生物伦理道德研讨会英中词汇.doc

银行资产分类词汇 ? 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 provision 普通准备金 general reserve 普通准备金 impaired assets 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