2M method 2M method
3M method 3M method
A scores A
Accounting convention accounting practices
Accounting for acquisitions merger accounting treatment
Accounting for debtors accounts receivable
Accounting for depreciation accounting for depreciation
Accounting for foreign currencies foreign exchange accounting
Accounting for goodwill goodwill accounting
Accounting for stocks inventory accounting
Accounting policies accounting policy
Accounting standards accounting standards
Accruals concept accrual principle
Achieving credit control to realize the credit control
Acid test ratio the acid test ratio
Actual cash flow actual cash flow
Adjusting company profits enterprise profit adjustment
Advance payment guarantee early repayment of premiums
Adverse trading adverse trading
Advertising budget advertising budget
Advising bank told banks
Analysis of Age analysis aging
Analysis of the Aged debtors analysis of overdue accounts
Special report of Aged debtors' exception report overdue receivables
Aged debtors' exception report of overdue accounts special report
Aged debtors' report overdue receivables Report
Aged debtors' report overdue reports
All monies clause full payment terms
Amortization amortization
Analysis of the Analytical questionnaire questionnaire
Analytical skills analysis techniques
Analysis of the Analyzing financial risk financial risk
Analysis of the Analyzing financial statements financial statements
Analysis of Analyzing liquidity mobility
Analysis of Analyzing profitability profitability
Analysis of Analyzing working capital working capital
Annual expenditure annual expenditure
Anticipating future income predict future income
The Areas of object financial ratios financial ratio analysis
Articles of incorporation merger clause
Asian crisis Asia (financial) crisis
Evaluation of Assessing companies enterprise
Assessing country risk country risk assessment
Credit risk assessment of Assessing credit risks
Strategic position of Assessing strategic power evaluation
Evaluation of Assessment of banks Bank
Asset conversion lending asset conversion loan
Asset protection lending asset-backed loans
Asset sale the sale of assets
Asset turnover assets turnover
Assets assets
Association of British Factors and Discounters British agent and discount Merchants Association
Auditor's report audit report
The Aval property guarantee

Bad debt bad
Bad debt level bad grades
Bad debt risk the risk of bad debts
The occurrence of Bad debts performance bad
Bad loans bad
Balance sheet sheet
Balance sheet structure structure of assets and liabilities
Bank credit of bank credit
Bank failures bank bankruptcy
Bank loans.availability bank loans availability
Report Bank status reports bank
The bankruptcy of Bankruptcy
Bankruptcy code bankruptcy law
Bankruptcy petition bankruptcy petition
Basle agreement Searl agreement
Basle Agreement "Basel agreement"
Behavorial scoring behavior score
Bill of exchange draft
Bill of lading bill of lading
BIS international clearing bank
BIS agreement bank for international settlement agreement
Blue chip chip
Bonds bond
Book receivables book of accounts receivable
Borrowing money borrowed funds
Borrowing proposition loan application
Breakthrough products innovative products
The Budgets budget
Building company profiles enterprise outline sketch
Bureaux (credit counseling company)
Business development loan business development loans
Business failure bankruptcy
Business plan business plan
Business risk risk management
Buyer credits buyer's credit
Buyer power purchasing power
Buyer risks buyer risk

