西方贷款消费的英文书

『壹』 借款费用的英文书籍

会计借款费用 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]

『贰』 求助：现急需一篇关于消费信贷的外文及中文翻译，大约两千字哦，本人不甚感激

消费信贷是个人和家庭用于满足个人需求(房产抵押贷款例外)的信贷,与企业信贷相反。消费信贷是商业企业、银行或其他金融机构对消费者个人提供的信贷。主要用于消费者购买耐用消费品（如家具、家电、汽车等）、房屋和各种劳务。

消费信贷有两种基本类型：封闭式信贷和开放式信贷。封闭式信贷指在一段时间内以相同金额分数次偿还债务的方式。开放式信贷是循环发放的贷款，部分付款根据定期邮寄的帐单缴付。
封闭式信贷：
●抵押贷款
●汽车贷款
●分期付款贷款（分期付款销售合同、分期现金支付信贷和一次性信贷）
开放式信贷：
●旅游与娱乐卡
●透支保护
●百货商店发行的卡和银行卡（有银联、维萨Visa、万事达MasterCard）

消费信贷的形式主要有：①赊销。零售商向消费者提供的短期信贷，即用延期付款的方式销售商品。西方国家对此多采用信用卡的方式，定期结算清偿。②分期付款。消费者在购买高档消费品时，只支付一部分货款，然后按合同分期加息支付其余货款。如果消费者不能按时偿还所欠款项，其所购商品将被收回，并不再退回已付款项。③消费贷款。银行通过信用放款或抵押放款以及信用卡、支票保证卡等方式向消费者提供的贷款。消费信贷又可分为买方信贷和卖方信贷，前者是对消费品的购买者直接发放贷款；后者则是以分期付款单作抵押，对销售消费品的商业企业发放贷款，或由银行同以信用方式销售商品的商业企业签订合同，用现金的形式把货款付给商业企业。

消费信贷的产生和存在是社会生产发展和人们消费结构变化的客观要求，在一定程度上可以缓和消费者有限的购买力与不断提高的生活需求之间的矛盾，对开拓销售市场，促进生产和流通有积极作用。但是，消费者对未来购买力的超前预支，往往会造成一时的虚假需求，掩盖生产与消费之间的矛盾。
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.
希望能帮你！

『叁』 求银行方面英文文献，资料

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，发布下，你再见个问题吧，我回答。
率市场化与我国国有商业银行对策

利率市场化的内涵

所谓利率市场化，是指金融市场资金供求双方自主确定利率水平的利率决定机制的变迁过程。具体讲，利率市场化是指中央银行根据货币政策的需要调控基准利率，各商业银行根据资金市场的供求变化自主调节存贷款利率，最终形成以中央银行基准利率为引导，多层次、能够充分体现资金供求状况和反映中央银行货币政策意图的利率运行机制。利率市场化强调利率真实地反映资金成本与供求关系，灵活有效地发挥其经济杠杆作用.

『肆』 亲，急求关于 民间借贷 ，或 借贷 的外文文献 有翻译的更好

1. 民间借贷，泛指在国家依法批准设立的金融机构以外的自然人、法人及其他组织等经济主体之间的资金借贷活动。民间借贷具有制度层面的合法性，是正规金融有益和必要的补充。民间借贷的利率可以适当高于银行的利率，各地人民法院可根据本地区的实际情况具体掌握，但最高不得超过银行同类贷款利率的4倍。

2. 民间借贷热点问题及纠纷

   1.根据《担保法》规定，抵押人和抵押权人应当签订书面抵押合同。民间借贷的双方当事人在借款时不签订借款合同，仅仅有借条，而借条内容过于简单。以住房作为抵押，不签订房地产抵押合同，仅以口头约定，极易产生纠纷。一旦发生法律纠纷，当事人的主张存在法律上的举证困难，即便到了法院诉讼，有时也很难保护自己的合法权益。

   2.第三人以自己所有的住房为人的借款做担保，不签订抵押合同。在实际操作中，第三人为债务人提供担保，为保障自己的权益，约束债务人及时履行义务，往往会要求债务人向自己提供反担保。在这种情况下，不仅要签订书面的抵押合同，而且应当签订书面的反担保合同，这样，才能敦促债务人及时还款，保障自己的住房不至于被冻结、执行。

