而不断努力,用心去做,无论是在谷歌工作,还是成为奥运会游泳健将,你都没问题的!”
"I look forward to receiving your job application when you are finished with school! All the best to you and your family."
“当你完成学业时,我期待着收到你的求职信!祝福你和家人一帆风顺。”
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寄信指递送书信。现代多通过邮局递送。例句:打电话,寄信,我亲自去找他,他都是不在家。那么你知道寄信用英语怎么说吗?下面来学习一下吧。
1. Send for your free catalogue today.
今天寄信索要你们的免费目录。
2. Letters will cost a little more, but they will certainly travel faster.
寄信要多花一点钱, 但无疑书信走得会快一些.
3. She sent him letter after letter to explain the delay.
她一封接一封地给他寄信解释推迟的原因.
4. The arrangement for sending letters abroad seems to have broken down.
向国外投寄信件的工作似已中断.
5. I have a guilty conscience about forgetting to post your letter.
忘了给你寄信,真感到内疚.
6. Stick a stamp on the envelope before you post the letter.
寄信前要在信封上贴上邮票.
7. She forgot to seal her letter before mailing it.
她忘记在寄信前将信封上.
8. You must put a stamp on the envelope before you post it.
寄信以前,你必须在信封上贴上邮票.
9. Oh dear! I forgot to post the letter.
哎呀! 我忘了寄信.
10. Don't forget to post the letter.
别忘了去寄信.
11. I remembered to post your letters.
我未忘记要为你寄信.
12. It will be a waste of time and money to post your letters.
寄信将会是一件浪费时间和金钱的事.
13. Three outward - bound envelopes, all marked Private and Confidential , had come through the mailroom.
三封标明“密件亲启”的外寄信件送到了邮件收发室.
14. Please phone your reply to me -- a letter would take too long to arrive.
请打电话告诉我你的答复, 因为 寄信要花费很长时间.
15. I remember posting the letters , ie I have the memory of doing so in my mind.
我记着得寄信.
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自信是一个心理学名词。自信心是日常生活中常常谈起的一个概念,而在心理学中,与自信心最接近的是班杜拉(A.Bandura)在社会学习理论中提出的自我效能感 (self-efficacy)的概念。自信它常常驱使着事情往好的方向发展。有自信的人往往给人一种阳光、开朗的感觉。那么你知道自信用英语怎么说吗?下面来学习一下吧。
