銀行資產(chǎn)分類詞匯
    accrual basis 權(quán)責(zé)發(fā)生制
    activity ratio 營運(yùn)比率
    adversely classified credits 不良貸款
    asset diversification 資產(chǎn)多元化
    asset portfolio 資產(chǎn)組合
    at arms length 商業(yè)的/公平的
    back-office support 后臺(tái)支持
    bad loans 呆帳
    bank portfolio 銀行資產(chǎn)
    banking supervision 銀行監(jiān)管
    Basle Core Principles 巴塞爾核心原則
    be pledged as security 抵押
    borrower 借款人
    calendar-based system 期限為基礎(chǔ)的(準(zhǔn)備金制度)
    CAMEL 駱駝評(píng)級(jí)法
    carrying value 現(xiàn)存價(jià)值
    cash 收付實(shí)現(xiàn)制
    collection 催收
    Consumer client 個(gè)人客戶
    contingent liabilities 或有債務(wù)
    Corporate client 法人客戶
    credits that are being rolled over 展期貸款
    current liability account 流動(dòng)債務(wù)帳戶
    current ratio 流動(dòng)比率
    debt-for-equity swap 債權(quán)轉(zhuǎn)股權(quán)
    delinquent loan 過失貸款
    directed credits 指定貸款
    disintermediation 脫媒（體外循環(huán)）
    distressed assets 有問題資產(chǎn)
    doubtful asset 可疑資產(chǎn)
    earning 收益
    efficiency ratio 效率比率
    financial leverage 財(cái)務(wù)杠桿；舉債經(jīng)營
    financial soundness 財(cái)務(wù)穩(wěn)健性
    foreclosed assets 沒收的抵押財(cái)產(chǎn)
    gearing 財(cái)務(wù)杠桿；舉債經(jīng)營
    general provison 普通準(zhǔn)備金
    general reserve 普通準(zhǔn)備金
    impaired assests 受損害資產(chǎn)
    interest accrual 計(jì)息
    interest coverage 利息償付率
    interest payments being capitalized 利息轉(zhuǎn)本金
    intra-account 內(nèi)部帳戶
    lending officer 信貸人員
    lending policy 貸款證策
    licensing 申請(qǐng)?jiān)S可證
    licensing period 申請(qǐng)?jiān)S可證過程
    loan classification 貸款分類
    loan documentation 貸款記錄
    loan grading 貸款分級(jí)
    loan origination 貸款發(fā)放
    loan restructuring 重組貸款
    loan review 貸款檢查
    loan splitting 貸款分割
    loss loan provisioning 呆帳準(zhǔn)備金
    non-accrual items 不計(jì)息項(xiàng)目
    non-accruals 不計(jì)息的
    non-classified 未分類的
    obligator 債務(wù)人
    off-balance sheet 表外
    off-site supervision 非現(xiàn)場(chǎng)監(jiān)測(cè)
    on-site inspection 現(xiàn)場(chǎng)檢查
    on-site visit 現(xiàn)場(chǎng)訪問
    out-of-area loan 外地信貸
    outstanding balance 未清償余額
    overdue 逾期
    pass, overdue, idle & bad loans (POIB) 一逾兩呆
    past due loans 逾期貸款
    pending factor 未決因素
    poorly structured loan 結(jié)構(gòu)不合理貸款
    problem loans 有問題貸款
    Profit and loss 損益（表）
    provision 準(zhǔn)備金
    provisioning 準(zhǔn)備金提取
    quick ratio 速動(dòng)比率
    rehabilitation
    repayment schedule 還款計(jì)劃
    restructured loans 重組貸款
    risk-weighted asset 風(fēng)險(xiǎn)加權(quán)資產(chǎn)
    ROCA 洛卡評(píng)級(jí)法
    roll-overs 展期
    security enforcement 行使抵押權(quán)
    side agreement 附件
    special mention asset 特別提及資產(chǎn)
    special reserve 特殊準(zhǔn)備金
    specific reserve 專項(xiàng)準(zhǔn)備金
    substandard assets 次級(jí)資產(chǎn)
    suspense account 掛帳
    term loan 定期貸款
    to credit 貸記
    to debit 借記
    trading on equity 財(cái)務(wù)杠桿；舉債經(jīng)營
    troubled loan 有問題貸款
    turnover ratio 周轉(zhuǎn)比率
    weak loan 低質(zhì)量貸款
    work out problem 核銷有問題
    write-off 沖銷
    write-up (貸款)批評(píng)報(bào)告