CAMPARI high quality loan principle
Canons of lending loan principle
Capex capital expenditure
Capital adequacy capital adequacy
Capital adequacy rules capital adequacy rules
Capital commitments capital commitments
Capital expenditure capital expenditure
Capital funding capital financing
Capital investment capital investment
Capital strength capital strength
Capital structure capital structure
Capitalization of interest capitalization of interest
Capitalizing development costs R & D expenses capitalization
Capitalizing development expenditures R & D expenses capitalization
Capitalizing interest costs capitalization of interest cost
Cascade effect waterfall effect
Cash assets cash assets
Cash collection targets cash collection target
Cash cycle cash cycle
Cash cycle ratios cash cycle ratio
Cash cycle times cash cycle time
Cash deposit cash savings
Cash flow adjustments cash flow adjustment
Analysis of Cash flow analysis cash flow
Cash flow crisis cash flow crisis
Cash flow cycle cash flow cycle
Cash flow forecasts cash flow forecast
Cash flow lending cash flow lending
Cash flow profile cash flow situation
Cash flow projections cash flow forecasting
Cash flow statements cash flow statement
Cash flows cash flow
Cash position cash position
Cash positive JE cash flow
Cash rich companies cash rich companies
Cash surplus cash surplus
Cash tank cash sink
Cash-in-advance cash in advance
Categorized cash flow cash flow classification
CE high quality loan principle
CEO Chief Executive Officer
Chairman chairman, President
Chapter 11 rules eleventh chapter clause
Charge mortgage
Charged assets mortgage assets
Chief Executive Officer Chief Executive Officer
Collateral security mortgage securities
Collecting payments received payment
Collection Activitv collection activities
Collection cycle collection
Collection procedures collection procedures
Collective credit risks collection of credit risk
The liquidity of Comfortable liquidity positi9n appropriate
Commercial mortgage commercial mortgage
Commercial paper commercial paper
Commission Commission
Commitment fees commitment fee
Common stock common shares
Common stockholders common shareholders
Company and its industry enterprise and the industry
Company assets enterprise assets
Company liabilities enterprise debt
Company loans corporate borrowing
Competitive Advantage Competitive Advantage
Competitive forces competition
Competitive products competitive products
Complaint procedures complaint procedures
Computerized credit information computerized credit information
Computerized diaries computerized logging
Confirmed letter of credit acceptance credit
Confirmed letters of credit confirmed letter of credit
Confirming bank confirming bank
Conservatism concept the prudence principle
Consistency concept the principle of consistency
Consolidated accounts consolidated financial statements
Consolidated balance sheets consolidated balance sheet
Contingent liabilities contingent liabilities
Continuing security clause continuous mortgage terms
Contractual payments contract expenditure
Control limits control limits
Control of credit activities credit control
Controlling credit control of credit
Controlling credit risk control credit risk
Analysis of Corporate credit analysis enterprise credit
Corporate credit controller enterprise personnel credit control
Analysis of credit risk of Corporate credit risk analysis enterprise
Corporate customer enterprise customers
Corporate failure prediction models enterprise bankruptcy prediction models
Corporate lending enterprise loan
Cost leadership cost leading
Cost of sales the cost of sales
The cost of Costs
Country limit country quota
Country risk country risk
Court judgments court
Covenant loan guarantee contract
Covenants guarantee contract
Creative accounting creative accounting
Analysis of Credit analysis credit
Credit analysis of customers customer credit analysis
Analysis of the Credit analysis of suppliers supplier credit
Analysis of the Credit analysis on banks of bank credit
Analysis of Credit analysts credit
Credit assessment credit evaluation
Credit bureau reports credit consulting company report
Credit bureaux credit institutions
Credit control credit control
Credit control activities credit control activities
Credit control performance reports credit control performance report
Credit controllers credit control personnel
Credit cycle the credit cycle
Credit decisions credit decision
Credit deterioration credit deterioration
Credit exposure credit exposure
Credit granting process credit program
Credit information credit information
Credit information agency credit information agency
Credit insurance credit insurance
Credit insurance advantages credit insurance advantage
Credit insurance brokers credit insurance broker
Credit insurance limitations Credit Insurance Limited
Credit limits credit limit
Credit limits for currency blocs currency bloc countries credit limit
Credit limits for individual countries national credit limit
Credit management of credit management
Credit managers, the credit manager
Credit monitoring credit monitor
Credit notes shipping documents
Credit period credit period
Credit planning credit plan
Credit policy credit policy
Credit policy issues credit policy
Credit proposals credit application
Credit protection credit protection
Credit quality credit quality
Credit rating credit rating
Credit rating agencies credit rating agencies
Credit rating process credit rating procedures
Rating system credit rating system Credit
Credit reference credit counseling
Credit reference agencies credit rating agencies
Credit risk credit risk
Credit risk assessment of Credit risk assessment
Credit risk exposure credit risk exposure
Credit risk insurance credit risk insurance
Credit risk.individual customers the individual credit risk
Credit risk:bank credit credit risk: bank credit
Credit risk:trade credit credit risk: trade credit
Credit scoring credit risk score
Credit scoring model credit scoring model
Credit scoring system credit scoring system
Credit squeeze credit compression
Credit taken ratio trusted ratio
Credit terms credit terms
Credit utilization reports credit Utilization Report
Credit vetting credit review
Observation of Credit watch credit
Credit worthiness reputation
Creditor days DPO
Cross-default clause cross default clause
Currency risk currency risk
Current assets liquid assets
Current debts current liabilities
Current ratio requirement liquidity ratio requirement
Current ratios liquidity ratio
Customer care customer focus
Customer credit ratings customer credit rating
Customer liaison customer contact
Customer risks client risk
Cut-off scores pass line
Cycle of credit monitoring credit monitor cycle
Cyclical business cyclical industries