1. He has never exhibited the self-confidence, bordering on arrogance, of his predecessor.
他从未表现出他前任的那种近乎傲慢的自信。
2. The evening show was terrible, with hesitant unsure performances from all.
晚上的演出很糟,所有人都缩手缩脚,显得很不自信。
3. She has now changed into a happy, self-confident woman.
如今她已经变成一个快乐、自信的女人。
4. They find it difficult to pump themselves up for the games.
他们感到要为自己加油打气,自信满满地去打比赛并不容易。
5. Lacking self-confidence and maturity, many teenagers are left feeling very vulnerable.
许多十几岁的孩子既缺乏自信又不够懂事,所以感情上十分脆弱。
6. What women mistake as thoughtlessness is often just diffidence.
女性误以为是考虑不周的事情往往只是缺乏自信。
7. Most mothers are insecure about their performance as mothers.
大多数母亲对自己为人母的表现都不是很自信。
8. Even the most gifted can have confidence destroyed by the wrong instructor.
即使是最有天赋的人也可能会被错误的导师摧毁自信。
9. Their indecision has been replaced by confidence and steely determination.
他们的优柔寡断已经被自信和钢铁般的决心所取代。
10. I admired him for being so confident at his age.
我钦佩他这般年纪就如此自信。
11. Six months later John had developed literacy and numeracy skills, plus confidence.
6个月后,约翰已经渐渐能够识字和算数,也有了自信。
12. The EU is now acquiring greater assurance and authority.
现在欧共体越来越有自信与权威性了。
13. She did her best to appear more self-assured than she felt.
她竭力让自己表现得比实际更自信。
14. She was born with a healthy dose of self-confidence.
她天生就充满自信。
15. Be assertive and spell out exactly how you feel.
要自信点儿,把自己的感受讲清楚。
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在没有电话以前,人们只能通过写信来和远方的亲朋好友保持联系。那么你知道写信用英语怎么说吗?下面来学习一下吧。
epistolize
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信用,是指依附在人之间、单位之间和商品交易之间形成的一种相互信任的生产关系和社会关系。信誉构成了人之间、单位之间、商品交易之间的双方自觉自愿的反复交往,消费者甚至愿意付出更多的钱来延续这种关系。那么你知道信用用英语怎么说吗?下面来学习一下吧。
信用卡 credit card
信用社 credit cooperatives ; credit union ; credit association ; Credit bureaux
商业信用 trade credit ; Commercial Credit ; Business Credit ; mercantile credit
信用地位 credit standing ; credit rating
信用债券 debenture ; debenture trust deed ; unsecured bond ; Debentures Bonds
信用政策 Credit policy ; Accounting standards ; credit policies ; hitelpolitika
信用文化 credit culture ; and credit culture ; the credit culture ; culture of credit
信用创造 credit creation
信用信息 Credit information ; credit from information ; credit ' s information ; credit information
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小编为大家整理了银行英语对话--开信用证,希望对你有帮助哦!
L/C(信用证)
C= Customer顾客 T=Teller职员
T: Can I help you, sir?
能帮你什么忙吗,先生?
C: Yes, I want to open an L/C, but I don't know how to work?
对, 我想开个信用正, 但我不明白如何运作?
T: Ok, Let tell you. A letter of credit is a written payment instrument issued by a bank at the request of a customer (always the importer). It will be sent to the exporter to make shipment and prepare the documents specified in the L/C. As soon as the L/C and documents are presented to the issuing bank, the bank must pay to the exporter (beneficiary). The bank acts as the first payer and this is the most important feature of L/C.
好, 让我来告诉你。 信用正是应客户(通常是进口商)的要求而开立的一种付款承诺文件,信用证将被寄给出口商,使出口商可以把货物装船, 并根据信用正的要求准备单据。一旦信用证和单据提交给开证行,开证行必须立即付款给出口商(受益人)。银行就作为第一支付人进行支付,这就是信用证最重要的特征。
C: I see, would you tell me what's the main content of an L/C?
我明白了, 你能告诉我信用证的主要内容吗?
T: Name, quality, unit price and amount of goods, ports of loading and destination, price and payment terms, shipping documents, latest shipment date and validity of the L/C.
商品的品名,数量,单价和种类, 装货港和目的地,价格和付款条件,装船单据,最后装运期和到目的地的有效期。
C: Then how can I send an L/C to my customer?
那么, 我怎么才可以向我的客户开出信用证呢?
T: In practice, the issuing bank will send the L/C to one of its correspondents at the place of export by mail of cable. After verifying the authenticity of the L/C, the correspondent (advising bank) will send the L/C to the exporter.
习惯上,开证行总是向出口商所在地的代理行发出邮件或电报,在检验信用证的真实性后,代理行(通知行)将向出口方发出信用证。
C: How can my customer receive the proceeds?
我的客户怎样才能收到钱?
T: The exporter will make shipment and present the L/C with all the documents to a negotiation bank if it is available by negotiation. If the documents are in compliance with the terms of the L/C through carefully checking, the bank will negotiate the documents and send them to the issuing bank for reimbursement. The issuing bank will debit importer's account when releasing the shipping documents to the importer. The whole transaction now comes to the end.
信用证是可以议付的,出口商向议付行提交信用证所要的所有单据, 只要所提交的单据和信用证要求的条件是一致的话,银行将议付。当开证行将装船单据交给进口商时,开证行就借记进口方的帐户,整个交易就完成了。
C: I see, Thank you very much
我明白了,谢谢你!
T: you're welcome!
别客气.
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摘要:为迎合女性客户,世界各地银行纷纷推出各种专为女性设计的产品和服务,而这种香味信用卡就是其中一种手段。你知道怎么用英语表达吗?
Al Hilal Bank recently released a credit card with a built-in "applet" that absorbs the smell of perfume, aimed at attracting female customers.
