变态另类av午夜天堂网_美國銀行財務(wù)報表的翻譯問(wèn)題

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美國銀行財務(wù)報表的翻譯問(wèn)題
	發(fā)起人：eging　　回復數：0　　瀏覽數：3952　　最后更新：2018/1/5 8:54:57 by eging

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2018/1/5 8:55:05

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eging

角　　色：管理員
發(fā) 帖數：3730
注冊時(shí)間：2015/6/5

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美國銀行財務(wù)報表的翻譯問(wèn)題

**Consolidated statement of income/合并利潤表

Interest income/利息收入
Interest and fees on loans and leases/貸款及租賃利息和費用
Interest and dividends on securities/證券投資利息及紅利
Federal funds sold and securities purchased under agreements to resell/可轉售聯(lián)邦基金證券
Trading account securities/證券交易帳戶(hù)
Other interest income/其它利息收入
Total interest income/利息總收入

Interest expense/利息支出
Deposits/存款
Borrowed funds/拆借資金
Trading account liabilities/交易賬戶(hù)負債
Long-term debt/長(cháng)期債務(wù)
Total interest expense/利息總支出

Net interest income/凈利息收入
Provision for credit losses/貸款損失減值（指針對貸款累計損失的當期核銷(xiāo)數額？）
Net credit income/凈貸款收入

Gains on sales of securities/證券銷(xiāo)售收入

Noninterest income/非利息收入
Service charges on deposit accounts/存款賬戶(hù)服務(wù)費
Mortgage servicing and other mortgage-related income/按揭及按揭相關(guān)服務(wù)收入
Investment banking income/投資銀行收入
Trading account profits and fees/交易賬戶(hù)利潤和費用（收入）
Brokerage income/傭金及手續費收入
Other nondeposit-related service fees/其它非存款相關(guān)服務(wù)費用（收入）
Asset management and fiduciary service fees/資產(chǎn)管理及受托服務(wù)費用
Credit card income/信用卡收入
Other income/其它收入
Total noninterest income/非利息總收入

Merger and restructuring items expense/合并及重組項目支出

Other noninterest expense/其它非利息支出
Personnel/員工費用
Occupancy/租賃費用
Equipment/設備費用
Marketing/銷(xiāo)售費用
Professional fees/專(zhuān)項費用
Amortization of intangibles/無(wú)形資產(chǎn)折舊
Data processing/數據處理費用
Telecommunications/通訊費用
Other general operating/其它一般運營(yíng)費用
General administrative and miscellaneous/一般行政費用及雜項
Total other noninterest expense其它非利息總支出
Income before income taxes/稅前收入
Income tax expense/所得稅支出
Net income/凈收入

**Consolidated balance sheet/合并平衡表（資產(chǎn)負債表）

Assets/資產(chǎn)
Cash and cash equivalents/現金及現金等價(jià)物
Time deposits placed and other short-term investments/定期存款和其他短期投資
Securities/證券
Held for investment/投資證券
Available for sale/可售（可變現）證券
Total securities/證券總額
Federal funds sold and securities purchased under agreements to resell/可轉售聯(lián)邦基金證券
Trading account assets/交易賬戶(hù)資產(chǎn)
Loans and leases/貸款及租賃
Allowance for credit losses/貸款損失準備（和撥備覆蓋率計算公式“貸款損失準備計提余額/不良貸款余額”中的“貸款損失準備”應該是同一概念）
Loans and leases, net of allowance for credit losses
Premises and equipment/不動(dòng)產(chǎn)及設備
Customers’ acceptance liability/客戶(hù)承兌（票據）資產(chǎn)
Interest receivable/應收利息
Unrealized gains on off-balance sheet instruments/資產(chǎn)負債表外未實(shí)現收益
Mortgage servicing rights/按揭（抵押）資產(chǎn)
Goodwill/商譽(yù)
Core deposits and other intangibles/核心存款及其它無(wú)形資產(chǎn)
Other assets/其它資產(chǎn)
Total assets/總資產(chǎn)

Liabilities/負債
Deposits in domestic offices/國內（客戶(hù)）存款
Interest-bearing/有息
Noninterest-bearing/無(wú)息
Deposits in foreign offices/外國（客戶(hù)）存款
Interest-bearing
Noninterest-bearing
Total deposits/總存款
Federal funds purchased and securities sold under agreements to repurchase/可出售聯(lián)邦基金證券
Trading account liabilities/交易賬戶(hù)負債
Commercial paper/票據
Other short-term borrowings/其它短期拆借款
Acceptances outstanding/未償付匯票
Unrealized losses on off-balance sheet instruments/資產(chǎn)負債表外未實(shí)現損失
Accrued expenses and other liabilities/預提支出及其它負債
Trust preferred securities/信托優(yōu)先證券
Long-term debt/長(cháng)期負債
Total liabilities/總負債

實(shí)在太多了，我慢慢回答，共同探討吧。另外美國銀行業(yè)業(yè)務(wù)與中國有較大的差異，最好找本美國貨幣銀行學(xué)的書(shū)看看。
紅1：售出的聯(lián)邦基金及重售協(xié)議下買(mǎi)入的證券。
紅2：交易賬戶(hù)證券（這是美國銀行業(yè)出問(wèn)題的主要來(lái)源之一，主要是可隨時(shí)進(jìn)行交易買(mǎi)賣(mài)的各種證券工具）
紅3：交易賬戶(hù)債務(wù)
紅4：定期存款賬戶(hù)服務(wù)費
紅5：交易賬戶(hù)利潤與收費
紅6：設備折舊費用
紅7：外購專(zhuān)業(yè)服務(wù)費
紅8：外包數據處理費
紅9：存放的定期存款及短期投資
紅11：信貸損失減值準備（指經(jīng)過(guò)核銷(xiāo) 回收等處理后的累計減值準備余額）provision for credit loses 指的是當期計提的減值損失。
紅13：資產(chǎn)負債表外的金融工具未實(shí)現受益
紅14：核心存款及其他無(wú)形資產(chǎn)
紅15：國外有很多存款是無(wú)息的
紅18：主要是優(yōu)先股

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