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

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