The scented credit card also comes with a nicely boxed signature scent and a number of perks, from discounts for female-centric brands to airport lounge access.
The bank said that the card was designed for "young, ambitious and empowered women" as a way to stand out.
The scented cards are part of wave of ways banks are targeting female customers, offering products and services geared specifically toward women.
Al Hilal银行最近推出了一款内置小程序的信用卡。该卡能够吸收香水的味道,意在吸引女性客户。
此外,这种香味信用卡还附送精美包装的署名香水和一系列优惠,包括享受女性品牌消费折扣和机场贵宾室礼遇。
该银行声称这种信用卡是专为有上进心、有权力的年轻女性设计的,以此来使她们脱颖而出。
为迎合女性客户,世界各地银行纷纷推出各种专为女性设计的产品和服务,而这种香味信用卡就是其中一种手段。
【讲解】
文中的scented credit card就是“香味信用卡”的意思,其中scented是形容词,意为“有香味的,芬芳的”,如:The roses are pleasantly scented. (这些玫瑰花清香怡人。)派生词scent既可以作动词,也可以作名词,如:the scent of lemons(柠檬香味),Could you scent the fish? (你能闻出有鱼的味道吗?)
第二段中的perk作名词,意为“优惠,利益,特权”,如:One of the perks of being a student is cheap travel. (当学生的好处之一是旅行购票可以优惠。)
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你知道相信用英语怎么说吗?下面来学习一下吧。
古埃及的许多法老相信他们可以永生。
Many Pharaohs in ancient Egypt believe they can live forever.
我倾向于相信他的无辜。
I'm inclined to believe him innocent.
许多人都相信监禁解决不了犯罪问题。
Many people believe that prison isn't a cure for crime.
我相信你的话。
I believe what you said.
这个地方脏极了,我不相信有人能住在这。
This place is filthy; I don't believe anyone can live here.
别相信他,他像老狐狸一样狡猾。
Don't trust him, he is a sly old fox.
我相信你可以保持职业化?我相信你可以保持职业化?
I trust that you will be able to remain professional?
他相信第二理论但又必须证明他(的相信)是正确的!
He believed in the second theory but needed to prove he was correct.
他们有理由相信可能会遇到麻烦。
They had reason to believe there could be trouble.
不要相信报纸上看到的东西。
Don't believe what you read in the papers.
我相信他肯定非常担心黛安娜。
I believe he is most painfully anxious about Diana.
她相信阶级制度恒久不变。
She believed in the fixity of the class system.
我很容易上当,可能会相信他的话。
I'm so gullible I would have believed him.
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短信是用户通过手机或其他电信终端直接发送或接收的文字或数字信息,用户每次能接收和发送短信的字符数,是160个英文或数字字符,或者70个中文字符。那么你知道短信用英语怎么说吗?下面来学习一下吧。
玛丽到家后给我发了条短信。
Mary texted me when she got home.
我给他写了封短信。
I dropped him a few lines.
请尽快给我写一封短信来。
Please drop me a line as soon as possible.
不幸的是她已经删除了那条短信。
It was unfortunate that she had erased the message.
打电话、发短信、发邮件&沟通是关键。
Call, text, email& communication is key.
尽可能快的发送一条谢谢的短信。
Send a thank you note as soon as possible.
然后又收到一条短信。
You then receive a text message while driving home.
不要随意选择此短信子集。
Do not randomly select this subset of short messages.
他收到一封短信,内容如下:
He received a note which ran as follows.
他们用短信联系,并且用他们的电话看视频、一般来说,这也不是什么大问题。
They communicate by texting and use their phones to watch videos. Normally, that's not a problem.
她的兄弟们发了2000多条短信,还下了视频,所以这部分的通讯费达到了2千美元。
Her brothers sent over 2,000 texts and also downloaded videos, sometimes racking up$ 2,000 in data charges.
如果所有这些时间可以用于回复电邮或(合法地)发送短信,而汽车可以自己驶向目的地,情况会怎么样?
What if those hours were spent answering e-mails or ( legally) sending texts as the car drove itself?
