固定收益投资 fixed-income investment

可转让 negotiable

不可转让 nonnegotiable

违约 default

信用风险补差 credit spread

循环贷款承诺 revolver

非循环贷款承诺 nonrevolving loan commitment

浮动利率 floating rates

基准利率 benchmark rate

短期国债 treasury bills

中期国债 treasury notes

长期国债 Treasury bonds

上限 cap

下限 floor

项圈式浮动利率贷款 collared floating-rate loan

贷款契约 loan covenants

租赁 lease

出租方 lessor

承租方 lessee

杠杆租赁 leveraged lease

直接租赁 direct lease

售后回租 sale and leaseback

债券  bonds

约束条款 bonding covenants

息票利率 coupon rate

优先债券 senior bonds

次级债券 junior bonds

从属要求权 subordinated claims

担保债券 secured  bond

抵押债券 mortgage bond

抵押信托债券 collateral trust bond

设备信托债券 equipment trust certificate

信用债券 debenture

净营运资本 net working capital

已获利息倍数 interest coverage ratio

偿债基金条款 sinking fund provision

约束机制 bonding mechanism

转换价格 conversion price

转换溢价 conversion premium

毒药回售债券 poison put bond

杠杆收购 leveraged buyout

杠杆化资本重组 leveraged recapitalization

附息债券  straight-coupon bond

气球式付款balloon payment