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1970-01-01 08:00
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2021年1月23日发(作者:aoao)
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A

Although
banks
share
many
common
features
with
other
profit
-
seeking
businesses,
they
play a unique role in the economy through mobilizing savings, allocating capital funds to finance
productive
investment,
transmitting
monetary
policy,
providing
a
payment
system
and
transforming risks.


译文:尽管银行与其他以盈利为目的的企业具有许多共同的特征,但它在国

民经济中还发挥着特殊
的作用。银行可以动员储蓄,为生产性企业投资调配资金

,传递货币政策,提供支付体系,转化风险。






Against
the
backdrop
of
increasing
globalization,
China
has
worked
out
a
preliminary
timetable for further opening up the banking sector.






译文:在经济日益全球化的背景下,中国已经拟订出了银行业进一步开放的日程表。





A
key
aspect
of
the
licensing
process
is
an
evaluation
of
the
competence,
integrity
and
qualifications of proposed management, including the board of directors.




译文:银行开业审批过程中的一个重要内容是对提名的包括董事会成员在内的管理层

在能力、品质
和资格方面进行评估。







All claims to foreign currency payable abroad, whether consisting of funds held (in foreign
currency) with banks abroad, or bills or cheques, again in foreign currency and payable abroad,
are termed foreign exchange.






译文:所有可以 在国外得到偿付的外币债权,不管是存在国外银行的资金(以外币形式)
,还是以外
币表示的、 可在国外得到偿付的票据或支票都被称作外汇。





A currency, whether in foreign exchange or bank notes, is usually called convertible if the
person holding it can convert it, in other words change it, freely into another currency.






译文:一种以外汇或外国钞票形式存在的货币, 如果持有者可以将其转换,也就是说可以自由兑换为
另一种货币,这种货币通常被称为可兑换货币。




in
the
original
sense
thus
meant
taking
quick
advantage
of
price
differences
prevailing
in
different
markets,
a
process
which
of
course
tended
to
make
such
differences
disappear.


译文:

套汇
'
原来的意思是指利用不同市场上的价差迅速获取利益,正是由于套汇的存在才 使不同市
场上的价差消除。

Another reason for measuring assets at historical cost is the going
-
concern concept, which
holds
that
the
entity
will
remain
in
operation
for
the
foreseeable
future.
Most
assets,
such
as
supplies,
land,
buildings,
and
equipment,
are
acquired
to
use
rather
than
to
sell.
Under
the
gong
-
concern
concept,
accountants
assume
that
the
business
will
remain
in
operation
long
enough to use existing assets for their intended purpose. The market value of a price for which
the asset can be sold may change many times during the asset's life. Therefore, an asset's current
market value may not be relevant for decision making. Moreover, historical cost is a more reliable
accounting measure for assets.


译文 :
以历史成本对资产计价的另一原因是基于持续营业的概念,
即假定该企业在可预见到的将来仍
将继续经营下去。大多数资产的购进,诸如原材料、土地、建筑和设备等,只是为了使用而非为了销售。
在持续经营概念的指导下,会计人员设想,企业为了实现其原本目的而利用现有的资产将能继续经营相当
长的时间。一项资产的市价,即可卖价,在该资产的

生命历程中

会有 许多次变动。因此,一项资产的现
行市价同企业实施决策不一定密切相关,甚至可以说,历史成本才是对 资产进行会计计量的更加可靠的数
据。

An
audit
is
the
independent
examination
that
ensures
the
reliability
of
the
accounting
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reports that management prepares and submits to investors, creditors, and others
outside the
business.


译文:
审计是能确保会计报告的可信性和可靠性的独立检查。
这些会计报告是企业管理部门编制 并向
投资者、债权人以及企业以外的其他人员提交的。

An
accounting
entity
is
an
organization
or
a
section
of
an
organization
that
stands
a
part
from other organizations and individuals as a separate economic unit.


译文:一个会计实体就是一个在经济上完全独立于其他单位和个人的企业单位或单位所属部门。

Accrual accounting generally provides the most accurate measure of earning, earning power,
managerial performance, future cash flows etc.


