中英对照银行资产专用分类词汇

中英对照银行资产专用分类词汇

accrual basis 权责发生制

activity ratio 营运比率

adversely classified credits 不良贷款

asset diversification 资产多元化

asset portfolio 资产组合

at arms length 商业的/公平的

back-office support 后台支持

bad loans 呆帐

bank portfolio 银行资产

banking supervision 银行监管

Basle Core Principles 巴塞尔核心原则

be pledged as security 抵押

borrower 借款人

calendar-based system 期限为基础的(准备金

制度)

CAMEL 骆驼评级法

carrying value 现存价值

cash 收付实现制collection 催收

Consumer client 个人客户

contingent liabilities 或有债务Corporate client 法人客户

credits that are being rolled over 展期贷款

current liability account 流动债务帐户current ratio 流动比率

debt-for-equity swap 债权转股权delinquent loan 过失贷款

directed credits 指定贷款disintermediation 脱媒（体外循环）distressed assets 有问题资产doubtful asset 可疑资产

earning 收益

efficiency ratio 效率比率

financial leverage 财务杠杆；举债经营financial soundness 财务稳健性foreclosed assets 没收的抵押财产gearing 财务杠杆；举债经营general provison 普通准备金

general reserve 普通准备金impaired assests 受损害资产

interest accrual 计息

interest coverage 利息偿付率

interest payments being capitalized 利息转本金intra-account 内部帐户lending officer 信贷人员lending policy 贷款证策licensing 申请许可证licensing period 申请许可证过程loan classification 贷款分类

loan documentation 贷款记录

loan grading 贷款分级

loan origination 贷款发放

loan restructuring 重组贷款

loan review 贷款检查

loan splitting 贷款分割

loss loan provisioning 呆帐准备金

non-accrual items 不计息项目

non-accruals 不计息的

non-classified 未分类的obligator 债务人

off-balance sheet 表外

off-site supervision 非现场监测

on-site inspection 现场检查

on-site visit 现场访问

out-of-area loan 外地信贷outstanding balance 未清偿余额overdue 逾期

pass, overdue, idle & bad loans (POIB) 一逾两呆

past due loans 逾期贷款pending factor 未决因素poorly structured loan 结构不合理贷款problem loans 有问题贷款Profit and loss 损益（表）provision 准备金provisioning 准备金提取quick ratio 速动比率rehabilitation

repayment schedule 还款计划restructured loans 重组贷款

risk-weighted asset 风险加权资产ROCA 洛卡评级法

roll-overs 展期

security enforcement 行使抵押权side agreement 附件

special mention asset 特别提及资产special reserve 特殊准备金

specific reserve 专项准备金substandard assets 次级资产

suspense account 挂帐

term loan 定期贷款

to credit 贷记

to debit 借记

trading on equity 财务杠杆；举债经营troubled loan 有问题贷款turnover ratio 周转比率

weak loan 低质量贷款

work out problem 核销有问题

write-off 冲销

write-up (贷款)批评报告