专业口译词汇

银行资产分类词汇

accrual basis 权责发生制
activity ratio 营运比率
adversely cla ified credits 不良贷款
a et diversification 资产多元化
a et portfolio 资产组合
at arms length 商业的/公平的
back-office su ort 后台支持
bad loa  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
Co umer 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）
distre ed a ets 有问题资产
doubtful a et 可疑资产
earning 收益
efficiency ratio 效率比率
financial leverage 财务杠杆；举债经营
financial soundne  财务稳健性
foreclosed a ets 没收的抵押财产
gearing 财务杠杆；举债经营
general provision 普通准备金
general reserve 普通准备金
impaired a ets 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
lice ing 申请许可证
lice ing period 申请许可证过程
loan cla ification 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  litting 贷款分割
lo  loan provisioning 呆帐准备金
non-accrual items 不计息项目
non-accruals 不计息的
non-cla ified 未分类的
obligator 债务人
off-balance sheet 表外
off-site supervision 非现场监测
on-site i ection 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
pa , overdue, idle &;am  bad loa  (POIB) 一逾两呆
past due loa  逾期贷款
pending factor 未决因素
poorly structured loan 结构不合理贷款
problem loa  有问题贷款
Profit and lo  损益（表）
provisio 准备金
provisioning 准备金提取
quick ratio 速动比率
rehabilitatio
repayment schedule 还款计划
restructured loa  重组贷款
risk-weighted a et 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
ecial mention a et 特别提及资产
ecial reserve 特殊准备金
ecific reserve 专项准备金
su tandard a ets 次级资产
su e e 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-u (贷款)批评报告