能够短信接收和发送、长短信处理、短信群发,并能对短信进行提取电话号码、新来短信声音提示、短信删除等操作。
Be able to receive and send SMS, long SMS handling, SMS group sending, and can extract the phone number of text messages, new voice prompt messages, SMS, or delete operation.
垃圾短信的主要内容包括商品广告,欺诈类短信,倒卖黑车、支的短信、办各类证件的短信及用户未订阅的短信服务等。
Common junk messages include advertisements, swindles, information on illegal selling of vehicles, weapons or fake diplomas, and short message services(SMS) that users never signed up for.
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下面是读文网小编整理的银行英语口语对话:信用证,以供大家学习参考。
T: Can I help you, sir?
能帮你什么忙吗,先生?
C: Yes, I want to open an L/C, but I don't know how to work?
对, 我想开个信用证, 但我不明白如何运作?
T: Ok, Let tell you. A letter of credit is a written payment instrument issued by a bank at the request of a customer (always the importer). It will be sent to the exporter to make shipment and prepare the documents specified in the L/C. As soon as the L/C and documents are presented to the issuing bank, the bank must pay to the exporter (beneficiary). The bank acts as the first payer and this is the most important feature of L/C.
好, 让我来告诉你。信用证是应客户(通常是进口商)的要求而开立的一种付款承诺文件,信用证将被寄给出口商,使出口商可以把货物装船,并根据信用正的要求准备单据。一旦信用证和单据提交给开证行,开证行必须立即付款给出口商(受益人)。银行就作为第一支付人进行支付,这就是信用证最重要的特征。
C: I see, would you tell me what's the main content of an L/C?
我明白了, 你能告诉我信用证的主要内容吗?
T: Name, quality, unit price and amount of goods, ports of loading and destination, price and payment terms, shipping documents, latest shipment date and validity of the L/C.
商品的品名,数量,单价和种类, 装货港和目的地,价格和付款条件,装船单据,最后装运期和到目的地的有效期。
C: Then how can I send an L/C to my customer?
那么, 我怎么才可以向我的客户开出信用证呢?
T: In practice, the issuing bank will send the L/C to one of its correspondents at the place of export by mail of cable. After verifying the authenticity of the L/C, the correspondent (advising bank) will send the L/C to the exporter.
习惯上,开证行总是向出口商所在地的代理行发出邮件或电报,在检验信用证的真实性后,代理行(通知行)将向出口方发出信用证。
C: How can my customer receive the proceeds?
我的客户怎样才能收到钱?
T: The exporter will make shipment and present the L/C with all the documents to a negotiation bank if it is available by negotiation. If the documents are in compliance with the terms of the L/C through carefully checking, the bank will negotiate the documents and send them to the issuing bank for reimbursement. The issuing bank will debit importer's account when releasing the shipping documents to the importer. The whole transaction now comes to the end.
信用证是可以议付的,出口商向议付行提交信用证所要的所有单据, 只要所提交的单据和信用证要求的条件是一致的话,银行将议付。当开证行将装船单据交给进口商时,开证行就借记进口方的帐户,整个交易就完成了。
C: I see, Thank you very much
我明白了,谢谢你!
T: you're welcome!
别客气
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信用卡又叫贷记卡。是一种非现金交易付款的方式,是简单的信贷服务。信用卡由银行或信用卡公司依照用户的信用度与财力发给持卡人,持卡人持信用卡消费时无须支付现金,待账单日(英语:Billing Date)时再进行还款。那么你知道信用卡用英语怎么说吗?下面来学习一下吧。
信用卡提现 Cash advance
信用卡号 Card Number ; Credit Card Number ; Credit Card No
空白信用卡 Credit card blanks ; Creditcard-s
刷爆信用卡 max out
信用卡业务 Project Five Credit Cards ; the credit card business ; credit-card business ; Business of Credit Card
信用卡公司 Japan Credit Bureau ; card companies ; Capital One ; credit card company
用信用卡 Credit Card ; use credit cards
单币种信用卡 Single-Currency Card
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下面读文网小编为大家带来金融英语信用风险英语术语,欢迎大家学习!
