西方貸款消費的英文書

『壹』 借款費用的英文書籍

會計借款費用 Accounting Borrowing Costs

http://books.google.com.sg/books?hl=en&id=pr-5AkrKyGcC&dq=Borrowing+Costs&printsec=frontcover&source=web&ots=eWuGgYKEFN&sig=OeNfwf393ZWvwg-mIxnipj7Up8Q

Borrowing Costs
This project is complete. The Board published a revised IAS 23 in March 2007. Information on the project is retained for background reading purposes only.

IAS 23 provides guidance on the accounting treatment for borrowing costs. Borrowing costs are interest and other costs incurred by an entity in connection with the borrowing of funds.

The Board』s objectives in this project are:

(a) This project is part of the Short-term Convergence project with the US Financial Accounting Standards Board (FASB). The purpose is to rece differences between IFRSs and US generally accepted accounting principles (US GAAP) that can be resolved in a relatively short time and can be addressed outside major projects.

(b) The objective of this short-term convergence project is to amend IAS 23 Borrowing Costs, by removing the main difference between US GAAP and IAS 23. This will be done by requiring the capitalisation of borrowing costs, to the extent they are directly attributable to the acquisition, proction or construction of a qualifying asset.[1] The existing option of immediate recognition of those borrowing costs as an expense will be removed.

[1] Assets eligible for capitalisation are those that need a period of time to get ready for their intended use or sale and are denominated by IAS 23 and SFAS 34 as qualifying assets.

Is this project part of the Memoranm of Understanding?

The MoU sets out a Roadmap of Convergence between IFRSs and US GAAP 2006-2008. The purpose of the Roadmap is to remove the need for the reconciliation requirement for non-US companies that use IFRSs and are registered in the United States of America. The intention is to issue converged standards, the contents and effective dates of which to be determined after taking full account of comments received in response to the Exposure Drafts.

Click here for more information on the MoU.

The progress expected to be achieved by 2008 is to complete a final standard with the amendments to achieve the objectives set out above. The Board published a revised IAS 23 in March 2007, thus achieving the milestone set in the MoU.

Due process steps completed

Stage 1: Setting the agenda

The project was added to the agenda in April 2004 as part of the short-term convergence project. Work commenced in October 2005.

Stage 2: Project Planning

This project is being concted by the IASB only. As noted above, the scope of this project is limited to amendments related to the Board』s decision in the short-term convergence project. The Board has not reconsidered all of the requirements in IAS 23 and the project is part of the short-term convergence project, therefore no working group was considered necessary for this project.

Stage 3: Development and publication of a discussion paper

A discussion paper is not a mandatory step in the IASB Due Process Handbook. A discussion paper was not considered necessary for this project because the objective of the project is to rece differences between IAS 23 and SFAS 34, not to develop a new approach to accounting for borrowing costs.

Stage 4: Development and publication of an exposure draft

An Exposure Draft was published on 25 May 2006 for public comment (click here for a of the exposure draft) . The Board invited comments on the Exposure Draft by 29 September.

Stage 5: Development and publication of a revised Standard

The Board published a revised IAS 23 in March 2007.

Further information:

Click here to download the full project summary.
Click here for the Apendix to the project summary.
Click here for the Exposure Draft of Proposed amendments to IAS 23 Borrowing costs (comments to be received by 29 September 2006)
Click here to view the Comment Letters solicited on the Exposure Draft.
The revised IAS 23 is available online for eifrs subscribers and in hard from the IASCF publications shop.

Project contact:

Anne McGeachin (senior project manager): [email protected]
Patrina Buchanan (Project Manager): [email protected]

Download a pdf version the full project summary.
Click here for the Apendix to the project summary.
Click here for the Exposure Draft of Proposed amendments to IAS 23 Borrowing costs
Click here to view the comment letters submitted on the ED.
The revised IAS 23 is available online for eifrs subscribers and in hard from the IASCF publications shop.
Staff Contact:

Anne McGeachin (senior project manager): [email protected]
Patrina Buchanan (Project Manager): [email protected]

『貳』 求助：現急需一篇關於消費信貸的外文及中文翻譯，大約兩千字哦，本人不甚感激

消費信貸是個人和家庭用於滿足個人需求(房產抵押貸款例外)的信貸,與企業信貸相反。消費信貸是商業企業、銀行或其他金融機構對消費者個人提供的信貸。主要用於消費者購買耐用消費品（如傢具、家電、汽車等）、房屋和各種勞務。

消費信貸有兩種基本類型：封閉式信貸和開放式信貸。封閉式信貸指在一段時間內以相同金額分數次償還債務的方式。開放式信貸是循環發放的貸款，部分付款根據定期郵寄的帳單繳付。
封閉式信貸：
●抵押貸款
●汽車貸款
●分期付款貸款（分期付款銷售合同、分期現金支付信貸和一次性信貸）
開放式信貸：
●旅遊與娛樂卡
●透支保護
●百貨商店發行的卡和銀行卡（有銀聯、維薩Visa、萬事達MasterCard）

消費信貸的形式主要有：①賒銷。零售商向消費者提供的短期信貸，即用延期付款的方式銷售商品。西方國家對此多採用信用卡的方式，定期結算清償。②分期付款。消費者在購買高檔消費品時，只支付一部分貨款，然後按合同分期加息支付其餘貨款。如果消費者不能按時償還所欠款項，其所購商品將被收回，並不再退回已付款項。③消費貸款。銀行通過信用放款或抵押放款以及信用卡、支票保證卡等方式向消費者提供的貸款。消費信貸又可分為買方信貸和賣方信貸，前者是對消費品的購買者直接發放貸款；後者則是以分期付款單作抵押，對銷售消費品的商業企業發放貸款，或由銀行同以信用方式銷售商品的商業企業簽訂合同，用現金的形式把貨款付給商業企業。

消費信貸的產生和存在是社會生產發展和人們消費結構變化的客觀要求，在一定程度上可以緩和消費者有限的購買力與不斷提高的生活需求之間的矛盾，對開拓銷售市場，促進生產和流通有積極作用。但是，消費者對未來購買力的超前預支，往往會造成一時的虛假需求，掩蓋生產與消費之間的矛盾。
Consumer credit is indivials and families to meet the indivial needs of (real estate mortgage exceptions) the credit, and credit the contrary. Consumer credit is a commercial enterprises, banks or other financial institutions to provide the indivial consumer credit. Mainly for consumers to purchase consumer rable goods (such as furniture, household appliances, automobiles, etc.), housing and various services.

Consumer Credit There are two basic types: closed-end credit and open credit. Closed-end credit refers to a period of time with the same amount of outstanding debt, scores of the way. Open credit is the cycle of loans, partial payment in accordance with the regular mail to pay bills.
Closed-end credit:
● mortgage
● car loans
● installment loans (installment sales contracts, staging a one-time cash payment of credit and credit)
Open credit:
● tourism and entertainment cards
● overdraft protection
● cards issued by the department store and bank cards (with China UnionPay, Visa Visa, MasterCard MasterCard)

Consumer credit in the form of a major: ① credit. Retailers to provide consumers with the short-term credit, that is, using the deferred payment of goods sold. Western countries have adopted more than credit cards, regularly clearing settlement. ② instalments. Consumers in the purchase of high-grade consumer goods, pay only part of the purchase price and interest rate increase by contract to pay the remaining phases of money. If consumers can not repay outstanding obligations on time, their purchases of goods will be resumed, and no refund payments made. ③ consumer loans. Diyafangkuan Xinyongfangkuan or through banks and credit card, check guarantee card, and other ways to provide consumers with loans. Consumer credit can be divided into the seller and the buyer's credit loan, which is the purchase of consumer goods direct loans while the latter is for mortgage instalments alone, sales of consumer goods for commercial enterprises loans, or by the bank to Credit goods sold commercial enterprises signed contracts, the cash purchase price paid in the form of commercial enterprises.