译文:一般来说,权责发生制最准确地计量了企业的收益、盈利能力、管 理业绩、预期现金流量等。

Accounting
controls,
also
called
financial
controls,
refer
to
plans,
procedures
and
records
required for safeguarding assets and producing reliable financial accounts.


译文:
会计控制又称财务控制,
是指为了保证资产的安全性和编制可信赖的 财务报表所必须进行的规
划、处理程序和记录。


Acquisitions are classified as either friendly or hostile, depending upon the reaction of the
target company's directly to the proposed bid. If management remains opposed and attempts to
dissuade shareholders from accepting the offer of the acquirer, the proposed purchase price is
known as a hostile offer, as opposed to a friendly offer if they agree to the terms and conditions.
But it should not be assumed that all hostile bids will be successful. Target companies can mount
expensive defenses to ward off unwanted suitors, although the costs can be quite high. Some of
those defenses are also products of the l980s and are equally or more famous than some of the
financial engineering techniques developed during the same period.


译文:收购可分为友好收购和恶意收购两种,这取决于收购目标公司对提议的收购价格的直接 反映。
如果目标公司的管理层反对并试图劝阻股东接受购方公司的出价,则这种提议的收购价格被称作恶 意收购
价。反之,如果目标公司接受购方公司的条件,则这种收购被称作友好收购。但是,并不是所有的 恶意出
价都能成功。有时目标公司也可能采取代价很高的防卫措施,以抵御它不愿意接受的求购者,即使 这种防
卫成本相当的高。其中有些防卫措施是
20
世纪
80
年代的产 品,它们与同期开发出的金融工具同样著名,
甚至更为著名。

All assets of commercial banks are classified into various risk assets by risk class of assets,
and each c1ass of assets is assigned a risk weight.


译文:
商业银行的全部资产都根据风险级别分成了不同类别的风险资产,
每 一类资产都赋予风险权重。

A syndicated loan is a large credit, generally more than USDl0 million, negotiated between a
borrower and a single bank, but actually funded by several other banks.


译文:一笔银团贷款通常都是
1000
万美元以上 的大额贷款,谈判一般在借款人和某一家银行之间进
行,但实际供款则由几家银行共同承担。

B

Bookkeeping is a procedural element of accounting as arithmetic is a procedural element of
mathematics.


译文:像算术和数学的关系一样,簿记是会计流程中的第一步骤。





Banks are particularly susceptible to legal risks when entering new types of transactions and
when the legal right of a counterparty to enter into a transaction is not established.





译文:当银行进入一 些新的业务领域或者交易对手开展新业务的合法权利没有确立时,银行很容易遭
受法律风险。

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Bank failures can serve a useful purpose by rewarding strong managements and penalizing
weak ones.




译文:银行倒闭将有利于体现优胜劣汰的市场规律。





Banking
supervisors
recognize
that
banking
is
a
business
of
taking
risks
in
order
to
earn
profit and assumes varied and complex risks that warrant a risk
-
oriented supervisory approach.
Consequently, bank regulators in many countries have adopted risk
-
based approach to supervise
banks.
Under
this
approach,
supervisors
do
not
attempt
to
restrict
risk
-
taking
but
rather
determine whether banks identify, understand and control the risks they assume.




译文:银行监管人员应该认识到银行是一个通过经营高风险业务来获取 利润的企业,并且承担各种复
杂的风险,因此对风险源头必须采取监

管的方法。目前 ,许多国家采取以风险为基础的监管模式。按照
这种方法,
监管当局不约束银行的风险经营,< br>而是确定银行是否识别、
了解和控制

了他们所面临的风险。
C

Current
assets
are
assets
that
are
expected
to
be
converted
to
cash,
sold,
or
consumed
during the next 12 months or within the business's normal operating cycle if longer than a year.
The operating cycle is the time span during which (l) cash is used to acquire goods and services,
and (2) these goods and services are sold to customers, who in turn pay for their purchases with
cash.
For
most
businesses,
the
operating
cycle
is
a
few
months.
A
few
types
of
business
have
operating
cycles
longer
than
a
year.
Cash,
Accounts
Receivable,
Notes
Receivable due
within
a
year or less are current assets. Merchandising entities such as Sears, Penney's and K Mart have
an additional current asset, Inventory. This account shows the cost of goods that are held for sale
to customers.


