银行资产分类词汇accrualbasis权责发生制activityratio营运比率adverselyclassifiedcredits不良贷款assetdiversification资产多元化assetportfolio资产组合atarmslength商业的/公平的back-officesupport后台支持badloans呆帐bankportfolio银行资产bankingsupervision银行监管BasleCorePrinciples巴塞尔核心原则bepledgedassecurity抵押borrower借款人calendar-basedsystem期限为基础的(准备金制度)CAMEL骆驼评级法carryingvalue现存价值cash收付实现制collection催收Consumerclient个人客户contingentliabilities或有债务Corporateclient法人客户creditsthatarebeingrolledover展期贷款currentliabilityaccount流动债务帐户currentratio流动比率debt-for-equityswap债权转股权delinquentloan过失贷款directedcredits指定贷款disintermediation脱媒(体外循环)distressedassets有问题资产doubtfulasset可疑资产earning收益efficiencyratio效率比率financialleverage财务杠杆;举债经营financialsoundness财务稳健性foreclosedassets没收的抵押财产gearing财务杠杆;举债经营generalprovision普通准备金generalreserve普通准备金impairedassets受损害资产interestaccrual计息