會(huì)計(jì)系統(tǒng)手冊(cè)翻譯-中英對(duì)照

Accounting system manual

Ⅰ Accounting rules:

一 會(huì)計(jì)準(zhǔn)則

The Accounting policies and practices of the Bank conform with accounting principles of revised GAAP – 2006 in People’s Republic of China and with general practice within the Banking Industry in China. The accounts will be denominated in 2 foreign currencies i.e. US Dollar and H.K. Dollar.

本行的會(huì)計(jì)制度遵循中華人民共和國(guó)2006公認(rèn)會(huì)計(jì)原則（GAAP）的規(guī)定,適用于中國(guó)銀行業(yè)一般實(shí)務(wù)。賬戶使用兩種外幣定價(jià)，即美元和港幣。

1. LOANS:

貸款：

1. Loans are carried at the principal amount outstanding;

貸款平均償付期限；

2. Interest is charged / debited at appropriate rate of Interest as per the terms of sanction; 按照批準(zhǔn)條款規(guī)定，采用適當(dāng)?shù)睦�率�?jì)算利息/債務(wù)。
3. Interest earned on loans are credited to Income Account; The recovery will be estimated and the portion for which there is no recovery will be reversed to the debit of Income Account; 貸款利息記入收益賬戶，對(duì)回收部分進(jìn)行計(jì)算，未回收部分將記入收益賬戶的債務(wù)；
4. No interest is charged / debited for the loans where it is considered that there is no prospect of ultimate recovery of interest / installments; 如果貸款認(rèn)定最終無(wú)法收回，貸款不計(jì)算任何利息/記入借方的債務(wù)；
5. In the account where charging of interest has been ceased, accrual of interest to income account is resumed upon payment of all arrear, of interest and installments by the borrowers. Borrowers capabilities of servicing future interest / installment is also taken into consideration.賬戶中應(yīng)付利息的停收部分，應(yīng)付(計(jì))利息的重收必須根據(jù)借款人的全部應(yīng)付款，支付利息和分期付款來(lái)制訂；同時(shí)必須考慮借款人支付未來(lái)利息/分期付款的能力。
2. Loan Classification貸款分類(lèi)

For the purpose of  proper  monitoring of the loan assets as per their quality and  to make adequate provisions, the loans and advances are to be classified into the following 5 categories :根據(jù)貸款資產(chǎn)不同性質(zhì)，采取適當(dāng)監(jiān)控措施，制訂完備條例，借款與預(yù)付可以分為以下的5個(gè)種類(lèi)：

a) Pass (Standard Asset) 正常 (標(biāo)準(zhǔn)資產(chǎn))

b) Special Mention (Standard Asset) 關(guān)注 (標(biāo)準(zhǔn)資產(chǎn))

c) Substandard次級(jí)

d) Doubtful可疑

e) Loss損失

3. Loan Loss Provisioning貸款損失對(duì)策

Adequate loan loss provisioning is determined and maintained to absorb estimated inherent losses in loan portfolio, binding commitments and contingent liabilities. Provision made to absorb losses identified for specific loans are called ‘Individual Impairment Allowances’. Bank also makes provision known as ‘Collective Impairment Allowances’ to absorb unidentified losses inherent in Bank / Branch loan portfolio. For Individual Impairment Allowance, the provision amount for Non-Performing loans will be determined on case to case basis duly taking into consideration. security offered by the customer.

確定完備的貸款損失對(duì)策，并持續(xù)減少貸款業(yè)務(wù)量中的固有損失，以貸款投資組合的形式吸收估算的固有損耗，約束承諾和臨時(shí)負(fù)債。為減少專(zhuān)項(xiàng)貸款損失而制訂的條款稱(chēng)之為“備抵個(gè)人虧折損失虧損”。 銀行制訂的條款稱(chēng)之為“備抵集體虧折損失虧損”，用來(lái)減少不確定的銀行/分支機(jī)構(gòu)固有損失。對(duì)備抵個(gè)人虧折損失虧損而言，條款中規(guī)定的不良貸款的貸款金額，按具體情況考慮，安全由用戶負(fù)責(zé)。

Collective Impairment Allowance備抵集體虧折損失

On outstanding at the end of every quarter but excluding the loans and advances for which individual impairment allowance have been made, provisions will be made as per directions contained in revised 2006 GAAP of PRC or as per rules of Home Country direction which ever is higher.每個(gè)季度末，根據(jù)中華人民共和國(guó)的2006 GAAP或本國(guó)更高法規(guī)中的有關(guān)規(guī)定，制訂相關(guān)條款，不包括已經(jīng)提交的備抵個(gè)人虧折損失的貸款和與預(yù)付。

• In addition, country risk provision is made based on exposure to countries facing externalization problems另外，國(guó)家風(fēng)險(xiǎn)條款的制訂以國(guó)家公布出的客觀問(wèn)題為基準(zhǔn)：
• Adequacy of provision will be reviewed by Management Committee at the Corporate Office every quarter; 公司辦事處的管理委員將在每個(gè)季度評(píng)論對(duì)各條款進(jìn)行評(píng)述；
• During year end provisions made is reviewed in consultation with Statutory Auditors.年末，與法定審計(jì)師評(píng)述各條款。
• However, higher provision may be made if so directed by CBRC / PBOC. 不過(guò)，CBRC / PBOC可以制訂高一級(jí)別的條款。

