银行业务：CommercialLending

会计考友

　　Letter of Guarantee
% r2 b$ ^! I) v+ f　　A document issued by a bank, which acts as a guarantee of payment to a beneficiary for a specified period and up to a specified amount.
2 }) Y$ y$ p8 [: s+ c& K( H1 U　　Legal Entity
　　A person or a company, which is legally allowed to enter into a contract and can be sued if the contractual obligations are not met.
2 d. b. I: n9 V" o: _0 J) V　　Balance Sheet
　　A summary of a company's financial condition at a given point in time. Contains information on assets, liabilities, net worth, etc.
. }; ~2 x7 |' i  }1 c- v9 _* Y　　Cash Flow Statement
　　A detailed document showing all company income and expenses. Where income exceeds expenditure, the company has a positive cash flow.
- [7 T4 u- z3 {- v　　Credit Line
　　An arrangement in which a bank offers to provide a specified amount of credit to a borrower for a certain period of time.