Consumer credit is generated and the presence of the development of social proction and people's changing consumption structure of the objective requirements, to a certain extent, can alleviate the limited purchasing power of consumers and constantly improve the lives of the conflict between the needs of opening up markets, promote the proction and circulation. Have a positive effect. However, the purchasing power of consumers in the future ahead of the advance, often causing a temporary false demand, proction and consumption to cover up the contradictions between.
希望能幫你！

『叄』 求銀行方面英文文獻，資料

Interest rate marketability and our country State-owned Commercial bank countermeasure

Interest rate marketability connotation

The so-called interest rate marketability, is refers to the money market fund supply and demand both sides independent determination interest rate level interest rate decision mechanism vicissitude process 。Says specifically, the interest rate marketability is refers to the Central Bank to need to regulate the datum interest rate according to the monetary policy, various commercial bank saves the loan interest rate according to the fund market supply and demand change independent adjustment, Finally forms take Central Bank datum interest rate as the guidance, multi-level, can manifest fund supply and demand condition and the reflection Central Bank monetary policy intention interest rate operational mechanism fully。The interest rate marketability emphasis interest rate really reflected the fund cost and the supply-demand relation, effectively display its economical leverage nimbly。

一. Our country interest rate marketability reform existence question
Is opposite says in the Chinese economic reform and the opening to the outside world overall step, the interest rate marketability reform progresses slowly. Looked on the present situation that, our country not yet completely realizes the interest rate marketability, the interest rate control creates the interest rate this important price release lever to receive the serious restraint in the resources disposition aspect function, the interest rate structure distortion. Our country interest rate system marketability degree quite is also low, mainly displays in following several aspects:

1. The interest rate control degree is high, the interest rate level and the structure are incompatible, and the bank independency is restricted. The current our country interest rate policy movement environment controls the interest rate primarily, the interest rate level decision, the difference interest rate policy making and so on the related interest rate each aspect policy all by the government strict control, displays the high planning and closeness.

2. The interest rate level determination has certain subjective blindness; the rate adjustment flexibility is insufficient. At present our country interest rate level decision is makes by the monetary policy committee, the interest rate decision-making power high degree of concentration in the central authorities, the interest rate formulation and the adjustment has the serious time lag effect.

3. Lacks the effective market datum interest rate. On November 1, 2003, the NAP Standing Committee Cheng Sewer, vice chairman of the Forum, said: "The market-oriented interest rates, the key is to set the benchmark interest rate. The benchmark interest rate is determined, in order to determine the interest rate structure, risk structure. No established the benchmark rate, the interest rate market is a empty sentences. "Benchmark rate in the entire interest rate system has played a core role and prevents other interest rates, in a sense, the benchmark interest rate options and determine the interest rate market is the core of the reform steps.

二．Implements the interest rate marketability state-owned commercial bank significance
First, is advantageous to the expansion state-owned commercial bank right of autonomous management, the enhancement competitive power. After the interest rate lets loose, the bank had the independent fixed price power, may use this kind of right to independence and its flexible full display fully. The various countries' reform experience indicated that, after the interest rate marketability, the deposit real interest rate all has the different scope raise. The real interest rate rise will have the positive influence to the deposit, the attraction fund from bank systems and so on the stock market, black market accepts the human bank system, the enhancement commercial bank's competitive power. Next, is advantageous in raises the state-owned commercial bank management level. The interest rate marketability causes the fund price to let loose truly. Price competition between the banks presents the new ball game from this. But the price competition must rise take the low cost fund as the backing. In order to gain the low cost capital source, various bank in the financial proct, the marketing strategy, service method general unfolds manager respectively, this will intensify inevitably the competition intense degree, will urge the bank change management way, who will grasp is initiative who to be able to obtain market (In the new situation, the commercial bank guild cared about the interest rate market change situation and the international interest rate unlation tendency, and according to own situation, determines the cost scientifically, formulates the price reasonably, the enhancement economic accounting, strengthens its profit ability. It can be said that, the interest rate marketability reform, the interest rate proction mechanism transformation, is to a commercial bank management and operation from inside to outside comprehensive forging. Is once more advantageous in creates a relatively fair competition environment. The interest rate marketability and the money market consummation is a process which complements one another. The developed money market is the interest rate marketability reliable guarantee. Because in the developed consummation money market, the financial tool type is rich, financial main body multi-dimensional, the financing way is diverse, the competition is full, the interest rate can reflect fully the fund price, can guide the resources reasonable disposition, enhances the resources use efficiency. Otherwise, the interest rate marketability can promote the money market development consummation; The money market is the interest rate marketability advancement beginning, also will be carries on the risk management to the interest rate the place, the interest rate system change promotes the money market development. Finally, is advantageous in speeds up the microscopic main body the property right reform, interest rate marketability important condition is the state-owned enterprise and the state-owned commercial bank's property right must be clear. The property right is not clear, is not strong to the interest intrinsic budget restraint, exceeds the time limit the risk responsibility to attenuate, and cannot be keen to the interest rate reflection. At present, our country State-owned Commercial bank and very big part of state-owned enterprise's property right slurred, the interest rate market changed into its reform to provide the power, on objective impelled their property right reform.

三．The interest rate marketability causes the state-owned commercial bank faced with to challenge sternly