破产管理(Receivership)——这是一个英国用语,指企业的债权人指定破产管理人的过程。破产管理人负责管理和配置这些债权人求偿的资产。破产管理人将资产管理的收益付给债权人。破产管理经常导致企业清算。
清算(Liquidation)——终止企业及其各项事务的过程。这项工作由指定的清算人来执行。
融资性现金流量(Financial cash flows)——融资性现金流量是由长期资本的变动而造成的现金支付或收入,如发行新股、获得贷款。
商业/经营风险(Business risk)——指企业的销售收入或利润率因为企业商业环境的变化(新的竞争、技术进步等)而下降的可能性。商业风险是长期风险。
商业信用(Trade Credit)——供应商向顾客提供的信用。
商誉(Goodwill)——被购并企业的购买成本和被购并资产的市场价值之间的差值就是购并商誉。最普遍的商誉记账方式是用准备金核销商誉,这样商誉成本就不用从将来的利润中摊销了。
审计报告(Auditors report)——审计报告表明审计人员认为该会计报表真实客观地反映了企业的经营状况,并符合相关法律的要求。
收回应收账款的平均天数(Days'Sales Outstanding,DSO)——收回账款所花的平均天数。
收款环节(Collection Cycle)——从开出货款发票直至收到账款。
受信比率(Credit-taken Ratio)——将客户目前所欠的总债务额除以该客户年购买额得出的比率。该比率越高表明信用风险越高。
速动比率或酸性测试比率(Quick ratio or acid test ratio)——速动比率(酸性测试比率)是速动资产(流动资产减去存货)与流动负债的比值。如果流动负债高于速动资产,就说明企业的流动性不充足。
速动资产(Liquid assets) ——现金或能迅速转换为现金的资产。
无信贷间隔天数(No Credit Interval—NCI)——测量流动性的另一个指标。无信贷间隔天数(NCI)就是假定企业不再继续销售产品,在用完现金之前,能够以自有的可变现资源为经营活动提供资金的时间长度。
现金流量预测(Cash Flow Projection)——对企业未来现金流量或者未来现金状况的估计,常常需根据历史收入和成本对未来的现金状况做出假设。
信用的利用率(Credit Utilization)——客户利用现有的融资额度的程度。它以当前未付的债款额占信用限额的百分比表示。
信用分析(Credit analysis)——分析、衡量信用风险的系统化程序。
信用分析人员(Credit analyst)——分析企业信誉的人。信用分析人员必须收集企业所在行业的相关信息。此外,还必须对企业高级管理人员做出客观判断。分析师需要研究企业管理层的专业化程度、所具有的经验和稳定性。如果企业的董事长(总裁)和CEO是同一个人,那么企业的信用风险将取决于个人的性格和管理风格。
信用风险(Credit Risk)——债务人延期支付或拒绝支付债务的风险。
信用观察(Credit Watch)——由信用机构对一组织的债务信用进行的跟踪监控,以便随时更新原有的评级。它也被称为评级观察(rating watch)。
信用评分(Credit Scoring)——根据业务的一些主要特征进行评估,并求出总的信用分数,据此来评定客户信誉,进行信用分类。通过研究企业的财务比率来衡量企业的信誉。
信用评级(Credit Rating)——一种对某发行债券或其他债务证券的利息按时全额支付的可能性、以及债务本金到期全部偿还可能性的量化判断或正式意见。信用评级由专门机构负责。长期债务的最高信用评级为AAA(3A)。
信用循环(Credit Cycle)——从客户发出订单开始到偿付债款。
信用证(Letter 0f Credit)——一种国际通用的出口销售支付方式。指任意一家银行或两家银行代表购买方向供货方做出的有条件的支付担保。
信誉(Creditworthiness)——企业长期借贷的信誉取决于企业借款投资项目的盈利能力和预期的盈利速度。
行业风险(1ndustry Risk)——一个行业中所有企业可能因行业不景气而盈利下降的风险。
寻机性会计(Creative accounting)——寻机性会计源于企业在相关法规的许可下可选择使用的会计政策的多样性。此外,判断的需要也给企业留下了调整数据的空间。
寻机性会计(Creative Accounting)——利用有利的会计准则,编制损益表和资产负债表。寻机性会计方法可以用来提高报告利润和资产价值,掩盖企业的真实财务状况。
