accrual basis权责发生制
activity ratio营运比率
adversely classified credits不良贷款
asset diversification资产多元化
asset portfolio资产组合
at arms length商业的/公平的
back-office support后台支持
bad loans呆帐
bank portfolio银行资产
banking supervision银行监管
Basle Core Principles巴塞尔核心原则
be pledged as security抵押
borrower借款人
calendar-based system期限为基础的(准备金制度)
CAMEL骆驼评级法
carrying value现存价值
cash收付实现制
collection催收
Consumer client个人客户
contingent liabilities或有债务
Corporate client法人客户
credits that are being rolled over展期贷款
current liability account流动债务帐户
current ratio流动比率
debt-for-equity swap债权转股权
delinquent loan过失贷款
directed credits指定贷款
disintermediation脱媒（体外循环）
distressed assets有问题资产
doubtful asset可疑资产
earning收益
efficiency ratio效率比率
financial leverage财务杠杆；举债经营
financial soundness财务稳健性
foreclosed assets没收的抵押财产
gearing财务杠杆；举债经营
general provision普通准备金
general reserve普通准备金
impaired assets受损害资产
interest accrual计息
interest coverage利息偿付率
interest payments being capitalized利息转本金
intra-account内部帐户
lending officer信贷人员
lending policy贷款证策
licensing申请许可证
licensing period申请许可证过程
loan classification贷款分类
loan documentation贷款记录
loan grading贷款分级
loan origination贷款发放
loan restructuring重组贷款
loan review贷款检查
loan splitting贷款分割
loss loan provisioning呆帐准备金
non-accrual items不计息项目
non-accruals不计息的
non-classified未分类的
obligator债务人
off-balance sheet表外
off-site supervision非现场监测
on-site inspection现场检查
on-site visit现场访问
out-of-area loan外地信贷
outstanding balance未清偿余额
overdue逾期
pass, overdue, idle & bad loans (POIB)一逾两呆
past due loans逾期贷款
pending factor未决因素
poorly structured loan结构不合理贷款
problem loans有问题贷款
Profit and loss损益（表）
provision 准备金
provisioning准备金提取
quick ratio速动比率
rehabilitation
repayment schedule还款计划
restructured loans重组贷款
risk-weighted asset风险加权资产
ROCA洛卡评级法
roll-overs展期
security enforcement行使抵押权
side agreement附件
special mention asset特别提及资产
special reserve特殊准备金
specific reserve专项准备金
substandard assets次级资产
suspense account挂帐
term loan定期贷款
to credit贷记
to debit借记
trading on equity财务杠杆；举债经营
troubled loan有问题贷款
turnover ratio周转比率
weak loan低质量贷款
work out problem核销有问题
write-off冲销
write-up (贷款)批评报告