2M method 2M法

3M method 3M法

A scores A值

Accounting convention 会计惯例

Accounting for acquisitions 购并的会计处理

Accounting for debtors 应收账款核算

Accounting for depreciation 折旧核算

Accounting for foreign currencies 外汇核算

Accounting for goodwill 商誉核算

Accounting for stocks 存货核算

Accounting policies 会计政策

Accounting standards 会计准则

Accruals concept 权责发生原则

Achieving credit control 实现信用控制

Acid test ratio 酸性测试比率

Actual cash flow 实际现金流量

Adjusting company profits 企业利润调整

Advance payment guarantee 提前偿还保金

Adverse trading 不利交易

Advertising budget 广告预算

Advising bank 通告银行

Age analysis 账龄分析

Aged debtors analysis 逾期账款分析

Aged debtors’exception report 逾期应收款的特殊报告

Aged debtors’exception report 逾期账款特别报告

Aged debtors’report 逾期应收款报告

Aged debtors’report 逾期账款报告

All—monies clause 全额支付条款

Amortization 摊销

Analytical questionnaire 调查表分析

Analytical skills 分析技巧

Analyzing financial risk 财务风险分析

Analyzing financial statements 财务报表分析

Analyzing liquidity 流动性分析

Analyzing profitability 盈利能力分析

Analyzing working capital 营运资本分析

Annual expenditure 年度支出

Anticipating future income 预估未来收入

Areas of financial ratios 财务比率分析的对象

Articles of incorporation 合并条款

Asian crisis 亚洲(金融)危机

Assessing companies 企业评估

Assessing country risk 国家风险评估

Assessing credit risks 信用风险评估

Assessing strategic power 战略地位评估

Assessment of banks 银行的评估

Asset conversion lending 资产转换贷款

Asset protection lending 资产担保贷款

Asset sale 资产出售

Asset turnover 资产周转率

Assets 资产

Association of British Factors and Discounters 英国代理人与贴现商协会

Auditor's report 审计报告

Aval 物权担保

Bad debt 坏账

Bad debt level 坏账等级

Bad debt risk 坏账风险

Bad debts performance 坏账发生情况

Bad loans 坏账

Balance sheet 资产负债表

Balance sheet structure 资产负债表结构

Bank credit 银行信贷

Bank failures 银行破产

Bank loans．availability 银行贷款的可获得性

Bank status reports 银行状况报告

Bankruptcy 破产

Bankruptcy code 破产法

Bankruptcy petition 破产申请书

Basle agreement 塞尔协议

Basle Agreement 《巴塞尔协议》

Behavorial scoring 行为评分

Bill of exchange 汇票

Bill of lading 提单

BIS 国际清算银行

BIS agreement 国际清算银行协定

Blue chip 蓝筹股

Bonds 债券

Book receivables 账面应收账款

Borrowing money 借人资金

Borrowing proposition 借款申请

Breakthrough products 创新产品

Budgets 预算

Building company profiles 勾画企业轮廓

Bureaux (信用咨询)公司

Business development loan 商业开发贷款

Business failure 破产

Business plan 经营计划

Business risk 经营风险

Buyer credits 买方信贷

Buyer power 购买方力量

Buyer risks 买方风险

CAMPARI 优质贷款原则

Canons of lending 贷款原则

Capex 资本支出

Capital adequacy 资本充足性

Capital adequacy rules 资本充足性原则

Capital commitments 资本承付款项

Capital expenditure 资本支出

Capital funding 资本融资

Capital investment 资本投资

Capital strength 资本实力

Capital structure 资本结构

Capitalization of interest 利息资本化

Capitalizing development costs 研发费用资本化

Capitalizing development expenditures 研发费用资本化

Capitalizing interest costs 利息成本资本化

Cascade effect 瀑布效应

Cash assets 现金资产

Cash collection targets 现金托收目标