译文:
流动资产。
流动资 产是指可望在
12
个月内或一个企业正常经营周期即超过一年多一点的期间,
将其转化 为现金、被销售或被消费的资产。经营周期是一个时间阶段,在此期间:

1
)使用现 金购买商品
或服务;

2
)把这些商品或服务转卖给其他顾客,这些顾客要用 现金付款买进。大多数企业的营运周期为
几个月。现金、应收账款和应收票据为期一年或不超过一年。像 希尔斯(

Sears

、潘雷斯(

Penney's
)和
凯?马特

K Mart

等大型连锁百货商店都还有另外的流动资产,
这就是库存商品。
这种商品库存起来还是
为了对顾客销售,因此账上要显示出这类商品的成本。

China will continue to pursue a sound monetary policy, and seek refinements in the conduct
of monetary policy by relying mainly on indirect policy instruments.




译文:中国将继续推行稳健的货币政策,并主要依靠间接政策工具,以求最佳的效果。


Cash flows into a company from sales and flows out for cost of goods sold and expense; and
although cost of goods sold and expenses are deducted from sales on an accrual basis income
statement,
the
resulting
net
income
figure
does
not
show
the
amount
of
cash
generated
by
operations.


译文:
销售收入使现金 流入公司,
销售产品的成本和销售费用使现金流出企业;
在权责发生制损益表
中,销售 收入减去产品销售成本和销售费用后得到的净收益金额并没有反映经营产生的现金数额。


Contribution margin is the difference between total revenues and total variable costs; it is
the portion of sales revenue available to cover fixed cost.


译文:
贡献边际是收入总额与变动 成本总额的差额,
它反映出有多少销售收入可以用来弥补固定成本。

Consumer Credits are high risk and high interest credit products, which are usually classified
into three sorts: amortization loan, credit card and non
-
installment 1oan for purchasing cars or
non
-
structure houses or investing a little amount and so on.


译文:消费信贷是一种高风险、高利率的信贷产品。消费信贷通常分为三种:分期偿还贷款、 信用证
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和一次性偿还信贷。借款人向银行申请

贷款,用于购买汽车或活动房屋或进行小额投资等。

D

Deciding on the appropriate level of systemic protection is by and large a policy question to
be taken by the relevant authorities (including the central bank), particularly where it may result
in a commitment of public funds.


译文:确定适当的系统保护机制通常是相关当局(包括中央银行)的 一个政策问题,特别是在可能涉
及公众资金的委托事项的时候(确定适当的系统保护机制尤为重要)
Domestic entities may apply with the SAFE for opening a foreign exchange account for current
account
transactions,
the
SAFE
shall
specify
receipts
and
payments
scope,
operating
duration,
ceiling of the account balance according to the utilization of the foreign exchange account, and
make
a
clear
indication
in
the
foreign
exchange
account
utilization
certificate
the
foreign
exchange registration certificate.


译文:
境内机构 开立经常项目外汇账户应当经外汇局批准。
境内机构申请开户时,
外汇局应当根据外
汇 账户的用途,规定账户的收支范围、使用期限及相应的结汇方式或者核定最高金额,并在《外汇账户使
用 证》或者《外商投资企业外汇登记证》中注明。

Derivatively syndicated loans take two forms
-
loan sale and asset securitization.






译文:派生辛迪加贷款有两种形式:出售贷款和资产证券化。


E

译文:提供对外担保,只能由符合国家规定条件的金融机构和企业办理,并须经外 汇管理机关批准。

External
guarantee
may
be
offered
by
qualified
financial
institutions
and
enterprises
meeting the government requirements and approved by the SAFE.






Effective
supervision
of
banking
organizations
is
an
essential
component
of
a
strong
economic environment in that the banking system plays a central role in making payments and
mobilizing and distributing savings.


译文:有效的银行监管是宏观经济稳健的重要组成部分。银行体 系在支付、动员储蓄、资源配置等方
面起着中心作用。




Export
Credit
is
government
(government
export
credit
agencies)
guarantee
lending
channeled through a commercial bank to support export.