4. Fixed Assets: 固定資產(chǎn)：

Premises and equipment are stated at cost, less accumulated depreciation.  Depreciation is computed by the straight-line method over the estimated useful lives of the related assets.  Leasehold improvements are amortized using the straight-line method over the shorter of the terms of the respective leases or the estimated useful life of the improvements. Maintenance and repairs are charged to expense account as & when incurred. 營(yíng)業(yè)場(chǎng)所和設(shè)備按原價(jià)描述，其累計(jì)折舊少。折舊通過(guò)對(duì)有關(guān)的資產(chǎn)使用年限的估算后，采用直線法計(jì)算。租賃物的改良通過(guò)少數(shù)各別租賃條款或改良后的使用年限的估算，采用直線法分期償還。發(fā)生的維護(hù)和修理費(fèi)用記入費(fèi)用賬戶。

5. Income Taxes: 所得稅： Income Tax on earnings will be determined & paid strictly as per the tax structure prevalent in People’s Republic of china from time to time. To ensure correctness of the tax liability, Bank will entrust the job of ascertaining income tax payable on earnings to professional consultant and arrange for payment of tax at applicable rate in PRC. Deferred Tax Method will be followed while computing Taxable Amount. 關(guān)于收入的所得稅，嚴(yán)格按照人民共和國(guó)現(xiàn)行的稅收制度確定和支付。保證納稅義務(wù)的正確性，銀行將委托職業(yè)顧問(wèn)探查關(guān)于收入應(yīng)支付的所得稅，并且按照中華人民共和國(guó)的適用的比率安排納稅。在計(jì)算應(yīng)征稅的金額時(shí)采用遞延稅款法。
6. USE OF ESTIMATES: 估算應(yīng)用：

The accounting principles adopted by the Bank is in conformity with Generally Accepted Accounting Principles Estimates and Assumptions will be made based on the accounting principles for submission to local or Corporate Authorities when need arises. However, the actual result may differ from those estimates. 銀行采用的會(huì)計(jì)原理與一般公認(rèn)的會(huì)計(jì)原理估算和假設(shè)一致，與會(huì)計(jì)原理為基礎(chǔ)，在要求提交時(shí)，遞交給當(dāng)?shù)鼗蛘吖�司�?quán)力機(jī)關(guān)，不過(guò)，實(shí)際結(jié)果可以與估算結(jié)果不同。

Ⅱ Mapping Between branch general Ledger accounts & CBRC Return在分部總帳和CBRC收益 之間的對(duì)應(yīng)關(guān)系

1. Head Office Reports: 總公司報(bào)告：

The Bank has a centralized computer system called Finacle Core Banking System. Head Office reports are generated from the Finacle Core Banking System and submitted as per Corporate guidelines. Timely compliance of instructions and reporting is ensured. The Bank’s Finacle Core Banking System facilitates mapping of data with package of other systems and hence compliance aspect as per PBOC, CBRC, SAFE can be adhered to. 銀行計(jì)算機(jī)集控系統(tǒng)，稱(chēng)之為金融核心銀行系統(tǒng)。總公司報(bào)告由金融核心銀行系統(tǒng)發(fā)出，并符合公司的方針政策，確保指示和報(bào)告得到及時(shí)貫徹。金融核心銀行系統(tǒng)以及其它系統(tǒng)使數(shù)據(jù)的繪制更加方便，符合PBOC，CBRC和SAFE標(biāo)準(zhǔn)的規(guī)定。 

2. CBRC Returns / Financial Statistics: CBRC 收益 / 金融統(tǒng)計(jì)：

  Chinese Central Bank Reports (CBRC Returns/Financial Statistics)

中國(guó)中央銀行報(bào)告(CBRC收益 / 金融統(tǒng)計(jì))

According to “Administrative rules for Financial Statistics” of People’s Bank of China, the base tasks for the conduct of financial statistics of our bank are:

根據(jù)中國(guó)人民銀行金融統(tǒng)計(jì)的行政規(guī)章，我們銀行金融統(tǒng)計(jì)行為的基本工作為：

• completing statistics of various financial businesses in a timely, accurate and comprehensive manner;

采用及時(shí)，準(zhǔn)確和綜合性的方式，完成各類(lèi)金融業(yè)務(wù)統(tǒng)計(jì)；

• providing statistic information and advisory comments for management decisions. 提供統(tǒng)計(jì)管理決策信息和咨詢說(shuō)明。 

Conduct of Financial Statistics shall adhere to principles of being objective, scientific, consistent and timely. 金融統(tǒng)計(jì)行為必須堅(jiān)持客觀性，科學(xué)性，一致性和及時(shí)性的原則。

武漢翻譯公司

2012.11.29