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会计系统手册翻译-中英对照

Accounting system manual

Ⅰ Accounting rules:

一 会计准则

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.

本行的会计制度遵循中华人民共和国2006公认会计原则（GAAP）的规定,适用于中国银行业一般实务。账户使用两种外币定价，即美元和港币。

1. LOANS:

贷款：

1. Loans are carried at the principal amount outstanding;

贷款平均偿付期限；

2. Interest is charged / debited at appropriate rate of Interest as per the terms of sanction; 按照批准条款规定，采用适当的利率计算利息/债务。
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; 贷款利息记入收益账户，对回收部分进行计算，未回收部分将记入收益账户的债务；
4. No interest is charged / debited for the loans where it is considered that there is no prospect of ultimate recovery of interest / installments; 如果贷款认定最终无法收回，贷款不计算任何利息/记入借方的债务；
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.账户中应付利息的停收部分，应付(计)利息的重收必须根据借款人的全部应付款，支付利息和分期付款来制订；同时必须考虑借款人支付未来利息/分期付款的能力。
2. Loan Classification贷款分类

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 :根据贷款资产不同性质，采取适当监控措施，制订完备条例，借款与预付可以分为以下的5个种类：

a) Pass (Standard Asset) 正常 (标准资产)

b) Special Mention (Standard Asset) 关注 (标准资产)

c) Substandard次级

d) Doubtful可疑

e) Loss损失

3. Loan Loss Provisioning贷款损失对策

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.

确定完备的贷款损失对策，并持续减少贷款业务量中的固有损失，以贷款投资组合的形式吸收估算的固有损耗，约束承诺和临时负债。为减少专项贷款损失而制订的条款称之为“备抵个人亏折损失亏损”。 银行制订的条款称之为“备抵集体亏折损失亏损”，用来减少不确定的银行/分支机构固有损失。对备抵个人亏折损失亏损而言，条款中规定的不良贷款的贷款金额，按具体情况考虑，安全由用户负责。

Collective Impairment Allowance备抵集体亏折损失

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.每个季度末，根据中华人民共和国的2006 GAAP或本国更高法规中的有关规定，制订相关条款，不包括已经提交的备抵个人亏折损失的贷款和与预付。

• In addition, country risk provision is made based on exposure to countries facing externalization problems另外，国家风险条款的制订以国家公布出的客观问题为基准：
• Adequacy of provision will be reviewed by Management Committee at the Corporate Office every quarter; 公司办事处的管理委员将在每个季度评论对各条款进行评述；
• During year end provisions made is reviewed in consultation with Statutory Auditors.年末，与法定审计师评述各条款。
• However, higher provision may be made if so directed by CBRC / PBOC. 不过，CBRC / PBOC可以制订高一级别的条款。

4. Fixed Assets: 固定资产：

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. 营业场所和设备按原价描述，其累计折旧少。折旧通过对有关的资产使用年限的估算后，采用直线法计算。租赁物的改良通过少数各别租赁条款或改良后的使用年限的估算，采用直线法分期偿还。发生的维护和修理费用记入费用账户。

5. Income Taxes: 所得税： 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. 关于收入的所得税，严格按照人民共和国现行的税收制度确定和支付。保证纳税义务的正确性，银行将委托职业顾问探查关于收入应支付的所得税，并且按照中华人民共和国的适用的比率安排纳税。在计算应征税的金额时采用递延税款法。
6. USE OF ESTIMATES: 估算应用：

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. 银行采用的会计原理与一般公认的会计原理估算和假设一致，与会计原理为基础，在要求提交时，递交给当地或者公司权力机关，不过，实际结果可以与估算结果不同。

Ⅱ Mapping Between branch general Ledger accounts & CBRC Return在分部总帐和CBRC收益 之间的对应关系

1. Head Office Reports: 总公司报告：

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. 银行计算机集控系统，称之为金融核心银行系统。总公司报告由金融核心银行系统发出，并符合公司的方针政策，确保指示和报告得到及时贯彻。金融核心银行系统以及其它系统使数据的绘制更加方便，符合PBOC，CBRC和SAFE标准的规定。 

2. CBRC Returns / Financial Statistics: CBRC 收益 / 金融统计：

  Chinese Central Bank Reports (CBRC Returns/Financial Statistics)

中国中央银行报告(CBRC收益 / 金融统计)

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:

根据中国人民银行金融统计的行政规章，我们银行金融统计行为的基本工作为：

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

采用及时，准确和综合性的方式，完成各类金融业务统计；

• providing statistic information and advisory comments for management decisions. 提供统计管理决策信息和咨询说明。 

Conduct of Financial Statistics shall adhere to principles of being objective, scientific, consistent and timely. 金融统计行为必须坚持客观性，科学性，一致性和及时性的原则。

武汉翻译公司

2012.11.29