The interest rate marketability, is the historical stage which our country Commercial bank must pass through, can impel our country State-owned Commercial bank enormously the reform. But after the interest rate marketability, the interest rate level change does not decide, Our country Commercial bank which survives under the control possibly can develop the new financial tool for a long time to dodge the interest rate risk without enough time, will certainly to face the stern challenge, this displays in:
1．
Has enlarged the bank rate risk. After the interest rate marketability, the interest rate level ascension and the irregular unlation enlarge, intensified the bank vulnerability, ha have enlarged the bank rate risk. After the interest rate marketability, the interest rate level ascension and the irregular unlation enlarge, intensified the bank vulnerability, have the possibility to cause the bank crisis extremely the occurrence. As a result of our country long-term interest rate control, the interest rate by artificial force down, after the interest rate is let loose, the interest rate level can elevate inevitably. The analysis indicated that, in the credit activity, along with the real interest rate enhancement, the risk borrower more will become the bank by chance the customer, But loathes the risk originally the enterprise borrowers also favor in change oneself project the nature, enable it to have a higher risk and the income level. The cause property average horizontal drop in quality, the credit risk increases.
Moreover, from looked for a long time that, the interest rate change the fund supply and demand real-time influence, can unlate frequently, but the interest rate unlation namely meant risk existence. How forecast accurately the interest rate change tendency, the reasonable determination has the competitive advantage price water; how assigns scientifically saves, the loan deadline layout, maintains the best advantage bad level;
How forecast accurately the interest rate change tendency, the reasonable determination has the competitive advantage price water � How assigns scientifically saves, the loan deadline layout, maintains the best advantage bad level; How adjusts the property debt structure nimbly,
Enhances prepares pays the level, the active control interest rate forms fluid wind �? How will supervise perfectly restricts the mechanism, prevented has human sentiment interest rate risk and so on, these will all cause the commercial bank faced with the stern test.
2．Leads the service to the commercial bank to have the huge impact. Along with the interest rate marketability, various bank launches the intense contention superiority customer to save the loan war inevitably, the keen competition will cause to save the loan advantage difference large scale deflation. At the same time, the interest rate marketability impetus money market development, the massive enterprise temporary fund no longer rises in value through the deposit form, but is in the capital market, the money market puts in obtains the short-term to receive；Whether there is does the inhabitant also no longer excessively regard as important only contains the risk value deposit interest rate, pays attention contains the risk value the money market to receive �? The bank leadership service will be under the huge impact.
It can be said, after interest rate marketability, bank true competition magic weapon instead outside interest rate method. Because the monetary fund is highly the homogeneity commodity, the grade of service is more important, highly effective, the low cost manages finances the service enable the customer to have a higher income, has the attraction to the customer.
3．Proposed the challenge to the bank management and operation.
Under interest rate control system, regardless of is the interest rate level or counts the rest method all to have the country to decide, regardless of how the country does adjust saves the loan interest rate, all fully considered commercial bank actual situation, maintains the reasonable advantage bad level throughout. Commercial bank's interest rate management is extremely simple, so long as gives according to the People's Bank the fluctuation scope carries out the national interest rate level then, the interest rate change is limited, the interest rate risk is controllable. In such situation, the bank management is inevitably passive. But in under the interest rate marketability condition, the intense market competition forces the bank either to use the price method, through raises the deposit interest rate, reces the loan interest rate to attract the customer; Either depends upon the high quality service, through the function innovation, the proct innovation, the technological innovation satisfies the customer. But this request commercial bank changes present the management, the method and the organization system.
4．Proposed the challenge to the commercial bank staff quality. Along with interest rate marketability reform advancement quickening, the interest rate risk enlarge, will strengthen to the future interest rate trend analyzes and forecast oneself will be very urgent. The state-owned commercial bank seeks the financial professional who needs one batch of this aspect high quality, not only these people must have the deep theory foundation of basic skills, but also must have the rich commercial bank practice experience, Both must thoroughly understand the domestic interest rate change the unlation condition, and must be skilled in the forecast interest rate change tendency. But the present state-owned bank lacks generally can promptly effectively the control and the circumvention interest rate risk tool and the interest rate risk management professional, to the interest rate trend development forecast, the risk recognition and control is weak.
四．The state-owned commercial bank should to strategy
Along with the interest rate marketability advancement, the interest rate is more and more big to the state-owned commercial bank's influence, in this situation, the state-owned commercial bank should seek positively should to the strategy.
1．Establishment finance proct fixed price system. In the interest rate marketability situation, whether does the commercial bank draw up a science reasonable fixed price system, has the nimble effective quoted price ability, the realization risk �? Between 20 income balances,
Is key which whether it does develop continually. In this process, must establish the effective comprehensive income reckoning system, the overall evaluation customer comprehensive income which brings to the commercial bank，The customer credit risk size, the loan deadline length is the interest rate risk size, as well as commercial bank's collection fund cost and the operation cost share and so on the aspect questions。
2．Increases the middle service proct development ability, the adjustment profit structure. After the interest rate marketability, the bank saves, the loan favorable difference reces, the profit level reces, and this request state-owned commercial bank must develop the middle service vigorously. The bank may while develop positively receives on another's behalf, pays on another's behalf and so on service, uses the commercial bank market main body qualifications fully, positively provides the proxy for other financial organ to distribute the bond, the silver card account transfer, the proxy insures, the fund trust, the broker manages finances, The property management, financial consultant, the investment consultation and so on, enhances the middle service to buy a girl child, on own initiative develops the low risk, the high income middle service new variety positively, promotes the bank large scale by this profit ability, promotes the bank sustainable development.
3．Establishes nimbly, the highly effective interest rate management organization, trains the interest rate managerial talent vigorously. According to the Bethel bank supervising and managing committee about the bank effective supervising and managing core principle request, under the interest rate marketability environment, various commercial bank must set up the specialized interest rate risk management department, manages and instructs the entire good interest rate work, Coordinates and coordinates inside and outside the bank to be connected the work. The interest rate control section's most important task is carries on the comprehensive interest rate sensitive tube on the bank asset debt level ; Exterior determination, internal advantage � The definite general headquarters to branch office's interest rate authorization, are responsible for staff interest rate risk management training and so on. In addition, but also should establish the high interest rate information communication channel, after the interest rate marketability, the commercial bank interior enhances greatly about the interest rate information transmission effectiveness, guarantees can transmit promptly general headquarters formulation each interest rate to commercial bank's any business mesh point, guarantees the commercial bank interest rate policy the unity.
4．Speeds up the state-owned commercial bank the property right reform. Stipulated according to "Law of corporation" that, the commercial bank belongs to the competitive profession, does not need to adopt the state-owned sole ownership property right, and does not have the legal barrier to its joint stock system transformation. To the state-owned commercial bank's property right reform, its concrete transformation form establishes the joint stock system commercial bank. The reality in China, in accordance with international practice, and graally achieve solely by the state to transform the state-owned holding company, and ultimately joint-stock limited companies, and establish corporate system of corporate governance institutions, the establishment of the right to operate, ownership and the right to supervise the separation of the framework, China's commercial banks to become real significance of commercial banks, do business operations.

字太多，發布下，你再見個問題吧，我回答。
率市場化與我國國有商業銀行對策

利率市場化的內涵

所謂利率市場化，是指金融市場資金供求雙方自主確定利率水平的利率決定機制的變遷過程。具體講，利率市場化是指中央銀行根據貨幣政策的需要調控基準利率，各商業銀行根據資金市場的供求變化自主調節存貸款利率，最終形成以中央銀行基準利率為引導，多層次、能夠充分體現資金供求狀況和反映中央銀行貨幣政策意圖的利率運行機制。利率市場化強調利率真實地反映資金成本與供求關系，靈活有效地發揮其經濟杠桿作用.

『肆』 親，急求關於 民間借貸 ，或 借貸 的外文文獻 有翻譯的更好

1. 民間借貸，泛指在國家依法批准設立的金融機構以外的自然人、法人及其他組織等經濟主體之間的資金借貸活動。民間借貸具有制度層面的合法性，是正規金融有益和必要的補充。民間借貸的利率可以適當高於銀行的利率，各地人民法院可根據本地區的實際情況具體掌握，但最高不得超過銀行同類貸款利率的4倍。

2. 民間借貸熱點問題及糾紛

   1.根據《擔保法》規定，抵押人和抵押權人應當簽訂書面抵押合同。民間借貸的雙方當事人在借款時不簽訂借款合同，僅僅有借條，而借條內容過於簡單。以住房作為抵押，不簽訂房地產抵押合同，僅以口頭約定，極易產生糾紛。一旦發生法律糾紛，當事人的主張存在法律上的舉證困難，即便到了法院訴訟，有時也很難保護自己的合法權益。

   2.第三人以自己所有的住房為人的借款做擔保，不簽訂抵押合同。在實際操作中，第三人為債務人提供擔保，為保障自己的權益，約束債務人及時履行義務，往往會要求債務人向自己提供反擔保。在這種情況下，不僅要簽訂書面的抵押合同，而且應當簽訂書面的反擔保合同，這樣，才能敦促債務人及時還款，保障自己的住房不至於被凍結、執行。

   3.民間借貸當事人在辦理房地產抵押擔保時，不到房管部門辦理抵押合同登記手續。僅僅將其自己住房的房產證交付人質押。根據我國《擔保法》規定房地產抵押應當辦理抵押物登記，抵押合同自登記之日起生效。不辦理抵押登記，有可能導致抵押無效。同時，由於不辦理登記，房管部門屢屢發現，在民間個人借貸中有製作假房產證交付債權人作為擔保的。

   4.大部分民間借貸抵押人均是以自己的現住房(許多是唯一的住房)提供擔保的。這就有可能造成債權的落空。

   因此，專家建議，民間借貸抵押當事人，在發生借款時，要充分考察借款人的信用，查實借款人的房屋狀況，簽署好所有的法律文件，並到房管部門辦理相應的抵押合同登記，領取他項權證。

3. 借貸特點

   1.民間借貸具有靈活、方便、利高、融資快等優點，運用市場機制手段，融通各方面資金為發展商品經濟服務，滿足著生產和流通對資金的需求。

   2.民間借貸出於自願，借貸雙方較為熟悉，信用程度較高，對社會游資有較大吸引力，可吸收大量社會閑置資金，充分發揮資金之效用。且其利率杠桿靈敏度高，、隨行就市，靈活浮動，資金滯留現象少，借貸手續簡便，減去了諸多中間環節，提高了資金使用率I資金實願效益得以發揮，這在目前我國資金短缺情況下，無疑是一有效集資途徑。

   3.民間借貸吸引力強，把社會閑散資金和那些本欲擴大消費的資金吸引過來貸放到生產流通領域成為生產流通資金，在一定程度上緩解了銀行信貸資金不足蚵壓辦，對抑錯消費擴大亦起了一定作用。