Cash cycle 现金循环周期

Cash cycle ratios 现金循环周期比率

Cash cycle times 现金循环周期时间

Cash deposit 现金储蓄

Cash flow adjustments 现金流调整

Cash flow analysis 现金流量分析

Cash flow crisis 现金流危机

Cash flow cycle 现金流量周期

Cash flow forecasts 现金流量预测

Cash flow lending 现金流贷出

Cash flow profile 现金流概况

Cash flow projections 现金流预测

Cash flow statements 现金流量表

Cash flows 现金流量

Cash position 现金头寸

Cash positive JE现金流量

Cash rich companies 现金充足的企业

Cash surplus 现金盈余

Cash tank 现金水槽

Cash-in-advance 预付现金

Categorized cash flow 现金流量分类

CE 优质贷款原则

CEO 首席执行官

Chairman 董事长，总裁

Chapter 11 rules 第

Charged assets 抵押资产

Chief executive officer 首席执行官

Collateral security 抵押证券

Collecting payments 收取付款

Collection activitv 收款活动

Collection cycle 收款环节

Collection procedures 收款程序

Collective credit risks 集合信用风险

Comfortable liquidity positi9n 适当的流动性水平

Commercial mortgage 商业抵押

Commercial paper 商业票据

Commission 佣金

Commitment fees 承诺费

Common stock 普通股

Common stockholders 普通股股东

Company and its industry 企业与所处行业

Company assets 企业资产

Company liabilities 企业负债

Company loans 企业借款

Competitive advantage 竞争优势

Competitive forces 竞争力

Competitive products 竞争产品

Complaint procedures 申诉程序

Computerized credit information 计算机化信用信息

Computerized diaries 计算机化日志

Confirmed letter of credit 承兑信用证

Confirmed letters of credit 保兑信用证

Confirming bank 确认银行

Conservatism concept 谨慎原则

Consistency concept 一贯性原则

Consolidated accounts 合并报表

Consolidated balance sheets 合并资产负债表

Contingent liabilities 或有负债

Continuing security clause 连续抵押条款

Contractual payments 合同规定支出

Control limits 控制限度

Control of credit activities 信用活动控制

Controlling credit 控制信贷

Controlling credit risk 控制信用风险

Corporate credit analysis 企业信用分析

Corporate credit controller 企业信用控制人员

Corporate credit risk analysis 企业信用风险分析

Corporate customer 企业客户

Corporate failure prediction models 企业破产预测模型

Corporate lending 企业贷款

Cost leadership 成本领先型

Cost of sales 销售成本

Costs 成本

Country limit 国家限额

Country risk 国家风险

Court judgments 法院判决

Covenant 贷款保证契约

Covenants 保证契约

Creative accounting 寻机性会计

Credit analysis 信用分析

Credit analysis of customers 客户信用分析

Credit analysis of suppliers 供应商的信用分析

Credit analysis on banks 银行信用分析

Credit analysts 信用分析

Credit assessment 信用评估

Credit bureau reports 信用咨询公司报告

Credit bureaux 信用机构

Credit control 信贷控制

Credit control activities 信贷控制活动

Credit control performance reports 信贷控制绩效报告

Credit controllers 信贷控制人员

Credit cycle 信用循环

Credit decisions 信贷决策

Credit deterioration 信用恶化

Credit exposure 信用敞口

Credit granting process 授信程序

Credit information 信用信息

Credit information agency 信用信息机构

Credit insurance 信贷保险

Credit insurance advantages 信贷保险的优势

Credit insurance brokers 信贷保险经纪人

Credit insurance limitations 信贷保险的局限

Credit limits 信贷限额

Credit limits for currency blocs 货币集团国家信贷限额

Credit limits for individual countries 国家信贷限额

Credit management 信贷管理

