Letter of Guarantee
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.
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.
Balance Sheet
A summary of a company's financial condition at a given point in time. Contains information on assets, liabilities, net worth, etc.
Cash Flow Statement
A detailed document showing all company income and expenses. Where income exceeds expenditure, the company has a positive cash flow.
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.        
保函
银行签发的向受益人保证如期付款的文件。
企业法人
法律允许的具有缔结合约资格，若有违约将被起诉的个人或公司。
资产负债表
一定时期公司财务状况的总的反映，包括资产、债务、净值等信息。
现金流量表
显示公司所有收入和费用的详细文件。如果收入超出费用，说明公司现金流量有盈余。
信用额度
银行提供给借方一定期限和一定金额限度的信贷安排。