   4.它向現存的金融體制提出了有力的挑戰，與國家金融展開激、烈競爭，迫其加快改掣。

   民問信貸在利用其特點發揮積極作用同時，也伴有消極因素的出現。在實踐中，首先由予法律的不明確、體制的不完善，以及認識的不統一，致使一些地方的民間借貸處予：_非法狀態-或放任失控狀態，法未確立其合法地位，因而它更多地是以地下活動或半地下活動進行的，這無疑為一些不法分子乘機進行金融詐騙活動提供了方便，其次，民間借貸雖具靈活方便特點，但帶有盲目性，風險系數極大，往往投資予風險事業而受危害，便在借貸雙方和存款者之間產生連鎖反應，造成社會不安定因素I第三，信貸經營者往往經營管理能力差，亦無嚴密的財會、簿記制度，—旦大宗金融交易失敗，對金融市場、生產和流通是個沖擊，第四，借貸手續過卡簡便，一不考慮資信，=無財產擔保，每每糾紛發生無法解決，而借貸的直接現金交易，使其難以在更太范圍內為商品經濟腮務，且有些信貸已脫離了生產流通領域，一些人借機放超高利息，進行高利貸活動，折舊違背了信貸總值，干擾了金融市場，凡此種種，都需要我們從立法上加以研究解決。

4. 優勢分析

   1低利率互助型借貸

   這種形式也就是民間常見的「幫困濟貧」，主要是城鄉居民、個體私營企業主之間用自有閑置資金進行的無償或有償的相互借貸行為。相互熟悉、相互信任的借貸雙方直接見面，約定借款金額、期限、利息，由口頭約定、或打個借條，用於個人之間，主要是親友之間臨時性資金調劑，金額從幾百元到數萬元，企業之間金額由數萬元到數百萬元，有的民間抵押借款甚至單筆達上千萬元。 民間貸款公司借貸借款期限靈活，有不定期、幾天、幾個月，借貸雙方私交好時期限可以長達幾年。互助型借貸基本不考慮盈利或只有微小利益。民間貸款的用途主要是解決生活、生產急需。

   2條件相對較低

   民間貸款普遍門檻低，顯然更加適合於小企業。

   3資金使用效率較高

   4節省費用

   5節省時間

5. 利息利率

   (一)利率問題

   對於民間借貸的利率，《合同法》作出了借款利率不得違反國家有關限制借款利率的規定;司法解釋則具體規定為約定利率最高不得超過銀行同類貸款利率的四倍。也就是說，民間借貸的利率最高不得超過同期銀行貸款利率的4倍，雙方可在銀行同期貸款利率4倍內協商。如目前一年期的銀行貸款年利率為5.85%，則一年期的民間借貸年利率不得超過23.4%。由此可歸納為在銀行同期貸款利率4倍以內的屬於合法利率，超過4倍的，屬於高利貸，而高利貸的部分是不受法律保護的。

   (二)利息問題

   1、法律對民間借貸的利息並無強制要求，有償或無償由雙方約定。如當事人對利息有約定的，借款人應按約定支付利息;如當事人對對利息沒有約定或約定不明確的，視為不支付利息。因此，貸款人要想收取利息，必須對利息作出明確的約定，否則，按無息處理。

   2、即使是無息借貸，借款人逾期不還款，貸款人有權要求償付逾期利息;或不定期無息借貸經催討不還，貸款人要求償付催後利息的，可參照銀行同類貸款利率計息。

   (三)「超四倍」利息在合同履行後的返還問題

   在此，我們不得不提醒借款人注意：雙方約定利率超過四倍，在履行完畢後，借款人又起訴，要求對超過四倍部分予以返還。對以上請求是否支持，司法實踐是，對已履行的超過四倍的利息不判令返還。其理由是根據訴訟法規定：當事人雙方約定的「不得超過同期同類貸款利率的四倍，超過的部分不受保護」按此條規定：「超過部分的不保護」既不保護貸款人收取超過的部分，也不保護借款人返還多付的部分。借款人可以再履行期間拒絕支付多付的利息，但已多付的部分屬於贈與部分，根據訴訟法第一百八十五條規定的贈與行為，屬於單向合同，借款人有權行使撤銷權，但雙方同意的情況下，且受贈人即貸款人沒有違反撤銷權內容的規定，借款人無權行使撤銷權，即要求返還多付的部分法院將不支持。

   同時，根據《關於貫徹執行〈民法通則〉若干問題的意見》第125條規定，貸款人不得將利息計入本金計算復利。由此可見，民間借貸也不得約定復利(即利滾利)。根據新的《意見》的解釋規定，可以約定復利，但復利後的利息不可超過四倍。

   民間借貸利息：《最高人民法院關於人民法院審理借貸案件的若干意見》第六條規定，民間借貸的利率可以適當高於銀行的利率，各地人民法院可根據本地區的實際情況具體掌握，但最高不得超過同類貸款利率的四倍(包括利率本數)。超出部分的利息不予保護。

『伍』 有誰幫忙提供一個至少12000個詞的關於信用卡風險管理的英文資料

我自己的論文 呵呵
銀行信心卡風險管理初探

中文摘要
隨著信用卡業務的長足發展和信用卡業務的不斷增長，信用卡業務中的風險頻率也隨之增長,如何去管理並且控制這個風險，成為了一個十分現實的問題。從廣義上來講，目前信用卡的風險主要有以下幾種：持卡人信用風險，不法分子詐騙、冒用風險，商戶操作不當風險以及銀行內部作弊風險。以上幾種風險，由於種種原因，均會在現實生活中不可避免的產生，因而如何去防範及避免是值得深究的。

目前來說，信用卡風險產生的原因，既有客觀方面的，比如科技裝備程度不高、我國法制不健全等，又有主觀方面的，比如經辦的諸環節銜接配合不嚴密、持卡人不按照銀行信用卡使用有關規定使用等因素。

如何去抵制這些風險呢？根據風險發生的時段，大致有以下幾種：風險迴避、風險預防以及風險補償。這三種方式從不同的角度解決並控制了風險，有效降低了風險系數，提高了效率，從而達到了增加效益的宗旨。

風險的管理是信用卡業務經營的難點，也是信用卡存在和發展的關鍵，只有將風險降至最小值，效益才能取得最大值，我國信用卡才有輝煌的發展前景。因此，有效地管理信用卡風險已成為我國銀行界的當務之急。

關鍵詞：信用卡風險 風險產生因素 風險管理

一、 引言
自從1985年6月中國銀行珠江分行在國內發行第一張信用卡（中銀卡）以來，由於其方便快捷，受到公眾客戶的青睞。我國的銀行卡業務得到了長足的發展，發卡銀行、發卡數量、交易金額都有了較大的增長，信用卡的用卡環境也有了很大的改善。信用卡業務已經成為商業銀行最為盈利的部門之一。在西方發達國家，信用卡業務是許多國際大銀行的主要業務和主要利潤的來源。如花旗銀行的信用卡業務收益就占其利潤總額的三分之一，美國運通公司的運通卡業務利潤業務更佔了其公司全部利潤的7成。[1] 同時，信用卡業務是一項高收益、高風險的銀行業務，經營風險一直困擾著發卡銀行。信用卡的風險管理成為銀行一項持久的研究課題。

二、 信用卡業務風險的現狀
信用卡業務風險是指銀行經營信用卡業務過程中資金損失的不確定值。隨著信用卡業務的進一步發展，信用卡風險發生也越來越頻繁。在信用卡的發行、使用、結算的諸多環節都可能存在風險。而且，隨著發卡行、特約商戶和持卡人的增多，信用卡風險體現出涉及面廣，風險種類多樣、危害性大的特點，發卡們的利潤逐漸減少，在大多數情況下，這些損失都是用銀行的利潤來彌補的，因此，信用卡風險的若干法律問題就突出了。[5]

根據信用卡風險形成的不同，可將其分為以下幾類：[4]
1．持卡人信用風險
(1)持卡人經濟狀況的變化，會給銀行帶來風險，銀行決定給某一客戶頒發信用卡的主要依據，是該客戶當時的經濟狀況和信用程度。有些客戶在領卡後，職業、收入、財產、社會地位等經濟和信用條件下降或惡化，無力償還信用卡已支付的款項。
(2)持卡人與銀行聯系中斷，會給銀行帶來風險。銀行與持卡人的聯系依據，是持卡人申請時提供工作單位、住宅地址等資料。有些持卡人地址變動、職業更換、遷移外地或出國後不通知銀行，造成行與持卡人聯系中斷。持卡人已拖欠的款項難以追還。
(3)個別持卡人有意謊報資信狀況，騙得信用卡，使發卡機構蒙受損失。