译文:
出口信贷是政府
(或者是政府的出口信贷 代理机构)
为了支持本国出口而保证通过某一商业银
行提供贷款。

F

Fixed costs are defined as the costs that do not vary in total with changes in activity level, at
least within a relevant range.


译文:固定成本被定义为总额在一定相关范围内不随业务量增减变动而变动的成本。

For companies, balance sheet accounts should be reconciled where the book balance and
the financial statement balances are adjusted for such items as deposits in transit, outstanding
checks, bank charges, notes collected and similar items.


译文:企业由于存在在途存款、未兑现支票、银行 手续费、托收票据等类似项目,要求调整账面余额
和财务报表余额,因此资产负债表项目也要相应进行调 节。





Forfaiting provides a source of non
-
recourse finance through use of drafts, promissory notes
or other instruments representing sums due to the exporter.


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译文:福费廷通过汇票、本票或其他信用工具对出口商提供无追索权的贷款。

G

Generally,
all
trading
assets
should
be
marked
to
market
on
a
regular
basis
so
that
the
results of the institution accurately reflect the actions taken and decisions made during a period.
In this way a bank is different from a company in other industries.

译文:一般来说,所有这类资产
都应该不断按市价作为计价 基础,这种制度使得营业资产能准确反映一段时期内银行的业务活动和决策。
在这方面,银行业与其他行 业的企业有很大差别


I



If
there
will
be
a
corporate
shareholder
with
a
significant
holding,
an
assessment
of
the
financial condition of the corporate parent should be made, including its capital strength.




译文:如果银行的控股股东是法人,监 管当局还应审查银行母公司的财务状况,包括其资本实力。




In line with the growth of international trade and the liberalization of capital movements, the
volume of' foreign exchange business grew tremendously inthe course of the Sixties and the early
Seventies.


译文:伴随国际贸易的发展和资本流 动自由化,外汇业务在
20
世纪
60
年代和
70
年代初取得 了长足
的发展。

International
commercial
loans
refer
to
borrowing
by
domestic
entities
from
financial
institutions, enterprises, individuals or other economic organizations outside China territory, or
foreign
-
funded financial institutions within the Chinese territory in the form of loans contracted
for repayment in foreign currencies.


译文:
国际商业贷款是指境内 机构向中国境外的金融机构、
企业、个人或者其他经济组织以及在中国
境内的外资金融机构筹借 的,以外国货币承担契约性偿还义务的款项。

In the cash flow statement, cash flows include
are highly liquid short
-
term investment such as treasury bills, commercial papers, money market
funds,
etc.
They
must
be
readily
convertible
to
known
amounts
of
cash,
and
so
near
their
maturity that they present insignificant risk of changes in value because of changes in interest
rate.
Generally,
cash
equivalents
only
include
investments
with
original
maturities
of
three
months or less. The total amounts of, cash and cash equivalents at the beginning and end of the
period shown in the statement of cash flows shall be the same as similarly titled line items or
subtotals shown in the statement of financial position as of those dates.


译文:
在现金流量表中,现金流量包括现金和现金等价物。
现金等价物是指具有高度流动性的 短期投
资,例如短期国库券、商业票据、用在短期资金市场投资的资金,等等。这些现金等价物必须随时 能转换
为已知金额的现金,并且在临近它们的到期日时,不会因为利率的变化而出现变动的风险。一般来 说,现
金等价物仅包括到期日为
3
个月或
3
个月以内的投资。现金流 量表中列示的期初和期末的现金和现金等价
物总额应该与相同期间的财务状况表中相同项目的金额或小计 金额相同。

Internal Rate of Return is similar to the net present value approach in that it emphasizes the
profitability of investments and takes into account the time value of money.


译文:与净现值法类似,内部收益率法强调投资的获利能力,并且考虑了货币时间价值。





In the management of their portfolio, commercial banks emphasize the importance of asset
and
earning
diversification,
the
immediate
recognition
as
losses
of
all
credits
judged
to
be
uncollectable, and the maintenance of appropriate credit loss allowance.


译文 :
商业银行在管理自己的投资组合时强调:资产和收益应多样化,所有被判定为无法收回的贷款
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