Credit managers 信贷经理

Credit monitoring 信贷监控

Credit notes 欠款单据

Credit period 信用期

Credit planning 信用计划

Credit policy 信用政策

Credit policy issues 信用政策发布

Credit proposals 信用申请

Credit protection 信贷保护

Credit quality 信贷雷竞技百科

Credit rating 信用评级

Credit rating agencies 信用评级机构

Credit rating process 信用评级程序

Credit rating system 信用评级系统

Credit reference 信用咨询

Credit reference agencies 信用评级机构

Credit risk 信用风险

Credit risk assessment 信用风险评估

Credit risk exposure 信用风险敞口

Credit risk insurance 信用风险保险

Credit risk．individual customers 个体信用风险

Credit risk：bank credit 信用风险：银行信用

Credit risk：trade credit 信用风险：商业信用

Credit scoring 信用风险评分

Credit scoring model 信用评分模型

Credit scoring system 信用评分系统

Credit squeeze 信贷压缩

Credit taken ratio 受信比率

Credit terms 信贷条款

Credit utilization reports 信贷利用报告

Credit vetting 信用审查

Credit watch 信用观察

Credit worthiness 信誉

Creditor days 应付账款天数

Cross-default clause 交叉违约条款

Currency risk 货币风险

Current assets 流动资产

Current debts 流动负债

Current ratio requirement 流动比率要求

Current ratios 流动比率

Customer care 客户关注

Customer credit ratings 客户信用评级

Customer liaison 客户联络

Customer risks 客户风险

Cut-off scores 及格线

Cycle of credit monitoring 信用监督循环

Cyclical business 周期性行业

Daily operating expenses 经营费用

Day’s sales outstanding 收回应收账款的平均天数

Debentures 债券

Debt capital 债务资本

Debt collection agency 债务托收机构

Debt issuer 债券发行人

Debt protection levels 债券保护级别

Debt ratio 负债比率

Debt securities 债券

Debt service ratio 还债率

Debtor days 应收账款天数

Debtor's assets 债权人的资产

Default 违约

Deferred payments 延期付款

Definition of leverage 财务杠杆率定义

Deposit limits 储蓄限额

Depositing money 储蓄资金

Depreciation 折旧

Depreciation policies 折旧政策

Development budget 研发预算

Differentiation 差别化

Direct loss 直接损失

Directors salaries 董事薪酬

Discretionary cash flows 自决性现金流量

Discretionary outflows 自决性现金流出

Distribution costs 分销成本

Dividend cover 股息保障倍数

Dividend payout ratio 股息支付率

Dividends 股利

Documentary credit 跟单信用证

DSO 应收账款的平均回收期

Duration of credit risk 信用风险期

Eastern bloc countries 东方集团国家

EBITDA 扣除利息、税收、折旧和摊销之前的收益

ECGD 出口信贷担保局

Economic conditions 经济环境

Economic cycles 经济周期

Economic depression 经济萧条

Economic growth 经济增长

Economic risk 经济风险

Electronic data interchange(EDI) 电子数据交换

Environmental factors 环境因素

Equity capital 权益资本

Equity finance 权益融资

Equity stake 股权

EU countries 欧盟国家

EU directives 欧盟法规

EUlaw 欧盟法律

Eurobonds 欧洲债券

European parliament 欧洲议会

European Union 欧盟

Evergreen loan 常年贷款

Exceptional item 例外项目

Excessive capital commitments 过多的资本承付款项

Exchange controls 外汇管制

Exchange-control regulations 外汇管制条例

Exhaust method 排空法

Existing competitors 现有竞争对手

Existing debt 未清偿债务

Export credit agencies 出口信贷代理机构

Export credit insurance 出口信贷保险

Export factoring 出口代理

Export sales 出口额

Exports Credit Guarantee Department 出口信贷担保局

Extending credit 信贷展期

External agency 外部机构

External assessment methods 外部评估方式