2．不法分子冒用，詐騙風險
(1)不法分子用偷竊、拾到或其他方式獲得的信用卡，通過模仿持卡人簽字、偽造身份證明等方法，冒充持卡人進行欺詐性消費或取現。
(2)社會上不法分子與特約商戶或取現網點的不法分子相勾結，通過更改掛失的卡號或過期卡的有效期，騙取貨物或現金。
(3)不法分子將偽造的信用卡(如同偽造假鈔)投人流通領域，使特約商戶當作真卡接受，上當受騙。

3． 商戶操作不當風險
(1)收款員沒有按操作規定核對止付名單、身份證和預留簽名，接受了本應止付的信用卡，造成損失。
(2)收款員壓印簽購單時，沒有將信用卡的卡號壓印在單據上，造成「無卡號單據」，使發卡行無法與其結算。
(3)持卡人超限額消費，收款員不征詢授權或採取分單壓印避開授權，導致信用失控。

4．銀行內部作弊風險
(1)銀行內部個別工作人員利用工作與職務之便，鑽管理不嚴的漏洞，乘機作弊，可能發生如下風險：
擅自偷打制信用卡或盜竊已打制好的信用卡，冒充客戶提取現金或持卡消費；偽造或修改取現、記賬憑證，騙取現金；內外勾結，擅自超越限額授權，大額套取現金或消費；通過更改電腦資料等手法，非法提現或消費。
(2)止付通知或授權信息傳遞不及時、不保密的風險。止付通知現在是由銀行定期發送給特約商戶和取現網點，由於需要經過內部整理、列印、郵寄等程序，因此每期止付名單一般要10天左右才能發送到特約商戶和取現網點，在這段時間里，若給不法分子冒用，就可能造成經濟損失 而特約商戶和取現網點辦理授權時，往往用電話辦理，若不注意保密，不法分子可能會冒充銀行授權機構，做出授權同意回復，提取貨物或現金，

三． 信用卡業務風險產生的原因
我國目前銀行信用卡業務風險產生的原因既有客觀方面的，又有主觀方面的。具體為：
1．客觀方面的原因 [3]
(1)信用卡業務高風險，是由其業務特徵決定的：一是持卡人人多面廣、信用狀況變動大，隨時隨地每張卡都能造成透支，銀行控制難。而且對善意透支和惡性透支的辨別也十分困難。二是信用卡在社會上流通，隨時受到多種不安定因素影響，銀行無法嚴密監督。三是使用中涉及個人、商戶和銀行多方面多環節，都會發生異常情況。
(2)科技裝備程度不高。原有銀行轄區封閉式的管理方式和低水平的操作手段明顯不適應，必須全面統一管理，配置先進的計算機，建立大網路系統處理業務，這是信用卡賴以存在和發展的基礎，是信用卡風險減少的基本條件。美國維薩卡和萬事達卡清算中心通過電子計算機查詢業務，在商店或銀行查詢疑問信用卡時，僅幾秒鍾內即可對國內外用戶答復。目前我國信用卡業務處理大多處於手工操作狀態，即使使用微機處理，一筆業務多次記賬，控制難度很大。通訊落後，各地差距很大。目前的業務網路尚不能解決異地授權。沒有形成嚴密的監控體系，需每旬傳輸一次止付信息，遇緊急止付不能及時傳達，1O天內潛在的危險很大，不能及時制止惡性透支。
(3)我國法制不健全，沒有專門的信用卡法律法規條款，人們信用、信譽觀念和道德觀念不強等，都是風險隱患。

2． 主觀方面的原因
(1)經辦的諸環節銜接配合不嚴密。目前不同地區銀行之間的信用卡資金清算仍通過人工制票、票據劃轉的傳統方式。這樣有時由於人為因素，常造成劃轉十分不及時，延誤收付核對。銀行內部儲蓄、會計、卡部及外部商戶之間時常發生些失誤，使傳遞耽擱形成漏洞。
(2)信用審查失誤及經辦人責任性事故。
信用審查以電話詢問為主要方式，流於形式，一些資信惡劣者成為持卡人，留下日後風險隱
患，這在大批量發卡期或推銷期容易發生。各銀行信用卡機構都不約而同地把業務工作重點放在增加信用卡數量上面，並自上而下地層層分解數量指標，導致發卡機構疏於對持卡人的資信進行嚴格審查，造成經辦人的責任事故，如授權失誤，賬戶控制失誤等。
(3)持卡人不按照銀行信用卡
使用有關規定使用。如不按照銀行規定將信用卡與自動櫃員機使用密碼分開保管， 同時丟失後，被人冒用}商戶操作不當，如壓印簽購單時，沒有壓印卡號等資料造成經濟損失。當然這些損失，其責任一般由持卡人和商戶承擔，但是如果他們屢出差錯，損失較大，就可能

拒絕接受信用卡，使銀行失去這些客戶而造成損失。此外，銀行內部管理不嚴，在經營上造成一些漏洞等。

四． 信用卡風險管理手段的具體分析
1． 風險迴避
風險迴避是發卡機構因發現從事某種經營活動可能帶來風險損失，有意識地採取迴避措施，放棄或拒絕某項業務。[4] 可以說這是最簡單的風險處理方法。如在信用卡申領過程中，由於發卡機構難以對申請人的資信狀況作全面的調查或不能確信申請人所提供的情況的真實性，為避免以後風險的發生而主動拒絕授予該申請人信用卡的行為就屬於風險迴避。

2． 風險預防
預防策略是指信用卡風險尚未發生時，發卡機構事先採取的一定的防備性措施以減少或降低信用卡風險發生的可能性。[3] 預防策略與迴避策略的最大不同在於它是一種主動、積極的策略，由銀行主動通過採取措施減少風險發生的次數和損失規模。當前風險防範的手段大體有對持卡人風險防範、特約商戶風險防範、發卡機構內部風險防範以及對利用信用卡詐騙的風險防範等。

與信用卡風險的其他策略手段相比，預防具有安全可靠、成本低廉、社會效果良好等優點。尤其值得肯定的是它能有效地防患於未然，真正實現「防治結合、預防為主」的目的。預防措施做得好，信用卡違法行為發生的機會就大大減少，就能從源頭上消除風險的發生，減少風險發生的概率。當然，我們也應注意如何正確面對風險。因為風險並不等於損失，有些風險未必會真正會發生。在實踐中，銀行可採取的預防措施很多，如加強對特約商戶的培訓工作、對持卡人用卡知識的指導、加強對透支和掛失止付工作的管理等。這里僅對透支和掛失止付管理進行具體分析。[2]

(1)透支風險管理。「信用卡透支實質上是發卡行發放的一種貸款，但是與其他貸款不同，它一般是在支付結算與授權過程中形成和發現的。」[3] 信用卡透支可分為善意透支與惡意透支。善意透支是正常透支，一般不會有太大的風險。惡意透支是指持卡人以非法佔有為目的，超過規定限額或規定期限，並經發卡行催收無效的透支行為。惡意透支造成的損失直接構成信用卡業務成本。特別是我國電子化手段發展滯後，止付名單傳遞速度慢，自動授權設備不完善，加上業務管理部門管理的漏洞、特約商戶審單不嚴等原因，惡意透支發生的頻率越來越高，造成的損失也越來越大。但是能不能因為惡意透支會造成大的損失就對透支業務產生害怕心理呢？我們來分析一下。《銀行卡業務管理辦法》第二十三條規定：貸記卡透支按月記收復利，准貸記卡透支按月計收單利，透支利率為日利率萬分之五，並根據中國人民銀行的此項利率調整而調整。[5] 可見信用卡透支利息率非常高。信用卡業務收益來源中主要有持卡人年費、信息交換收入、利息收入及其他手續費和所得等 ，其中占最大比例的就是利息收入（國外很多銀行的透支利息收入佔到了全部信用卡業務收入的80％）。

通過比較，很容易發現透支業務的開展是有利於發卡行的，縱然透支風險確實存在。所以我們不能輕易取消客戶信用卡的透支功能，關鍵是要正確區分合理透支與惡意透支。要盡量增加合理透支的筆數，壓縮甚至杜絕惡意透支的筆數。實踐中我們要樹立正確的風險觀念（從某種意義上說風險大收益也大），將風險管理作為利潤最大化的途徑，加強對信用卡透支的管理，按照央行關於信用卡業務的有關規定，不搞協議透支，盡量減少信用卡交易資金結算