   3.民间借贷当事人在办理房地产抵押担保时，不到房管部门办理抵押合同登记手续。仅仅将其自己住房的房产证交付人质押。根据我国《担保法》规定房地产抵押应当办理抵押物登记，抵押合同自登记之日起生效。不办理抵押登记，有可能导致抵押无效。同时，由于不办理登记，房管部门屡屡发现，在民间个人借贷中有制作假房产证交付债权人作为担保的。

   4.大部分民间借贷抵押人均是以自己的现住房(许多是唯一的住房)提供担保的。这就有可能造成债权的落空。

   因此，专家建议，民间借贷抵押当事人，在发生借款时，要充分考察借款人的信用，查实借款人的房屋状况，签署好所有的法律文件，并到房管部门办理相应的抵押合同登记，领取他项权证。

3. 借贷特点

   1.民间借贷具有灵活、方便、利高、融资快等优点，运用市场机制手段，融通各方面资金为发展商品经济服务，满足着生产和流通对资金的需求。

   2.民间借贷出于自愿，借贷双方较为熟悉，信用程度较高，对社会游资有较大吸引力，可吸收大量社会闲置资金，充分发挥资金之效用。且其利率杠杆灵敏度高，、随行就市，灵活浮动，资金滞留现象少，借贷手续简便，减去了诸多中间环节，提高了资金使用率I资金实愿效益得以发挥，这在目前我国资金短缺情况下，无疑是一有效集资途径。

   3.民间借贷吸引力强，把社会闲散资金和那些本欲扩大消费的资金吸引过来贷放到生产流通领域成为生产流通资金，在一定程度上缓解了银行信贷资金不足蚵压办，对抑错消费扩大亦起了一定作用。

   4.它向现存的金融体制提出了有力的挑战，与国家金融展开激、烈竞争，迫其加快改掣。

   民问信贷在利用其特点发挥积极作用同时，也伴有消极因素的出现。在实践中，首先由予法律的不明确、体制的不完善，以及认识的不统一，致使一些地方的民间借贷处予：_非法状态-或放任失控状态，法未确立其合法地位，因而它更多地是以地下活动或半地下活动进行的，这无疑为一些不法分子乘机进行金融诈骗活动提供了方便，其次，民间借贷虽具灵活方便特点，但带有盲目性，风险系数极大，往往投资予风险事业而受危害，便在借贷双方和存款者之间产生连锁反应，造成社会不安定因素I第三，信贷经营者往往经营管理能力差，亦无严密的财会、簿记制度，—旦大宗金融交易失败，对金融市场、生产和流通是个冲击，第四，借贷手续过卡简便，一不考虑资信，=无财产担保，每每纠纷发生无法解决，而借贷的直接现金交易，使其难以在更太范围内为商品经济腮务，且有些信贷已脱离了生产流通领域，一些人借机放超高利息，进行高利贷活动，折旧违背了信贷总值，干扰了金融市场，凡此种种，都需要我们从立法上加以研究解决。

4. 优势分析

   1低利率互助型借贷

   这种形式也就是民间常见的“帮困济贫”，主要是城乡居民、个体私营企业主之间用自有闲置资金进行的无偿或有偿的相互借贷行为。相互熟悉、相互信任的借贷双方直接见面，约定借款金额、期限、利息，由口头约定、或打个借条，用于个人之间，主要是亲友之间临时性资金调剂，金额从几百元到数万元，企业之间金额由数万元到数百万元，有的民间抵押借款甚至单笔达上千万元。 民间贷款公司借贷借款期限灵活，有不定期、几天、几个月，借贷双方私交好时期限可以长达几年。互助型借贷基本不考虑盈利或只有微小利益。民间贷款的用途主要是解决生活、生产急需。

   2条件相对较低

   民间贷款普遍门槛低，显然更加适合于小企业。

   3资金使用效率较高

   4节省费用

   5节省时间

5. 利息利率

   (一)利率问题

   对于民间借贷的利率，《合同法》作出了借款利率不得违反国家有关限制借款利率的规定;司法解释则具体规定为约定利率最高不得超过银行同类贷款利率的四倍。也就是说，民间借贷的利率最高不得超过同期银行贷款利率的4倍，双方可在银行同期贷款利率4倍内协商。如目前一年期的银行贷款年利率为5.85%，则一年期的民间借贷年利率不得超过23.4%。由此可归纳为在银行同期贷款利率4倍以内的属于合法利率，超过4倍的，属于高利贷，而高利贷的部分是不受法律保护的。

