银行贷款合同 翻译（房贷还了三年合同银行没给我）

金融英语笔记：第六讲 Accounting for Financial Instruments，下面是板客流光给大家的分享，一起来看看。

银行贷款合同 翻译

本文课文：金融英语教程 Unit 21

The Financial Accounting Standards Board (FASB)（财务会计准则委员会）:

Established in 1973, the Financial Accounting Standards Board (FASB) is a private, non-profit organization standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) （一般公认会计原则）within the United States in the public’s interest.

财务会计准则委员会（FASB）成立于1973年，是一个私营的非营利组织标准制定机构，其主要目的是建立和改进公认会计原则（GAAP）(一般公认会计原则）为了公众利益在美国境内。

The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the US.

美国证券交易委员会（SEC）指定FASB为负责制定美国上市公司会计准则的组织。

The accounting standards for financial instruments set up by the FASB are becoming increasingly complex in a bid to comply with the significant financial innovations. New amendments and interpretations have been adopted to take place of the obsolete ones.

财务会计准则委员会制定的金融工具会计准则正变得越来越复杂，以符合重大的金融创新。已经通过了新的修正案和解释来取代过时的修正案。

The common set of accounting principles, standards and procedures that companies use to compile their financial statements.

公司用来编制财务报表的一套通用会计原则、标准和程序。

GAAP are a combination of authoritative standards (set by policy boards) and simply the commonly accepted ways of recording and reporting accounting information.

GAAP是权威标准（由政策委员会制定）和公认的会计信息记录和报告方式的结合。

The risk of loss of principal or loss of a financial reward stemming from a borrower’s failure to repay a loan or otherwise meet a contractual obligation.

由于借款人未能偿还贷款或以其他方式履行合同义务而导致的本金损失或经济回报损失的风险。

Credit risk arises whenever a borrower is expecting to use future cash flows to pay a current debt.

每当借款人期望使用未来现金流来偿还当前债务时，就会出现信贷风险。

Fair value is a term with several meanings in the financial world.

公允价值在金融界是一个有多种含义的术语。

In investing, it refers to an asset’s sale price agreed upon by a willing buyer and seller, assuming both parties are knowledgeable and enter the transaction freely. For example, securities have a fair value that’s determined by a market where they are traded.

在投资中，它是指有意愿的买方和卖方商定的资产销售价格，前提是双方都知情并自由参与交易。例如，证券的公允价值由交易市场决定。

In accounting, fair value represents the estimated worth of various assets and liabilities that must be listed on a company’s books.

在会计中，公允价值是指必须在公司账簿上列出的各种资产和负债的估计价值。

Making an investment to reduce the risk of adverse price movements in an asset.

进行投资以降低资产价格不利变动的风险。

Normally, a hedge consists of taking an offsetting position in a related security, such as a futures contract.

通常，对冲包括在相关证券（如期货合约）中持有抵消头寸。

Net settlement is a bank’s routine resolution of the day’s transactions at the end of the business day.

净结算是银行在一个营业日结束时对当天交易的常规解决方案。

Since many or most bank transactions are now sent electronically, this is no longer a matter of counting the cash in the drawer. Instead, the bank has to add up all of their electronic credits and debits.

由于现在许多或大多数银行交易都是以电子方式发送的，这不再是清点抽屉里现金的问题。相反，银行必须把他们所有的电子信用和借记加起来。

During the business day, a bank accumulates credits and debits with other banks.

在营业日内，一家银行向其他银行累积贷项和借项。

At the end of the day, every bank calculates how much it owes other banks, and how much it is owed.

一天下来，每家银行都会计算自己欠其他银行多少钱，以及欠了多少钱。

Each bank then files its numbers with the central bank, which manages the transfers of money among all banks.

然后，每家银行将其数字提交给中央银行，由中央银行管理所有银行之间的资金转账。

1. A revenue or expense stream that changes a cash account over a given period. Cash inflows usually arise from one of three activities-- financing, operations or investing--although this also occurs as a result of donations or gifts in the case of personal finance. Cash outflows result from expenses or investments. This holds true for both business and personal finance.

在一定时期内改变现金账户的收入或支出流。现金流入通常来自三种活动中的一种——融资、运营或投资——尽管在个人理财的情况下，这也是捐赠或赠与的结果。支出或投资产生的现金流出。这对商业和个人理财都适用。

2. An accounting statement called the statement of cash flows, which shows the amount of cash generated and used by a company in a given period. It is calculated by adding noncash charges (such as depreciation) to net income after taxes. Cash flow can be attributed to a specific project, or to a business as a whole. Cash flow can be used as an indication of a company’s financial strength.

一种称为现金流量表的会计报表，它显示了一个公司在特定时期内产生和使用的现金数额。它是通过将非现金费用（如折旧）加到税后净收入中来计算的。现金流可以归属于特定项目，也可以归属于整个企业。现金流可以用来表示一家公司的财务实力。

Equals net income minus all recognized changes in equity during a period.

等于净收入减去一段时期内所有已确认的权益变动。

1. Many financial instruments were off-balance-sheet instruments because they failed to meet one or more of the criteria for recognition. (Para.1 P206)

balance-sheet 资产负债表: A balance sheet is a financial statement that reports a company's assets, liabilities and shareholders’ equity at a specific point in time, and provides a basis for computing rates of return and evaluating its capital structure.