環節，提高結算速度，從而及時核算信用卡透支，保障銀行的正常收益。

(2)掛失止付的風險管理。信用卡止付是在信用卡業務中因持卡人信用卡遺失、被盜、惡意透支以及違反信用卡章程等，由發卡行實施的，為保護持卡人及發卡行自身利益的行為。[4]

止付可以提高發卡行和持卡人的資金安全，有效降低信用卡風險。實踐中容易出現糾紛的是掛失時間的確定以及掛失止付後的風險責任承擔問題。

掛失止付時間的確定對風險責任的承擔具有重要意義。《銀行卡業務管理辦法》第五十二
條第五款規定：發卡銀行應當向持卡人提供銀行卡掛失服務，應當設立24小時掛失服務電話，提供電話和書面兩種掛失方式，書面掛失為正式掛失方式。並在章程或有關協議中明確發卡銀行與持卡人之間的掛失責任。[5]
由於沒有統一的規定，各發卡機構都有自己的掛失止付時間及責任承擔規定。對於掛失止付前的損失，各發卡行章程都規定損失由持卡人承擔。但對於掛失後的風險，規定不一。根據國內銀行頒布的信用卡章程，主要有以掛失當時、掛失後24小時、掛失的次日24小時、掛失後36小時等為時間點確定風險責任的承擔。[3]
那麼，銀行規定掛失後一段時間內風險責任由持卡人承擔是否就一定有利於銀行呢？誠然，發卡行這樣規定能減少由此帶來的風險損失，降低運營成本。但是，從經濟學角度來說，這是不符合效益最大化的目的的。根據法律的實證性經濟分析，「是要把損失分配給能以最低成本承擔這種損失風險的一方。」[1] 也即先要判斷雙方各自預測和防範這一風險的成本的高低，然後決定由花費較少的一方承擔這一風險及責任。從持卡人與發卡行兩者來看，無疑發卡行最容易預測和防範這種風險。發卡行在開辦此項業務時就應該預見到信用卡容易丟失以及容易被冒用的風險，而且也只有發卡行才能有效地預防信用卡被冒用。再者，即使損失真的發生了，發卡行也可通過向保險公司投保等措施來轉移風險，從而有效地避免由此帶來的損失，而這持卡人是很難做到的。可見，發卡行在預防掛失後的風險成本明顯要低。而且，實踐中當發生爭議訴諸於法院時能否得到法院的支持還有疑問，況且國內信用卡業務正蓬勃發展，如果發卡行果斷地承擔掛失後造成的損失風險，能有效地吸引客戶和發展特約商戶，這對樹立良好的銀行形象有重要意義。[5]

3． 風險的補償。
所謂信用卡風險補償是指發卡行通過一定的途徑，對業已發生或將要發生的金融風險損失尋求部分或全部的補償，以減少或避免信用卡風險損失的一種管理方式。[5] 常用的方法是建立風險准備金制度，也就是在信用卡業務開展過程中，發止機構主動將信用卡風險納入日常的管理工作中，定期從信用卡業務所獲的利潤中提取一定比例建立風險准備，對准備金進行專戶管理，以彌補風險損失或壞帳，結余部分沖轉利潤。

在實際中，總有一部分損失不能避免，要由發卡行承擔這部分責任。建立風險准備金制度就能有效處理這種風險損失。而且這種手段花費的成本不大，尤其是它可以與前述預防、分散轉移等措施共同使用。在信用卡透支納入貸款管理後，在其他風險管理手段無效時，可以核銷沖減。

五． 總結
通過上面對信用卡風險管理經濟分析後，我們可以看出，信用卡風險管理部門應該特別重視風險的預防工作，制訂嚴密的風險管理規章制度；應重視對業務人員及特約商戶的培訓工作，尤其要加強發卡機構內部的管理。在信用卡申領過程中，要求客戶交存備用金、提供擔保。要加強對透支及掛失止付的管理，制定合理的透支和掛失止付操作規章，加強與保險機構的聯系，盡量向保險機構投保。同時要樹立正確的風險意識，建立風險准備金賬戶。實在沒把握的，要果斷採用風險的迴避策略。總之，有效地降低成本，增加收益是信用卡風險管理的宗旨。

參考文獻
1、孫明明. 加強信用卡風險管理的綜合思考[J]中國信用卡, 2005,(12).
2、趙培顯. 信用卡代辦業務的法律風險及監管建議[J]濟南金融, 2005,(11).
3、陳勇. 中國信用卡風險管理研究[J]鄭州大學, 2006，(7)
4、喬建. 信用卡的風險及其防範[J]. 江蘇警官學院學報, 1998,(02)
5、龔培華. 信用卡管理與法律問題研討會綜述[J]. 法學, 1996,(11)