Daily operating expenses operating expenses
Day 's sales outstanding should be the average number of days to recover the receivable account
Debentures bond
Debt capital debt capital
Debt collection agency debt collection agencies
Debt issuer the bond issuer
Debt protection levels bond protection level
Debt ratio debt ratio
Debt securities bond
Debt service ratio's debt ratio
Debtor days accounts receivable days
Debtor's assets creditor's assets
The Default default
Deferred payments deferred payment
Definition of leverage financial leverage is defined
Deposit limits savings amount
Depositing money savings
Depreciation depreciation
Depreciation policies depreciation policy
Development budget R & D budget
Differentiation differentiation
Direct loss direct loss
Directors salaries directors
Discretionary cash flows discretionary cash flow
Discretionary outflows discretionary cash outflow
Distribution costs distribution costs
Dividend cover dividend cover
Dividend payout ratio dividend payment rate
Dividends dividend
Documentary credit documentary letter of credit
DSO DSO
Duration of credit risk credit risk

Eastern bloc countries Eastern Bloc countries
Earnings before interest, tax, EBITDA before depreciation and amortization income
ECGD Export Credit Guarantee Agency
Economic conditions economic environment
Economic cycles the economic cycle
Economic depression economic depression
Economic growth economic growth
Economic risk economic risk
Electronic data interchange (EDI) electronic data interchange
Environmental factors environment
Equity capital equity capital
Equity finance equity financing
Equity stake equity
EU countries, EU countries
EU directives EU regulations
EUlaw EU law
Eurobonds European bonds
The European Parliament European Parliament
European Union European Union
Evergreen loan all the year round loan
Exceptional item exception item
Excessive capital commitments too much capital commitments
Exchange controls foreign exchange control
Exchange-control regulations exchange control regulations
Exhaust method emptying method
Existing competitors existing competitors
Existing debt outstanding debts
Export credit agencies export credit agencies
Export credit insurance export credit insurance
Export factoring export agent
Export sales exports
Exports Credit Guarantee Department Export Credit Guarantee Agency
Extending credit credit extension
External agency external mechanism
External assessment methods external evaluation
External assessments external evaluation
External information sources external sources of information
Extraordinary items non recurring items
Extras additional conditions

Facility account convenience account
The Factoring agent
The Factoring debts agent account
The Factoring discounting agent discount
Factors Chain International international forwarding chain
Failure prediction scores financial projections
FASB (USA) Financial Accounting Standards Board
Analysis of Faulty credit analysis bankruptcy credit
Fees cost
Finance, new business ventures as the new business financing
Finance, repay existing debt to repay existing debt financing
Finance, working capital as working capital financing
Financial assessment financial evaluation
Financial cash flows financing cash flow
Financial collapse financial crisis
Financial flexibility financial flexibility
Financial forecast financial forecast
Financial instability financial instability
Analysis of the Financial rating analysis financial rating
Financial ratios financial ratios
Financial risk financial risk
Financial risk ratios financial risk ratio
Fitch IBCA Fitch Ratings
Fitch IBCA ratings Fitch Ratings
Fixed assets fixed assets
Fixed charge fixed cost
Fixed charge cover fixed charge coverage ratio
Fixed costs fixed cost
Floating assets floating assets
Floating charge floating mortgage
Floor planning protocol
Focus focus
Forced sale risk forced sale risk
Foreign exchange markets, the foreign exchange market
Forfaiting Forfaiting
Formal credit rating formal credit rating
Forward rate agreements forward rate agreement
FRAs forward rate agreement
The Fund managers fund manager
FX transaction exchange