资产负债表是一种财务报表，报告公司在特定时间点的资产、负债和股东权益，并为计算回报率和评估其资本结构提供基础。

Assets=Liabilities+Shareholders’ Equity 资产=负债+股东权益

cf. income statement and statement of cash flows 比较损益表和现金流量表

off 离开: away from a place or position 离开一个地方或位置

e.g. She’s off to Canada next week. 她下星期要去加拿大。

句子翻译：许多金融工具是表外工具，因为它们不符合一个或多个确认标准。

2. FAS 133 was the result of extensive discussion and debate by the FASB on the subject of accounting for derivative instruments; it overhauled the fragmented preexisting accounting model for derivative instruments by establishing recognition and measurement standards for all derivatives, regardless of their use, based on fair value. (Last Para. P206)

overhaul 检修、改造、改革: vt. to repair

e.g. I got the engine overhauled. 我检修了发动机。

The government has recently overhauled the healthcare system.

政府最近对医疗体系进行了全面改革。

The school chose to overhaul its curriculum by equipping classrooms with new technology.学校选择通过为教室配备新技术来彻底改革课程。

句子翻译：FAS133是FASB就衍生工具会计问题进行广泛讨论和辩论的结果；它彻底改革了先前分散的衍生工具会计模式，为所有衍生工具（无论其用途如何）建立了基于公允价值的确认和计量标准。

3. Special accounting for items designated as being hedged should be provided only for qualifying items. One aspect of qualification is an assessment of the expectation of effective offsetting changes in fair value or cash flows during the term of the hedge for the risk being hedged. (Para. 3, p207)

句子翻译：应仅为符合条件的项目提供被指定为对冲项目的特殊会计。资格的一个方面是对被套期风险的套期期间公允价值或现金流的有效抵消变化的预期进行评估。

4. It has (1) one or more underlyings (An underlying is a specified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates, or other variable including the occurrence or nonoccurrence of a specified event); and (2) one or more notional amounts (a notional amount is a number of currency units, shares, bushels, pounds, or other unit specified in the contract) or payment provisions, or both. The interaction of the underlying and notional amount determine the amount of the settlement and, in some cases, whether a settlement is required. (Last para., P207)

句子翻译：它有（1）一个或多个标的（标的是特定的利率、证券价格、商品价格、外汇汇率、价格或利率指数，或其他变量，包括特定事件的发生或不发生）；和（2）一个或多个名义金额（名义金额是合同中规定的货币单位、股份、蒲式耳、英镑或其他单位的数量）或支付条款，或两者兼而有之。基础金额和名义金额的相互作用决定了结算的金额，在某些情况下，还决定了是否需要结算。（最后一段，P207）

5. An exception to the general rule in FIN 39 exists for derivative contracts executed with the same counterparty under a master netting arrangement. A master netting arrangement is a contractual agreement entered into by two parties to multiple contracts that provides for the net settlement of all contracts covered by the agreement in the event of default on or termination of any one contract. (2nd last para., P209)

counterparty 交易对手: the buyer or the seller in a financial contract金融合同中的买方或卖方：

e.g. The counterparty to the option buyer is the option writer.例如，期权购买者的交易对手是期权作者。

default 违约: to fail to do something, such as pay a debt, that you legally have to do.

不做法律上必须做的事情，比如偿还债务

e.g. People who default on their mortgage repayments may have their home repossessed.

例如，拖欠抵押贷款的人可能会被收回他们的房子。

句子翻译：FIN 39中一般规则的例外情况适用于在主净额结算安排下与同一交易对手签订的衍生产品合同。主净额结算安排是多个合同的双方签订的合同协议，该协议规定在任何一个合同违约或终止的情况下，对协议所涵盖的所有合同进行净额结算。

房贷还了三年合同银行没给我

“当初买房子时，是用我的名字贷款的。离婚协议约定很明确，房子归我，孩子归我，剩余房贷由他偿还；可是离婚后，他却再也没有还过房贷。如果我不还，直接影响我在银行的征信，之前我还完房贷上法院告过他两回了，告赢了之后，下个月他还是不还钱。求助‘辽沈帮帮帮’记者，帮我咨询一下，这种情况下我该怎么办？”读者彭女士表示。

彭女士介绍她和陈先生离婚时约定，两个孩子归自己抚养，婚姻期间购买的一处房产归自己，陈先生负责偿还月供5700元钱，一直到还清贷款为止。

“从离开民政局的大门，我就没再见过他，房贷也是分文没有还过。我去银行咨询过，这个贷款人还改不了。为了不影响我的银行征信，我只好自己先还了。他也不是没有钱，我听说他自己又买了房子，还买了辆奔驰车。”彭女士介绍。

为此，彭女士在还完贷款后，先后两次向法院起诉要求陈先生给付房屋贷款，法院均予支持。

可是，即使是两次诉讼后，陈先生还是不按月还款。

“这个房子贷款一直到2034年，一共还剩47万多元没有还。要是还像以前一样我先还上再去告他，这也太折腾了。请问有什么好点的办法吗？”彭女士表示。

就彭女士的问题，记者咨询了辽宁观策律师事务所杜晓彤律师。

“对于这种问题，彭女士其实先可以一次性还完所有房贷，再起诉陈先生还钱。这属于法律规定的预期违约制度的应用。”杜律师表示。

杜律师介绍，如果非借款方未按离婚协议的约定存入按揭款，导致逾期还款，必然会影响借款方的信用甚至引发银行向借款方催要欠款的诉讼。在借款方无法要求银行变更借款主体的情况下，借款方只能自行偿还后向离婚协议的约定还贷方追偿以防止自己的利益受损。按揭款系按月支付，非借款方经催要仍屡次拒绝还款的，为避免诉累，借款方可以运用预期违约制度一次性结清剩余贷款一并追偿。

辽沈晚报记者 隋冠卓

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原文地址"银行贷款合同 翻译（房贷还了三年合同银行没给我）"：http://www.ljycsb.cn/dkzs/135230.html。

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