『陸』 求常用的經濟術語的英文縮寫及簡要解釋

a/c, A/C account 帳戶、帳目
a/c, A/C account current 往來帳戶、活期存款帳戶
A&C addenda and corrigenda 補遺和勘誤
Acc. acceptance or accepted 承兌
Accrd.Int accrued interest 應計利息
Acct. account 帳戶、帳目
Acct. accountant 會計師、會計員
Acct. accounting 會計、會計學
Acct.No. account number 帳戶編號、帳號
Acct.Tit. account title 帳戶名稱、會計科目
ACN air consignment 航空托運單
a/c no. account number 帳戶編號、帳號
Acpt. acceptance or accepted 承兌
A/CS Pay. accounts payable 應付帳款
A/CS Rec. accounts receivable 應收帳款
ACT advance corporation tax 預扣公司稅
ACU Asia Currency Unit 亞洲貨幣單位
A.C.V actual cash value 實際現金價值
a.d., a/d after date 開票後、出票後
ADRS asset depreciation range system 固定資產分組折舊法
Adv. advance 預付款
ad.val.,A/V ad valorem to (according value)從價
Agt. agent 代理人
Agt. agreement 協議、契約
AJE adjusting journal entries 調整分錄
Amt. amount 金額、總數
Ann. annuity 年金
A/P account paid 已付賬款
A/P account payable 應付帳款
A/P accounting period 會計期間
A/P advise and pay 付款通知
A/R account receivable 應收帳款
A/R at the rate of 以……比例
a/r all risks （保險)全險
Arr. arrivals, arrived 到貨、到船
A/S, a/s after sight 見票即付
A/S，acc/s account sales 承銷帳、承銷清單，售貨清單
ass. assessment 估征、征稅
assimt. assignment 轉讓、讓與
ATC average total cost 平均總成本
ATM at the money 僅付成本錢
ATM Automatic Teller Machine 自動取款機（櫃員機)
ATS automated trade system 自動交易系統
ATS automatic transfer service 自動轉移服務
Attn. attention 注意
Atty. attorney 代理人
auct. auction 拍賣
Aud. auditor 審計員、審計師
Av. average 平均值
a.w. all wool 純羊毛
BA bank acceptance 銀行承兌匯票
bal. balance 余額、差額
banky. bankruptcy 破產、倒閉
Bat battery 電池
b.b. bearer bond 不記名債券
B.B., B/B bill book 出納簿
B/B bill bought 買入票據、買入匯票
b&b bed & breakfast 住宿費和早餐費
b.c. blind 密送的副本
BC buyer credit 買方信貸
B/C bills for collection 托收匯票
B.C. bank clearing 銀行清算
Bd. bond 債券
B/D bills discounted 已貼現票據
B/D bank draft 銀行匯票
b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天
B/E bill of entry 報關單
b.e., B/E bill of exchange 匯票
BEP breakeven point 保本點、盈虧臨界點
b/f brought forward 承前
BF bonded factory 保稅工廠
Bfcy. Beneficiary 受益人
B/G, b/g bonded goods 保稅貨物
BHC Bank Holding Company 銀行控股公司
BIS Bank of International Settlements 國際清算銀行
. A. chartered accountant; chief accountant 特許會計師、主任（主管)會計師
C. A. commercial agent 商業代理、代理商
C. A. consumers' association 消費者協會
C/A capital account 資本帳戶
C/A current account 往來帳
C/A current assets 流動資產
C. A. D cash against documnet 交單付款
can. cancelled 注銷
cap. capital 資本
CAPM capital asset pricing model 固定資產計價模式
C. A. S. cost accounting standards 成本會計標准
c. b., C. B. cash book 現金簿
CBD cash before delivery 先付款後交貨
C. C. cashier's check 銀行本票
C. C contra credit 貸方對銷
c/d carried down 過次頁、結轉下期
CD certificate of deposit 存單
C/I certificate of insurance 保險憑證
CIA certified internal auditor 注冊內部審計員
c. i. f. , C. I. F. cost, insurance and freight 到岸價，貨價+保險+運費
C. I. T. comprehensive income tax 綜合所得稅
Ck. check 支票
C. L. call loan 短期拆放
C / L current liabilities 流動負債
C. M. A. certificed management accountant 注冊管理會計師
CMEA, Comecon Council for Mutual Economic Assistance 經濟互助委員會
CML capital market line 資本市場線性
CMO Collateralised Mortgage Obligations 擔保抵押貸款債務
CMV current market value 現時市場價值
CN consignment note 鐵路運單
CN credit note 貸方通知書
c/o carried over 結轉後期
C. O., C/O cash order 現金匯票、現金訂貨
C. O. certificate of origin 產地證明書
COBOL Common Business Oriented Language 通用商業語言
CoCom Coordinating Committee for Multilateral Export Controls 多邊出口控制協調委員會
c. o. d, C. O. D. cash on delivery 貨到付款
Col. column 帳欄
Coll. collateral 擔保、抵押物
Coll. collection 托收
Com.; comm. commission 傭金
CPI consumer price index 消費者價格指數
CPM cost per thousand 每一千個為單位的成本
CPP current purchasing power 現行購買力
CR current rate 當日匯率、現行匯率
CR cash receipts 現金收入
CR class rate 分級運費率
CS civil servant; civil service 公務員、文職機關
CS convertible securities 可轉換證券
C. S. capital stock 股本
cum. pref. cumulative preference (share) 累積優先（股）
cur. curr. current 本月、當月
CV convertible security 可轉換債券
CVD countervailing ties 抵消關稅、反傾銷稅
C.V. P. analysis Cost Volume Profit analysis 本---量---利分析
DB method declining balance (depreciation) 遞減余額折舊法
D. C. F. method discounted cash flow method 現金流量貼現法
D/D document．ry draft 跟單匯票
D. D.; D/D demand draft 即期匯票
EERI Effective Exchange Rate Indexes of Hong Kong 港匯指數
EET East European Time 東歐時間
EF export finance 出口融資
EF Exchange Fund 外匯基金
EFT electronic funds transfer 電子資金轉帳
EFTA European Free Trade Area (Association) 歐洲自由貿易區（協會）
EGM Extraordinary Genaral Meeting 特別股東大會
EIB Export-Import Bank 進出口銀行
EIL WB Economic Integration Loan 世界銀行經濟一體化貸款
EL export license 出口許可證
ELI extra low impurity 極少雜質
EMF European Monetary Fund 歐洲貨幣基金
EMIP equivalent mean investment period 等值平均投資期
EMP end-of month payment 月末付款
EMP European main ports 歐洲主要港口
EMS European Monetary System 歐洲貨幣體系
EMS express mail service 郵政特快專遞
EMU European Monetary Union 歐洲貨幣聯盟
EPOS electronic point of sale 電子銷售點
EPR earnings price ratio 收益價格比率
EPR effective protection rate 有效保護率
EPS earnings per share 每股收益額、每股盈利額
E. P. T excess profit tax 超額利潤稅
EPVI excess present value index 超現值指數
EPZ export processing zone 出口加工區
ERM exchange rate mechanism 匯率機制
ERS Export Refinance Scheme 出口再融資計劃
ESOP Employee Stock Ownership Plan 職工持股計劃
EUA European Units of Account 歐洲記帳單位
ex.; exch exchange 匯兌、況換
excl. exclusive 另外、不在內
ex cont. from contract 從合同
ex cp. ex coupon 無息票
ex div. ex dividend 無股息
FDI foreign direct investment 外商直接投資
FDIC Federal Deposit Insurance Corporation 聯邦儲蓄保險公司
FE foreign exchange 外匯
FE future exchange 遠期外匯
FF French franc 法國法郎
fib free into barge 駁船上的交貨價
FIBC financial institution buyer credit policy 金融機構買方信貸險
FIFO first in, first out 先進先出法
fin. stadg.(stndg.) 資信狀況
fin. stat. (F/S) 財務報表
fin.yr. financial year 財政年度
FINA following items not available 以下項目不可獲得
FIO free in and out 自由進出
F. I. T free of income tax 免交所得稅
GAAP general Accepted Accounting Principles 通用會計准則
GAAS Generally Accepted Auditing Standard 通用審計標准
GAC General Administration of Customs 海關總署
gal., gall gallon 加侖
gas. gasoline 汽油
GATT General Agreement on Tariffs and Trade 關稅及貿易總協定
GCL government concessional loan 政府優惠貸款
GDP gross domestic proct 國內生產總值
gds. goods 商品、貨物
GJ general journal 普通日記帳
GL general ledger 總分類帳
gm. gram(s) 克
GMP graated payment mortgage 遞增付款按揭
GND gross national demand 國民總需求
GNE gross national expeditures 國民支出總額
GNP gross national proct 國民生產總值
GOFO gold forward rate 黃金遠期利率
GP gross profit 毛利
GPP general purchasing power 總購買能力
gr. (grs.) gross weight 毛重
GR gross revenue 毛收入
GS gross sales 銷售總額
GSP generalised system of preferences 普惠制
GTM good this month 本月有效
GTW good this week 本星期有效
HAB house air bill 航空托運單
HAWB house air waybill 航空托運單
HCA historical cost accounting 歷史成本會計
hdqrs. headquarters 總部
hg. hectogram 一百公克
HIBOR Hong Kong Interbank Offered Rate 香港銀行同業拆借利率
hifo highest-in, first-out 高入先出法
H. in D. C. holder in e course 正當持票人
Hi-Q high quality 高質量
HIRCS high interest rate currencies 高利率貨幣
hi-tech high technology 高技術
HKD Hong Kong dollar 香港元
HKI Hong Kong Index 香港指數
hl. hectoliter 百升
hldg. holding 控股
Hon'd honored 如期支付的
HSCPI Hang Seng Consumer Price Index 恆生消費價格指數
HSI Hang Seng Index 恆生指數
hwevr. however 無論如何
Hz hertz 赫茲
I. A. intangible assets 無形資產
I & A inventory and allocations 庫存和分配
IAS International Accounting Standard 國際會計標准
IB investment banking 投資銀行（業)
I. B. invoice book 發票簿
IBA International Bank Association 國際銀行家協會
IBBR interbank bid rate 銀行間報價利率
I. B. I invoice book inward 購貨發票簿
IBNR incurred but not reported 已發生未報告
I. B. O. invoice book outward 銷貨發票簿
IBOR inter-bank offered rate 銀行間的拆借利率
ICB international competitive bidding 國際競標
ICIA International Credit Insurance Association 國際信用保險協會
ICJ International Court of Justice 國際法庭
ICM international capital market 國際資本市場
ICONs index currency option notes 指數貨幣期權票據
ICOR incremental capital-output ratio 資本—產出增量比
I. C. U. International Code Used 國際使用的電碼