GAAP generally accepted accounting principles
Gearing financial leverage
Geographical spread of markets market geographic expansion
Global targe (reproduced from the first model essay netHttp://www.diyifanwen.com, please keep this marker) T global goals
Going concern concept continuity principle
Good lending premium loan
Good times good times
Government agencies government agencies
Government interference government intervention
Gross income total income
Guarantee of payment payment guarantee
Guaranteed loans secured loans
Guarantees security

High credit quality high credit quality
High credit risks high credit risk
High default risk high default risk
High interest rates high interest rates
High risk regions high risk area
Highly speculative highly speculative
High-risk loan high risk loans
High-value loan high loan to value
Historical accounting history of accounting treatment
Historical cost historical cost

IAS international accounting standards
The IASC Committee of the international accounting standards
IBTT EBIT
ICE high quality loan principle
The liquidity ratio Idealliquidity ratios ideal
Implied debt rating implicit debt rating
The importance of Importance of credit control credit control
Improved products improved product I
Improving reported asset values to improve the carrying value of the asset
In house assessment internal evaluation
In analysis of house credit analysis internal credit
In house credit assessments internal credit assessment
In house credit ratings internal credit rating
Income bonds revenue bonds
The Income statement statement
Increasing profits increase profits
Increasing reported profits to increase the profits
Indemnity clause indemnity clause
Indicators of credit deterioration credit deterioration sign
Indirect loss indirect loss
Individual credit transactions personal credit transaction
Individual rating individual ratings
Industrial reports Industry Report
Industrial unrest industrial unrest
Industry limit limit
Industry risk industry risk
Risk analysis of Industry risk analysis industry
Inflow cash inflows
Information in financial statements the information in financial statements
In-house credit ratings internal credit rating
Initial payment initial payment
The bankruptcy of Insolvencies
Institutional investors of institutional investors
Insured debt insurance liabilities
Intangible fixed asset intangible fixed assets
Comparison of Inter-company between comparisons Enterprises
Inter-company loans inter enterprise loan
Interest interest
Interest cost interest cost
Interest cover ratio interest coverage ratio
Interest cover test interest coverage test
Interest holiday interest free period
Interest payments interest payments
Interest rates interest rate
Interim statements daily news (Interim)
Evaluation method of internal Internal assessment methods
Internal financing ratio internal financing rate
Internal Revenue Service USA IRS
International Accounting Standards Committee the International Accounting Standards Committee
International Accounting Standards (IAS) and international accounting standards
International Chamber of Commerce of the International Chamber of Commerce
International credit ratings international credit rating
International Factoring Association international agents association
International settlements international settlement
Inventory inventory
Inverse of current ratio reverse flow ratio
Investment analysts Investment Analyst
Investment policy investment policy
Investment risk investment risk
Investment spending investment expenditure
Invoice discounting invoice discounting
Issue of bonds bond
Issued debt capital issued debt capital
Junk bond status junk bond status
Just-in-time system (JIT) timing system

The main cash flow index Key cash flow ratios

Labor unrest labor unrest
Large.scale borrower large borrowers
Legal guarantee legal guarantee
Legal insolvency the law of bankruptcy
Lending agreements loan contract
Lending covenants loan guarantee contract
Lending decisions loan decision
Lending proposals loan application
Lending proposition loan application
Lending transactions loan transaction
Letters of credit credit card
Leverage financial leverage
LIBOR London Interbank Offered Rate
Lien lien
Liquid assets quick assets
Liquidation liquidation
Liquidation expenses clearing fee
Liquidity mobility
Liquidity and working capital liquidity and working capital
Liquidity ratios liquidity ratio
Liquidity run liquidity crisis
Liquidity shortage liquidity shortage
Loan covenants loan contract
Loan guarantees loan guarantee
Loan principal, the principal of the loan
Loan principal repayments loan principal repayment
Loan review loan review
London Inter-bank Offered Rate of the London Interbank Offered Rate
Long 'term debt long term debt
Long-term funding long-term financing
Long-term risk long-term risk