银行信用(Bank Credit)——银行向顾客提供的信贷。
盈利能力分析(Profitability analysis)——反映企业盈利能力的指标主要有三个,它们是:资本收益率、利润率、资产周转率。
营运资本(Working Capital)——通常指存货、债权和债务。一般指存货加上债权减去债务就等于营运资本。
优先支出(Priority Expenditures)——指为避免迫在眉睫的流动风险而必须支出的费用。除了正常交易所需支出(如支付工资)外,它还包括利息和税款的支付。
逾期应收款列表(Aged Debtors'List)——对逾期账款进行分析和量化的报告。
折旧(Depreciation)——折旧是对固定资产由于长期使用、技术或市场进步等原因造成的损耗、价值损失的衡量。固定资产折旧要从利润中扣除。固定资产折旧的数额根据企业管理层的判断,由固定资产的预计使用年限、预计净残值、折旧方式共同决定。
状况报告(Status Report)——关于企业财务状况和偿款记录的详细报告。状况报告可以由信用咨询机构或银行提供。
准备金会计处理(Reserve Accounting)——将收益、损失或支出记作准备金账户中数额的增减,而非年度损益表中的盈利、损失或支出项目所做的会计处理。
资本充足(Capital Adequacy)——指有足够的长期资本来保证财务安全。对银行来说,资本充足指有足够的资本金来防止银行因交易损失(如银行坏账)而给储户带来存款损失的风险。
现金流量分析(Cash flow analysis)——衡量企业以现金偿还贷款和其他债务能力的分析方法。对现金流量比率的分析方法有:比较比率自身的变化趋势;和其他企业的比率作比较。有时候也可以和销售比率的最大值或最小值进行比较。
信用机构(Credit Bureau)——为客户提供企业信用信息的机构。
一级资本(Tier 1 Capital)——银行的核心资本,包括股本金和准备金,但不包括评估增值储备(revaluation reserves)。
营运资本(Working capital)——企业在流动资产上的投资。对营运资本的恰当定义是存货加上债权减去流动负债。企业所需营运资本的数量经常波动,有时会巨幅波动。对营运资本的需要与企业的商业循环周期、现金循环周期相关。
逾期应收款报告(Aged Debtors'Report)——列明逾期应收款和过期时间长度的报告。
资本收益率(Retum on capital employed,return on assets)——利润率与资产周转率的乘积。资本收益率越高越好。
资产周转率(Asset tu rnover)——资产周转率关注的是企业的销售量,它可以衡量出每l美元资产所获得的销售收人,反映了企业的盈利能力。
自决性现金流量(Discretionary cash flows)——自决性现金流量是企业不必一定支付或收到的现金流量,它和经营活动没有直接关系。自决性现金流量包括固定资产的购买和出售以及股利支付的现金流量。
最低举债比率(Minimum Leverage Ratio)——是一种对资本充足的要求——要求银行的资本金不少于其资产的一定比例。
优先性现金流量(Priority cash flows)——优先性现金流量是企业的非交易性现金支出,用于避免企业出现财务危机,主要包括利息和税收的支付。
A值模型(A-score model)——用少量关键指标衡量企业破产风险的模型。该模型既考虑到了财务指标,也考虑到了非财务指标。分析人员根据企业表现,为每一个指标打分,最后加 总所有分数,就得到该企业的A值。如果A值高于某一标准,说明企业的破产风险很高。另一种衡量企业破产风险的模型是z值模型。
互换协议(Swap)——双方之间签订的交换未来一系列支付行为的合约。在利率的互换协议中,一方用固定的利率交换另一方的浮动利率。
经营现金流量(Operational Cash Flow)——业务经营中产生的现金流,一般是净值。即用顾客付款减去营运需要的现金得到的现金额。
内部融资率(1 nternal financing ratio)——内部融资率衡量企业资本费用中有多少来自于经营性现金流量。
违约事件(Event 0f Default)——借款人不履行契约。
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