External assessments 外部评估

External information sources 外部信息来源

Extraordinary items 非经常性项目

Extras 附加条件

Facility account 便利账户

Factoring 代理

Factoring debts 代理收账

Factoring discounting 代理折扣

Factors Chain International 国际代理连锁

Failure prediction scores 财务恶化预测分值

FASB (美国)财务会计准则委员会

Faulty credit analysis 破产信用分析

Fees 费用

Finance，new business ventures 为新兴业务融资

Finance，repay existing debt 为偿还现有债务融资

Finance,working capital 为营运资金融资

Financial assessment 财务评估

Financial cash flows 融资性现金流量

Financial collapse 财务危机

Financial flexibility 财务弹性

Financial forecast 财务预测

Financial instability 财务的不稳定性

Financial rating analysis 财务评级分析

Financial ratios 财务比率

Financial risk 财务风险

Financial risk ratios 财务风险比率

Fitch IBCA 惠誉评级

Fitch IBCA ratings 惠誉评级

Fixed assets 固定资产

Fixed charge 固定费用

Fixed charge cover 固定费用保障倍数

Fixed costs 固定成本

Floating assets 浮动资产

Floating charge 浮动抵押

Floor planning 底价协议

Focus 聚焦

Forced sale risk 强制出售风险

Foreign exchange markets 外汇市场

Forfaiting 福费廷

Formal credit rating 正式信用评级

Forward rate agreements 远期利率协议

FRAs 远期利率协议

Fund managers 基金经理

FX transaction 外汇交易

GAAP 公认会计准则

Gearing 财务杠杆率

Geographical spread of markets 市场的地理扩展

Global target 全球目标

Going concern concept 持续经营原则

Good lending 优质贷款

Good times 良好时期

Government agencies 政府机构

Government interference 政府干预

Gross income 总收入

Guarantee of payment 支付担保

Guaranteed loans 担保贷款

Guarantees 担保

High credit quality 高信贷雷竞技百科

High credit risks 高信贷风险

High default risk 高违约风险

High interest rates 高利率

High risk regions 高风险区域

Highly speculative 高度投机

High-risk loan 高风险贷款

High-value loan 高价值贷款

Historical accounting 历史会计处理

Historical cost 历史成本

IAS 国际会计准则

IASC 国际会计准则委员会

IBTT 息税前利润

ICE 优质贷款原则

Idealliquidity ratios 理想的流动性比率

Implied debt rating 隐含债务评级

Importance of credit control 信贷控制的重要性

Improved products 改进的产品 I

Improving reported asset values 改善资产账面价值

In house assessment 内部评估

In house credit analysis 内部信用分析

In house credit assessments 内部信用评估

In house credit ratings 内部信用评级

Income bonds 收入债券

Income statement 损益表

Increasing profits 提高利润

Increasing reported profits 提高账面利润

Indemnity clause 赔偿条款

Indicators of credit deterioration 信用恶化征兆

Indirect loss 间接损失

Individual credit transactions 个人信用交易

Individual rating 个体评级

Industrial reports 行业报告

Industrial unrest 行业动荡

Industry limit 行业限额

Industry risk 行业风险

Industry risk analysis 行业风险分析

Inflow 现金流入

Information in financial statements 财务报表中的信息

In-house credit ratings 内部信用评级

Initial payment 初始支付

Insolvencies 破产

Institutional investors 机构投资者

Insured debt 投保债务

Intangible fixed asset 无形固定资产

Inter-company comparisons 企业间比较

Inter-company loans 企业间借款

Interest 利息

Interest cost 利息成本

Interest cover ratio 利息保障倍数

Interest cover test 利息保障倍数测试

Interest holiday 免息期

Interest payments 利息支付

Interest rates 利率

Interim statements 中报(中期报表)

