金融术语
limited partner 有限责任合伙人
aggressive management 扩张性管理
defensive management 保守性管理
gearing 举债经营
prior charge 优先偿付债券
charges on assets 以资产抵押
fixed charge 固定抵押
floating charge 浮动抵押
overtrading 超资力经营
第十七章 贷款抵押
life policy 人寿保险
depreciation 折旧
indemnity 赔偿
legal mortgage 法定抵押
leasehold mortgage 衡平法抵押
surrender value 租赁财产抵押
stocks and shares 股票和证券
unquoted shares 非挂牌｛上市｝股票
cross-guarantee 交叉担保
under influence 不正当影响
misrepresentation 与事实不符合的陈述
debenture 债券
run down 削减
acknowledgement 确认
第十八章 资产负债表分析
tangible assets 有形资产
intangible assets 无形资产
copy right 版权
goodwill 商誉
net worth 资产净值
cash flow 现金流量
current ratio 流动比率
quick ratio 速动比率
quality of assets 资产质量
investment strategy 投资策略
trend analysis 趋势分析
debt to equity ratio 债务产权率
debt service ratio 还本付息比；偿债比率
amortization 摊销
receivable turnover 应收帐款
inventory turnover存货周转
第十九章 放款监控
write off 注销
recession （经济）衰退
social unrest 社会动荡
uncleared funds 未清算资金
credit limit 信贷限额
bad debt 坏帐
loan restructuring 贷款重新安排
recovery 追陪
offsetting 补偿
legal proceeding 诉讼
litigation solicitor诉讼律师