Management management
Marginal lending marginal lending
Marginal trade credit marginal transaction credit
Market surveys Market Research
Marketing marketing
Markets Market
Matching concept matching principle
Material adverse-change clause material adverse change clauses
Maximum leverage level is the highest leverage limits
Measurement and judgment measurement and judgment
Measuring risk risk measurement
Medium-term loan medium-term loan
Microcomputer modelling computer modeling
Minimum current ratio requirement minimum liquidity ratio requirement
Minimum leverage ratio minimum leverage ratio
Minimum net worth minimum net worth
Minimum net-worth requirement minimum net worth requirements
Minimum risk asset ratio minimum risk asset ratio
Monitoring activity regulatory activities
Monitoring credit credit monitor
Monitoring customer credit limits regulatory customer credit limit
Monitoring risks regulatory risk
Monitoring total credit limits supervising all the credit limit
Monthly reports monthly
Moody's debt rating Moodie bond rating
Mortgage mortgage
MPR 'oving balance sheet to improve the balance sheet
Multiple discriminate analysis multivariate analysis

National debt national debt
NCI no credit interval
Near-cash assets is similar to the cash assets
Negative cash flow negative cash flow
Negative net cash flow negative net cash flow
Operating cash flow Negative operational cash flows negative
Negative pledge mortgage restrictions
Net book value net book value
Net cash flow net cash flow
Net worth test net test
New entrants new market into a person
No credit interval no credit interval
Non-cash items non cash items
Non-core business non core business
Non-operational items non operating items

Obtaining payment get paid
One-man rule a man principle
Open account terms without warranty clause
Operating leases operating lease
Operating profit operating profit
Operational cash flow operating cash flow
Operational flexibility ~ Ying elasticity
Optimal credit the best credit
Order cycle ordering
Ordinary dividend payments common stock dividend
Organization of credit activities credit activities of the organization
Overdue payments overdue payment
Over-trading excessive trading
Overview of accounts financial report overview

Parent company, the parent company
PAT's after tax profits
Payment in advance payment in advance
Payment obligations payment obligations
Payment records payment records
Payment score repayment score
PBIT EBIT
PBT after pre tax profit
The percentage changes in Percentage change
Performance bonds performance guarantee
Personal guarantees a personal guarantee
Planning systems planning system
Pledge pawn
Points-scoring system scoring system
Policy setting policy
Political risk, a political risk
Potential bad debt potential bad loans
Potential credit risk potential credit risk
The potential value of Potential value
Predicting corporate failures enterprise bankruptcy prediction
Preference dividends preferred stock dividend
Preferred stockholders preferred shareholders
Preliminary assessment reserve evaluation
Premiums premium
Primary ratios base rate
Prior charge capital preferred capital
Priority cash flows preferred cash flow
Priority for creditors's creditors liquidation order
Priority payments preferred payment
Product life cycle product life cycle
Analysis of the Product market analysis market
Product range product range
Products products
Professional fees professional fees
Profit profit
Profit and loss account the profit and loss account
Profit margin margin
Profitability profitability
Profitability management Profitability Management
Profitability ratios profitability ratio
Promissory notes notes
The Property values value of ownership
Providers of credit creditor
Provision accounting reserve accounting
Prudence concept the prudence principle
Public information public information
Public relations public relations
Purpose of credit ratings credit rating purposes
Purpose of ratios calculates the ratio of
Qualitative covenants qualitative terms
Quantitative covenants quantitative terms
Query control questioned control
Quick ratio quick ratio

Rating exercise rating practice
Rating process for a company enterprise rating procedures
Analysis of Ratio analysis ratio
Analysis of defects in analyst weaknesses ~L Ratio
Real insolvency real bankruptcy
Real sales growth actual sales revenue growth rate
Realization concept the realization principle
Receivables accounts receivable
The Recession recession
Reducing debtors offset accounts receivable
Reducing profits offset profit
Reducing provisions offset reserve
Reducing reported profits write downs of profit
Reducing stocks reduced inventory
Registrar of Companies enterprise administration
Regulatory risk regulatory risk
Releasing provisions back into the reserve
Relocation expenses charge redistribution
Reminder letters reminder
Repayment on demand clause immediate repayment terms
Replacement of principal repayment of principal
Report of chairman president / Chairman Report
Reserve accounting reserve accounting
Residual cash flows residual cash flow
Restricting bad debts limit of bad debts
Restrictions on secured borrowing loan guarantee limits
Retention-of-title clauses retention of title clause
Revenues total income
Risk analysis reports risk analysis report
Risk and banks risk and bank
Risk and companies risk and enterprise
Risk and Return risk and return
Risk capital venture capital
Risk-reward risk return
Risk-weighted assets risk weighted assets
The ROCE rate of return on capital
Romapla clauses "cash on delivery" clause

