美国银行财务报表的翻译问题

美国银行财务报表的翻译问题
	发起人：eging　　回复数：0　　浏览数：5096　　最后更新：2018/1/5 8:54:57 by eging

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eging 发表于 2018/1/5 8:55:05

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美国银行财务报表的翻译问题

**Consolidated statement of income/合并利润表

Interest income/利息收入
Interest and fees on loans and leases/贷款及租赁利息和费用
Interest and dividends on securities/证券投资利息及红利
Federal funds sold and securities purchased under agreements to resell/可转售联邦基金证券
Trading account securities/证券交易帐户
Other interest income/其它利息收入
Total interest income/利息总收入

Interest expense/利息支出
Deposits/存款
Borrowed funds/拆借资金
Trading account liabilities/交易账户负债
Long-term debt/长期债务
Total interest expense/利息总支出

Net interest income/净利息收入
Provision for credit losses/贷款损失减值（指针对贷款累计损失的当期核销数额？）
Net credit income/净贷款收入

Gains on sales of securities/证券销售收入

Noninterest income/非利息收入
Service charges on deposit accounts/存款账户服务费
Mortgage servicing and other mortgage-related income/按揭及按揭相关服务收入
Investment banking income/投资银行收入
Trading account profits and fees/交易账户利润和费用（收入）
Brokerage income/佣金及手续费收入
Other nondeposit-related service fees/其它非存款相关服务费用（收入）
Asset management and fiduciary service fees/资产管理及受托服务费用
Credit card income/信用卡收入
Other income/其它收入
Total noninterest income/非利息总收入

Merger and restructuring items expense/合并及重组项目支出

Other noninterest expense/其它非利息支出
Personnel/员工费用
Occupancy/租赁费用
Equipment/设备费用
Marketing/销售费用
Professional fees/专项费用
Amortization of intangibles/无形资产折旧
Data processing/数据处理费用
Telecommunications/通讯费用
Other general operating/其它一般运营费用
General administrative and miscellaneous/一般行政费用及杂项
Total other noninterest expense其它非利息总支出
Income before income taxes/税前收入
Income tax expense/所得税支出
Net income/净收入

**Consolidated balance sheet/合并平衡表（资产负债表）

Assets/资产
Cash and cash equivalents/现金及现金等价物
Time deposits placed and other short-term investments/定期存款和其他短期投资
Securities/证券
Held for investment/投资证券
Available for sale/可售（可变现）证券
Total securities/证券总额
Federal funds sold and securities purchased under agreements to resell/可转售联邦基金证券
Trading account assets/交易账户资产
Loans and leases/贷款及租赁
Allowance for credit losses/贷款损失准备（和拨备覆盖率计算公式“贷款损失准备计提余额/不良贷款余额”中的“贷款损失准备”应该是同一概念）
Loans and leases, net of allowance for credit losses
Premises and equipment/不动产及设备
Customers’ acceptance liability/客户承兑（票据）资产
Interest receivable/应收利息
Unrealized gains on off-balance sheet instruments/资产负债表外未实现收益
Mortgage servicing rights/按揭（抵押）资产
Goodwill/商誉
Core deposits and other intangibles/核心存款及其它无形资产
Other assets/其它资产
Total assets/总资产

Liabilities/负债
Deposits in domestic offices/国内（客户）存款
Interest-bearing/有息
Noninterest-bearing/无息
Deposits in foreign offices/外国（客户）存款
Interest-bearing
Noninterest-bearing
Total deposits/总存款
Federal funds purchased and securities sold under agreements to repurchase/可出售联邦基金证券
Trading account liabilities/交易账户负债
Commercial paper/票据
Other short-term borrowings/其它短期拆借款
Acceptances outstanding/未偿付汇票
Unrealized losses on off-balance sheet instruments/资产负债表外未实现损失
Accrued expenses and other liabilities/预提支出及其它负债
Trust preferred securities/信托优先证券
Long-term debt/长期负债
Total liabilities/总负债

实在太多了，我慢慢回答，共同探讨吧。另外美国银行业业务与中国有较大的差异，最好找本美国货币银行学的书看看。
红1：售出的联邦基金及重售协议下买入的证券。
红2：交易账户证券（这是美国银行业出问题的主要来源之一，主要是可随时进行交易买卖的各种证券工具）
红3：交易账户债务
红4：定期存款账户服务费
红5：交易账户利润与收费
红6：设备折旧费用
红7：外购专业服务费
红8：外包数据处理费
红9：存放的定期存款及短期投资
红11：信贷损失减值准备（指经过核销回收等处理后的累计减值准备余额）provision for credit loses 指的是当期计提的减值损失。
红13：资产负债表外的金融工具未实现受益
红14：核心存款及其他无形资产
红15：国外有很多存款是无息的
红18：主要是优先股