太多了,你去這里查http://bbs.kj86.com/viewthread.php?tid=13834

『柒』 推薦幾本西方民主自由思想及普世價值觀的書，最好是能有英文原版的

世界上不少的人們至今都還在被西方的「自由民主人權的普世價值觀」所蒙蔽！我認為，西方的普世價值觀是虛偽的騙人的！凡事要聽其言而觀其行, 資本主義列強還在原始資本積累和發展過程中,就是血淋淋的侵略和掠奪者（販賣黑奴，掠奪土著民族，侵略弱國,列強間的瓜分殖民地之戰等等鐵板釘釘的歷史事實足以證明）,現代的干涉主義和霸權帝國主義的所作所為仍然是血淋淋的,以美國為首的北約,為打擊歐元和擠壓俄羅斯的戰略空間並支介俄羅斯聯盟等目的發動了科索沃戰爭,造成無數平民死亡,並使沒有一點罪證的南聯盟領袖米舍洛維奇冤死於牢籠!為了維護世界霸權,為了控制石油遏制他國,為了中東盟友利益等目的,美國發動了伊拉克戰爭,處死了反美的薩達姆,並使幾十萬人死亡,但沒在伊拉克找到一釘點大規模殺傷性武器的證據(發動侵伊戰爭理由當然不成立!而美國卻可以理所當然地擁有世界上最多的快速精確打擊全球的大規模殺傷性武器!)!去年歐美違反聯合國決議(以設禁飛區的決議為借口動武),又發動了利比亞戰爭,消滅了卡扎菲及其政權。為此,歐美打出的都是所謂「消滅專制，保護人權」的「民主與人權的普世價值」的旗號！但經受了侵略戰爭的索馬里，原南聯盟（被分裂成科索沃,波黑等多個小國），伊垃克和利比亞等國，並未實現所謂「美好的民主」的「普世價值」的社會制度，這些國家因為被侵略的戰爭而失去了更多的人民民主權利！人民生活比戰前苦難數倍！歐美的「人權大於主權」的「人權主義普世價值觀」的旗號，只是為了歐美各國的一己私利罷了，而決不是為了所謂「普世的」各國人民普遍共同認可的各國人民受益的美好的善舉！ 對美國而言，美國社會的共識是：美國人的權力和利益至高無上，美國國家的權力和利益至高無上！這就是美國的「自由民主人權的普世價值觀」！美國把「美國利益至高無上」,「美國民主制度是人類最完美的制度」,「世界各國都應建立美國式的民主制度」的價值觀推銷成「人類的普世價值觀」即「人類普遍的共同的最完善的和終極的價值觀」，這就是資本主義發展了幾百年所建立起來的所謂的「話浯權」（話語霸權--被當今許多無知者所接受！），這是對全人類的思想，理論和意識形態的資本帝國主義化的強權和霸道！美國不僅是在政治上軍事上稱霸世界，從1971年美國單方面否定「金本位制」開始，造成了美元為不受任何約束

『捌』 個人消費貸款的相關書籍

作者：劉華，賀立蘅 編著

出 版 社：中國海關出版社
出版時間：2003-9-1
版次：1
頁數：201
字數：142000
印刷時間：2003-9-1
紙張：膠版紙
I S B N：9787801651266
包裝：平裝 貸款買房、購車、求學逐漸成了我們生活的重要組成內容。近幾年已有越來越多的人開始嘗試通過銀行借貸來實現提前消費，商業銀行也越來越重視面向個人客戶的貸款產品的開發和推廣，但與西方發達國家相比，我國的個人貸款市場尚處於起步階段。因此，在你向銀行申請個人貸款之前，你需要對銀行個人貸款的優點、種類等有所了解。
《個人消費貸款》一書獻給在波濤澎湃的市場經濟中為實現小康生活而不斷努力的人們，以期為廣大讀者提供實際幫助。 前言
1 消費融資首選途徑——個人貸款
借款方式的演變
消費理念亟待更新
個人消費貸款的類別
申請個人貸款應遵循原則
2 辦理個人消費貸款必備常識
利息與利率
擔保
保險
合同
3 個人住房貸款
背景知識
個人住房公積金貸款
個人住房商業性貸款
個人住房組合貸款
需要注意的問題
4 個人汽車消費貸款
何謂汽車消費貸款
辦理程序
與車貸有關的保險
需要注意的問題
5 個人助學貸款
國家助學貸款
一般商業性助學貸款
6 個人大額耐用消費品貸款
何謂個人大額耐用消費品貸款
辦理程序
注意事項
7 個人綜合消費貸款
何謂個人綜合消費貸款
辦理程序
8 個人綜合授信
何謂個人綜合授信
辦理程序
9 其他種類的個人貸款
個人信用貸款
個人質押貸款
網上個人質押貸款
附錄
中國工商銀行個人的住房貸款申請審批表
中國工商銀行個人購房借款合同
中國工商銀行個人借款合同
參考文獻

『玖』 消費信貸風險管理 外文文獻

http://www.philadelphiafed.org/payment-cards-center/publications/discussion-papers/2001/ConsumerCreditRisk_092001.pdf

上面這個網址是一個pdf文檔，講的是關於消費信貸風險管理的問題。

下面這一段，是我找的資料，不知道對你有沒有用。

Consumer Credit Risk Management
Most companies involved in lending to consumers have departments dedicated to the measurement, prediction and control of losses e to credit risk. This field is loosely referred to consumer/retail credit risk management, however the word management is commonly dropped.

[edit] Scorecards
See full article (Credit Scorecards)

A common method for predicting credit risk is through the credit scorecard. The scorecard is a statistically based model for attributing a number (score) to a customer (or an account) which indicates the predicted probability that the customer will exhibit a certain behaviour. In calculating the score, a range of data sources may be used, including data from an application form, from credit reference agencies or from procts the customer already holds with the lender.

The most widespread type of scorecard in use is the application scorecard, which lenders employ when a customer applies for a new credit proct. The scorecard tries to predict the probability that the customer, if given the proct, would become "bad" within a given timeframe, incurring losses for the lender. The exact definition of what constitutes "bad" varies across different lenders, proct types and target markets, however examples may be "missing three payments within the next 18 months" or "default within the next 12 months". The score given to a customer is usually a three or four digit integer, and in most cases is proportional to the natural logarithm of the odds (or logit) of the customer becoming "bad". In general a low score indicates a low quality (a high chance of going "bad") and a high score indicates the opposite.

Other scorecard types may include behavioural scorecards - which try to predict the probability of an existing account turning "bad"; propensity scorecards - which try to predict the probability that a customer would accept another proct if offered one; and collections scorecards - which try to predict a customer's response to different strategies for collecting owed money.

[edit] Credit Strategy
Credit strategy is concerned with turning predictions of customer behaviour (as provided by scorecards) into a decision whether to accept their custom.

To turn an application score into a Yes/No decision "cut-offs" are generally used. A cut-off is a score at and above which customers have their application accepted and below which applications are declined. The placement of the cut-off is closely linked to the price (APR) that the lender is charging for the proct. The higher the price charged, the greater the losses the lender can enre and still remain profitable. So, with a higher price the lender can accept customers with a higher probability of going "bad" and can move the cut-off down. The opposite is true of a lower price. Most lenders go further and charge low scoring customers a higher APR than high scoring customers. This compensates for the added risk of taking on poorer quality business without effecting the lender's place in the market with better quality borrowers. In the UK, lenders must advertise a typical rate, which at least 66% of customers must receive.

Application score is also used as a factor in deciding such things as an overdraft or credit card limit. Lenders are generally happier to extend a larger limit to higher scoring customers than to lower scoring customers, because they are more likely to pay borrowings back. Alongside scorecards lie policy rules which apply regulatory requirements (such as making sure there is no lending to under 18s) and other lending policy (such as many lenders will not lend to customers who have a CCJ registered against them). Credit Strategy is also concerned with the ongoing management of a customer's account, especially with revolving credit procts such as credit cards, overdrafts and flexible loans, where the customer's balance can go up as well as down. Behavioural scorecards are used (usually monthly) to provide an updated picture of the credit-quality of the customer/account. As the customer's profile changes, the lender may choose to extend or contract the customer's limits.

[edit] Underwriting
Not all decisions can be made automatically through the methods mentioned above. This may be for a number of reasons; insufficient data, regulatory requirements, or a borderline decision. In such cases highly trained professionals called underwriters manually review the case and make a decision. This is more common in highly regulated procts such as mortgages, especially when large sums are involved.

『拾』 小額貸款用英文怎麼說

小額貸款
[詞典] petty loan;
[例句]美國專營以債務人人壽保險為擔保的小額貸款和消費信貸的銀行擴大出口信貸和信用保險，加大對出口的支持。
Morris plan bank We will expand export credit insurance and provide more support for export.