第10章 信用分析

evaporate      v. 蒸发,失去水分,消失

slash   [slæʃ]       vt. 深砍(削减)

Basics     n. 基本因素,基本原理,概要

infamous   ['infəməs]     a. 无耻的,不名誉的,声名狼藉的

legitimate   [l i'dʒitimit]     a. 合法的,正当的v. 使合法

straightforward   [streit'fɔ:wəd]     a. 笔直的,率直的

proprietary credit card -- A private labeled credit card typically issued by a department store or petroleum company that can only be used at those specific outlets.

refinance -- To revise a loan agreement to make the terms of payment more suitable to a borrower's present income and ability to repay. Refinancing usually provides a lower interest rate and lower monthly payments over a longer period of time.

revolving line of credit -- A credit agreement that allows a consumer to borrow a set amount of money, then after repayment of any portion of that money, the consumer may borrow again up to the original set amount. A credit card is a form of revolving credit.

patronage   ['pætrənidʒ]     n. 赞助,光顾,任免权

collateralize   [kə'lætərəlaiz]     v. 以...作抵押

ongoing   ['ɔngəuiŋ]     a. 前进的,进行的n. 前进,举止,行为

Consumer Finance   消费金融

execute   ['eksikju:t]     v. 执行,实行,完成

Coverage   ['kʌvəridʒ]       n. 涉及范围(作用距离,覆盖厚度,涂层)

precede   [pri(:)'si:d]       v. 在...之前,优于,较...优先

Insolvency   [in'sɔlvənsi]       n. 破产

shrinkage   ['ʃrinkidʒ]       n. 收缩,缩小,减低

stringent   ['strindʒənt]     a. 迫切的,严厉的

Numerator   ['nju:məreitə]       n. 分子,计算者,计算的东西

open line of credit  开口的信用额度

dubious   ['dju:bjəs]       a. 怀疑的,可疑的

preferred   [pri'fɜ:d]       首选的

Rule of Thumb       n. 经验法则(靠经验估计)

Net Trade Cycle  净交易周期

Number of days’ sales in receivables 应收账款周转天数

average collection period of receivables  应收帐款平均收帐期

temporal trend 时间趋势

days sales in inventory 存货销售天数

MACON  梅岗城  美国

degree of urgency 紧迫（程）度

purchases in accounts payable 应付账款占用天数

stringent   ['strindʒənt]       a. 迫切的,严厉的

What-if analysis  假定分析；假设性（问题）分析；假设经营方案分析

earning power   赚得能力；收益力；收益能力；收益力

insolvency   无偿债能力，无力偿付；不足抵偿债务；破产

default     n. 假设值,默认(值),不履行责任,缺席v. 默认,不履行义务,缺席,拖欠

trading on the equity 借款扩大资本   负债经营  举债经营

asset coverage 资产覆盖率；资产保证度

Number of times interest earned  已获利息倍数

Times interest earned   赚取利息倍数

Earning Coverage  盈余充分程度；盈余保证， 盈余覆盖率

subsidiary     a. 辅助的,附属的n. 子公司,附属机构

affiliate      n. 联号(联播台,同伙),附属机构,分公司  vt 合并(使...加入,追源)

unusual charges  非正常费用

Executive Managing Director     常务董事

Fitch     惠誉国际信用评级有限公司

legacy cost  员工福利成本；遗留成本   社会保障成本