Internal assessment methods 内部评估方法

Internal financing ratio 内部融资率

Internal Revenue Service 美国国税局

International Accounting Standards Committee 国际会计准则委员会

International Accounting Standards(IAS) 国际会计准则

International Chamber of Commerce 国际商会

International credit ratings 国际信用评级

International Factoring Association 国际代理商协会

International settlements 国际结算

Inventory 存货

Inverse of current ratio 反转流动比率

Investment analysts 投资分析人员

Investment policy 投资政策

Investment risk 投资风险

Investment spending 投资支出

Invoice discounting 发票贴现

Issue of bonds 债券的发行

Issued debt capital 发行债务资本

Junk bond status 垃圾债券状况

Just-in-time system(JIT) 适时系统

Key cash flow ratios 主要现金流量指标

Labor unrest 劳动力市场动荡

Large．scale borrower 大额借贷者

Legal guarantee 法律担保

Legal insolvency 法律破产

Lending agreements 贷款合约

Lending covenants 贷款保证契约

Lending decisions 贷款决策

Lending proposals 贷款申请

Lending proposition 贷款申请

Lending transactions 贷款交易

Letters of credit 信用证

Leverage 财务杠杆率

LIBOR 伦敦同业拆借利率

Lien 留置

Liquid assets 速动资产

Liquidation 清算

Liquidation expenses 清算费

Liquidity 流动性

Liquidity and working capital 流动性与营运资金

Liquidity ratios 流动比率

Liquidity run 流动性危机

Liquidity shortage 流动性短缺

Loan covenants 贷款合约

Loan guarantees 贷款担保

Loan principal 贷款本金

Loan principal repayments 贷款本金偿还

Loan review 贷款审查

London Inter-bank Offered Rate 伦敦同业拆借利率

Long’term debt 长期负债

Long-term funding 长期融资

Long-term risk 长期风险

Management 管理层

Marginal lending 边际贷款

Marginal trade credit 边际交易信贷

Market surveys 市场调查

Marketing 市场营销

Markets 市场

Matching concept 配比原则

Material adverse-change clause 重大不利变动条款

Maximum leverage level 最高财务杠杆率限制

Measurement and judgment 计量与判断

Measuring risk 风险计量

Medium-term loan 中期贷款

Microcomputer modelling 计算机建模

Minimum current ratio requirement 最低流动比率要求

Minimum leverage ratio 最低举债比率

Minimum net worth 最低净值

Minimum net-worth requirement 最低净值要求

Minimum risk asset ratio 最低风险资产比率

Monitoring activity 监管活动

Monitoring credit 信用监控

Monitoring customer credit limits 监管客户信贷限额

Monitoring risks 监管风险

Monitoring total credit limits 监管全部信贷限额

Monthly reports 月报

Moody's debt rating 穆迪债券评级

Mortgage 抵押

mpr’oving balance sheet 改善资产负债表

Multiple discriminate analysis 多元分析

National debt 国家债务

NCI 无信贷间隔天数

Near-cash assets 近似于现金的资产

Negative cash flow 负现金流量

Negative net cash flow 负净现金流量

Negative operational cash flows 负的经营性现金流量

Negative pledge 限制抵押

Net book value 净账面价值

Net cash flow 净现金流量

Net worth test 净值测试

New entrants 新的市场进人者

No credit interval 无信贷间隔天数

Non-cash items 非现金项目

Non-core business 非核心业务

Non-operational items 非经营性项目

Obtaining payment 获得支付

One-man rule 一人原则

Open account terms 无担保条款

Operating leases 经营租赁

Operating profit 营业利润

Operational cash flow 营性现金流量

Operational flexibility ~营弹性

Optimal credit 最佳信贷

Order cycle 订货环节

Ordinary dividend payments 普通股股利支付

Organization of credit activities 信贷活动的组织

Overdue payments 逾期支付

Over-trading 过度交易

Overview of accounts 财务报表概览·

Parent company 母公司

PAT 税后利润

Payment in advance 提前付款

Payment obligations 付款义务

Payment records 付款记录

Payment score 还款评分

PBIT 息税前利润

PBT 息后税前利润

Percentage change 百分比变动

Performance bonds 履约保证

Personal guarantees 个人担保

Planning systems 计划系统

Pledge 典押

Points-scoring system 评分系统

Policy setting 政策制定

Political risk 政治风险

Potential bad debt 潜在坏账

Potential credit risk 潜在信用风险

Potential value 潜在价值

Predicting corporate failures 企业破产预测

Preference dividends 优先股股息

Preferred stockholders 优先股股东

Preliminary assessment 预备评估

Premiums 溢价

Primary ratios 基础比率

Prior charge capital 优先偿付资本

Priority cash flows 优先性现金流量

Priority for creditors 债权人的清偿顺序

Priority payments 优先支付

Product life cycle 产品生命周期

Product market analysis 产品市场分析

Product range 产品范围

Products 产品

Professional fees 专业费用

Profit 利润

Profit and loss account 损益账户

Profit margin 利润率

Profitability 盈利能力

Profitability management 盈利能力管理

Profitability ratios 盈利能力比率

Promissory notes 本票

Property values 所有权价值

Providers of credit 授信者

Provision accounting 准备金会计处理

Prudence concept 谨慎原则

Public information 公共信息

Public relations 公共关系

