五月瑟瑟在线影院_美國銀行財務(wù)報表的翻譯方法

美國銀行財務(wù)報表的翻譯方法
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eging 發(fā)表于 2017/3/27 6:52:41

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美國銀行財務(wù)報表的翻譯方法

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

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