Sales sales
Secondary ratios decomposition ratio
Secure methods of payment payment guarantee
Secured assets secured assets
Secured creditors secured creditors
Secured loans secured loans
Securities and Exchange Commission (America) securities and Exchange Commission
Security guarantees mortgage guarantee
Security of payment payment guarantee
The general principles of Security general principles guarantee
Segmentation subdivision
Set the Setting and policing credit limits policy and credit quota formulation
Settlement discount (advance) settlement discount
The Settlement terms clause
Share price shares
Short-term borrowing short term loan
Short-term creditors short-term liabilities
Short-term liabilities short-term debt
Short-termism short-term
SIC standing Interpretations Committee
The importance of Significance of working capital working capital
Single credit customer single credit customers
Analysis of the Single ratio analysis single ratio
Size of credit risk the size of credit risk
Slow stock turnover low inventory turnover rate
Sources of assessments evaluation information sources
Sources of credit information source of credit information
Sources of risk the source of risk
Sovereign rating sovereign rating
Specialist agencies professional institutions
Specific debt issue special bond issue
Speculative speculative
Speculative grades speculative rating
Split rating segmentation rating
Spot rate (spot ratio)
Spreadsheets electronic data sheet
Staff redundancies employees severance pay
Standard and Poor & P
Standard security clauses standard warranty clause
Standard&Poor's Standard & Poor's
Standby credits standby letter of credit
Standing Interpretations Committee, the securities and Exchange Commission
Standing starting credit limits last updated credit limit
Analysis of Statistical analysis statistics
Statistical techniques statistical techniques
Status reports (enterprise) status report
Stock valuations inventory accounting
Stocks stock
Straight line depreciation method the straight-line depreciation method
Strategic positioning strategic positioning
Suplus assets surplus assets
Suplus rating earnings rating
Supplier power the power of suppliers
Supply chain supply chain
Support rating support rating
Swap agreement for the contract
Swaps exchange
Analysis of SWOT analysis SWOT
Symptoms of failure questionnaires enterprise bankruptcy symptom questionnaire

Takeovers acquisition
Tax payments the tax payment
Technical insolvency bankruptcy
Technology and change technology
Term loan term loan
Term of borrowing loan period
Third party guarantees third party guarantee
Tier 1 capital a type of capital
Tier 2 capital two kinds of capital
Total credit limit the overall credit limit
Total current assets total current assets
Trade companies trade enterprises
Trade credit commercial credit
Trade creditors AP
Trade cycle business cycle
Trade cycle times business cycle
Trade debt accounts receivable
Trade debtors trade creditors
Trade Indemnity trade compensation
Trade references trade reference
The Trade-off agreement
Overview of Trading outlook transaction
Trading profit operating profit
Traditional cash flow traditional cash flow
Triple A AAA

The uniform customs and Practice for documentary credits UCP
Uncovered dividend does not support the dividend
The uniform customs and Practice for documentary credits Uniform Customs&Practice
Unpaid invoices unpaid invoices
Unsecured creditors unsecured creditors
Effect of Usefulness of liquidity ratios mobility ratio
The use of Uses of cash cash
Using bank risk information the use of bank risk information
Using financial assessments uses the financial evaluation
The use of Using ratios financial ratios
Using retention-of-title clauses uses the retention of title clause

The Value chain value chain
Value of Z scores Z value of the value of the model
Variable costs variable cost
Variable interest variable of interest
Variety of financial ratios financial ratio category
Vetting procedures review process
Volatitle revenue dynamic return volatility
Volume of sales sales

Warning Warning signs of credit risk credit risk
Working assets operating assets
Working capital working capital
Working capital changes changes in working capital turnover
Working capital management of Working capital management
Working capitalratios working capital ratio
Write-downs impairment of assets
Write-offs cancel

Z score assessments Z to estimate
Z score models Z value model
Z scores Z
Z scoring Z scoring system