Purpose of credit ratings 信用评级的目的

Purpose of ratios 计算比率的目的

Qualitative covenants 定性条款

Quantitative covenants 定量条款

Query control 质疑控制

Quick ratio 速动比率

Rating exercise 评级实践

Rating process for a company 企业评级程序

Ratio analysis 比率分析

Ratio analyst weaknesses ~L率分析的缺陷

Real insolvency 真实破产

Real sales growth 实际销售收入增长率

Realization concept 实现原则

Receivables 应收账款

Recession 衰退

Reducing debtors 冲减应收账款

Reducing profits 冲减利润

Reducing provisions 冲减准备金

Reducing reported profits 冲减账面利润

Reducing stocks 减少存货

Registrar of Companies 企业监管局

Regulatory risk 监管风险

Releasing provisions 冲回准备金

Relocation expenses 费用再分配

Reminder letters 催缴单

Repayment on demand clause 即期偿还条款

Replacement of principal 偿还本金

Report of chairman 总裁／董事长报告

Reserve accounting 准备金核算

Residual cash flows 剩余现金流量

Restricting bad debts 限制坏账

Restrictions on secured borrowing 担保借款限制

Retention-of-title clauses 所有权保留条款

Revenues 总收入

Risk analysis reports 风险分析报告

Risk and banks 风险与银行

Risk and companies 风险与企业

Risk and Return 风险与回报

Risk capital 风险资本

Risk-reward 风险回报

Risk-weighted assets 风险加权资产

ROCE 资本收益率

Romapla clauses “一手交钱一手交货”条款

Sales 销售额

Secondary ratios 分解比率

Secure methods of payment 付款的担保方式

Secured assets 担保资产

Secured creditors 有担保债权人

Secured loans 担保贷款

Securities and Exchange Commission (美国)证券交易委员会

Security guarantees 抵押担保

Security of payment 付款担保

Security general principles 担保的一般原则

Segmentation 细分

Setting and policing credit limits 信用限额的设定与政策制定

Settlement discount (提前)结算折扣

Settlement terms 结算条款

Share price 股价

Short-term borrowing 短期借款

Short-term creditors 短期负债

Short-term liabilities 短期债务

Short-termism 短期化

SIC 常务诠释委员会

Significance of working capital 营运资金的重要性

Single credit customer 单一信用客户

Single ratio analysis 单一比率分析

Size of credit risk 信用风险的大小

Slow stock turnover 较低的存货周转率

Sources of assessments 评估信息来源

Sources of credit information 信用信息来源

Sources of risk 风险来源

Sovereign rating 主权评级

Specialist agencies 专业机构

Specific debt issue 特别债券发行

Speculative 投机性

Speculative grades 投机性评级

Split rating 分割评级

Spot rate 现价(即期比率)

Spreadsheets 电子数据表

Staff redundancies 员工遣散费

Standard and Poor 标准普尔

Standard security clauses 标准担保条款

Standard&Poor's 标准普尔

Standby credits 备用信用证

Standing Interpretations Committee 证券交易委员会

Standing starting credit limits 持续更新信用限额

Statistical analysis 统计分析

Statistical techniques 统计技巧

Status reports (企业)状况报告

Stock valuations 存货核算

Stocks 股票

Straight line depreciation method 直线折旧法

Strategic positioning 战略定位

Suplus assets 盈余资产

Suplus rating 盈余评级

Supplier power 供应商的力量

Supply chain 供应链

Support rating 支持评级

Swap agreement 换合约

Swaps 互换

SWOT analysis SWOT分析

Symptoms of failure questionnaires 企业破产征兆调查表

Takeovers 收购

Tax payments 税务支付

Technical insolvency 技术破产

Technology and change 技术进步

Term loan 定期贷款

Term of borrowing 借款期限

Third party guarantees 第三方担保

Tier 1 capital 一类资本

Tier 2 capital 二类资本

Total credit limit 整体信用限额

Total current assets 流动资产总额

Trade companies 贸易企业

Trade credit 商业信用

Trade creditors 应付账款

Trade cycle 商业循环

Trade cycle times 商业循环周期

Trade debt 应收账款

Trade debtors 贸易债权人

Trade Indemnity 贸易赔偿

Trade references 贸易参考

Trade-off 协定

Trading outlook 交易概况

Trading profit 营业利润

Traditional cash flow 传统现金流量

Triple A 三A

UCP 跟单信用证统一惯例

Uncovered dividend 未保障的股利

Uniform Customs&Practice 跟单信用证统一惯例

Unpaid invoices 未付款发票

Unsecured creditors 未担保的债权人

Usefulness of liquidity ratios 流动性比率的作用

Uses of cash 现金的使用

Using bank risk information 使用银行风险信息

Using financial assessments 使用财务评估

Using ratios 财务比率的运用

Using retention-of-title clauses 使用所有权保留条款

Value chain 价值链

Value of Z scores Z值模型的价值

Variable costs 变动成本

Variable interest 可变利息

Variety of financial ratios 财务比率的种类

Vetting procedures 审查程序

Volatitle revenue dynamic 收益波动

Volume of sales 销售量

Warning signs of credit risk 信用风险的警示

Working assets 营运资产

working capital 营运资本

Working capital changes 营运资本变化额

Working capital management 营运资本管理

working capitalratios 营运资本比率

Write-downs 资产减值

Write-offs 勾销

Z score assessments Z值评估

z score models z值模型

Z scores z值

Z scoring Z值评分系统