會計系統手冊翻譯-中英對照

Accounting system manual

Ⅰ Accounting rules:

一 會計準則

 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.

 本行的會計制度遵循中華人民共和國2006公認會計原則（GAAP）的規定,適用于中國銀行業一般實務。賬戶使用兩種外幣定價，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; 按照批準條款規定，采用適當的利率計算利息/債務。
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，對回收部分進行計算，未回收部分將記入收益賬戶的債務；
4. No interest is charged / debited for the loans where it is considered that there is no prospect of ultimate recovery of interest / installments; 如果貸款認定最終無法收回，貸款不計算任何利息/記入借方的債務；
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.賬戶中應付利息的停收部分，應付(計)利息的重收必須根據借款人的全部應付款，支付利息和分期付款來制訂；同時必須考慮借款人支付未來利息/分期付款的能力。
2. Loan Classification貸款分類

 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 :根據貸款資產不同性質，采取適當監控措施，制訂完備條例，借款與預付可以分為以下的5個種類：

a) Pass (Standard Asset) 正常 (標準資產)

b) Special Mention (Standard Asset) 關注 (標準資產)

c) Substandard次級

d) Doubtful可疑

e) Loss損失

3. Loan Loss Provisioning貸款損失對策

 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策，并持續減少貸款業務量中的固有損失，以貸款投資組合的形式吸收估算的固有損耗，約束承諾和臨時負債。為減少專項貸款損失而制訂的條款稱之為“備抵個人虧折損失虧損”。 銀行制訂的條款稱之為“備抵集體虧折損失虧損”，用來減少不確定的銀行/分支機構固有損失。對備抵個人虧折損失虧損而言，條款中規定的不良貸款的貸款金額，按具體情況考慮，安全由用戶負責。

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.每個季度末，根據中華人民共和國的2006 GAAP或本國更高法規中的有關規定，制訂相關條款，不包括已經提交的備抵個人虧折損失的貸款和與預付。

• In addition, country risk provision is made based on exposure to countries facing externalization problems另外，國家風險條款的制訂以國家公布出的客觀問題為基準：
• 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季度評論對各條款進行評述；
• During year end provisions made is reviewed in consultation with Statutory Auditors.年末，與法定審計師評述各條款。
• However, higher provision may be made if so directed by CBRC / PBOC. 不過，CBRC / PBOC可以制訂高一級別的條款。

4. Fixed Assets: 固定資產：

 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. 營業場所和設備按原價描述，其累計折舊少。折舊通過對有關的資產使用年限的估算后，采用直線法計算。租賃物的改良通過少數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。發生的維護和修理費用記入費用賬戶。

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. 關于收入的所得稅，嚴格按照人民共和國現行的稅收制度確定和支付。保證納稅義務的正確性，銀行將委托職業顧問探查關于收入應支付的所得稅，并且按照中華人民共和國的適用的比率安排納稅。在計算應征稅的金額時采用遞延稅款法。
6. USE OF ESTIMATES: 估算應用：

 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. 銀行采用的會計原理與一般公認的會計原理估算和假設一致，與會計原理為基礎，在要求提交時，遞交給當地或者公司權力機關，不過，實際結果可以與估算結果不同。

Ⅱ Mapping Between branch general Ledger accounts & CBRC Return在分部總帳和CBRC收益 之間的對應關系

1. Head Office Reports: 總公司報告：

 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. 銀行計算機集控系統，稱之為金融核心銀行系統。總公司報告由金融核心銀行系統發出，并符合公司的方針政策，確保指示和報告得到及時貫徹。金融核心銀行系統以及其它系統使數據的繪制更加方便，符合PBOC，CBRC和SAFE標準的規定。 

2. CBRC Returns / Financial Statistics: CBRC 收益 / 金融統計：

   Chinese Central Bank Reports (CBRC Returns/Financial Statistics)

中國中央銀行報告(CBRC收益 / 金融統計)

 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:

根據中國人民銀行金融統計的行政規章，我們銀行金融統計行為的基本工作為：

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

采用及時，準確和綜合性的方式，完成各類金融業務統計；

• providing statistic information and advisory comments for management decisions. 提供統計管理決策信息和咨詢說明。 

 Conduct of Financial Statistics shall adhere to principles of being objective, scientific, consistent and timely. 金融統計行為必須堅持客觀性，科學性，一致性和及時性的原則。

2012.11.29