   (二)利息问题

   1、法律对民间借贷的利息并无强制要求，有偿或无偿由双方约定。如当事人对利息有约定的，借款人应按约定支付利息;如当事人对对利息没有约定或约定不明确的，视为不支付利息。因此，贷款人要想收取利息，必须对利息作出明确的约定，否则，按无息处理。

   2、即使是无息借贷，借款人逾期不还款，贷款人有权要求偿付逾期利息;或不定期无息借贷经催讨不还，贷款人要求偿付催后利息的，可参照银行同类贷款利率计息。

   (三)“超四倍”利息在合同履行后的返还问题

   在此，我们不得不提醒借款人注意：双方约定利率超过四倍，在履行完毕后，借款人又起诉，要求对超过四倍部分予以返还。对以上请求是否支持，司法实践是，对已履行的超过四倍的利息不判令返还。其理由是根据诉讼法规定：当事人双方约定的“不得超过同期同类贷款利率的四倍，超过的部分不受保护”按此条规定：“超过部分的不保护”既不保护贷款人收取超过的部分，也不保护借款人返还多付的部分。借款人可以再履行期间拒绝支付多付的利息，但已多付的部分属于赠与部分，根据诉讼法第一百八十五条规定的赠与行为，属于单向合同，借款人有权行使撤销权，但双方同意的情况下，且受赠人即贷款人没有违反撤销权内容的规定，借款人无权行使撤销权，即要求返还多付的部分法院将不支持。

   同时，根据《关于贯彻执行〈民法通则〉若干问题的意见》第125条规定，贷款人不得将利息计入本金计算复利。由此可见，民间借贷也不得约定复利(即利滚利)。根据新的《意见》的解释规定，可以约定复利，但复利后的利息不可超过四倍。

   民间借贷利息：《最高人民法院关于人民法院审理借贷案件的若干意见》第六条规定，民间借贷的利率可以适当高于银行的利率，各地人民法院可根据本地区的实际情况具体掌握，但最高不得超过同类贷款利率的四倍(包括利率本数)。超出部分的利息不予保护。

『伍』 有谁帮忙提供一个至少12000个词的关于信用卡风险管理的英文资料

我自己的论文 呵呵
银行信心卡风险管理初探

中文摘要
随着信用卡业务的长足发展和信用卡业务的不断增长，信用卡业务中的风险频率也随之增长,如何去管理并且控制这个风险，成为了一个十分现实的问题。从广义上来讲，目前信用卡的风险主要有以下几种：持卡人信用风险，不法分子诈骗、冒用风险，商户操作不当风险以及银行内部作弊风险。以上几种风险，由于种种原因，均会在现实生活中不可避免的产生，因而如何去防范及避免是值得深究的。

目前来说，信用卡风险产生的原因，既有客观方面的，比如科技装备程度不高、我国法制不健全等，又有主观方面的，比如经办的诸环节衔接配合不严密、持卡人不按照银行信用卡使用有关规定使用等因素。

如何去抵制这些风险呢？根据风险发生的时段，大致有以下几种：风险回避、风险预防以及风险补偿。这三种方式从不同的角度解决并控制了风险，有效降低了风险系数，提高了效率，从而达到了增加效益的宗旨。

风险的管理是信用卡业务经营的难点，也是信用卡存在和发展的关键，只有将风险降至最小值，效益才能取得最大值，我国信用卡才有辉煌的发展前景。因此，有效地管理信用卡风险已成为我国银行界的当务之急。

关键词：信用卡风险 风险产生因素 风险管理

一、 引言
自从1985年6月中国银行珠江分行在国内发行第一张信用卡（中银卡）以来，由于其方便快捷，受到公众客户的青睐。我国的银行卡业务得到了长足的发展，发卡银行、发卡数量、交易金额都有了较大的增长，信用卡的用卡环境也有了很大的改善。信用卡业务已经成为商业银行最为盈利的部门之一。在西方发达国家，信用卡业务是许多国际大银行的主要业务和主要利润的来源。如花旗银行的信用卡业务收益就占其利润总额的三分之一，美国运通公司的运通卡业务利润业务更占了其公司全部利润的7成。[1] 同时，信用卡业务是一项高收益、高风险的银行业务，经营风险一直困扰着发卡银行。信用卡的风险管理成为银行一项持久的研究课题。

二、 信用卡业务风险的现状
信用卡业务风险是指银行经营信用卡业务过程中资金损失的不确定值。随着信用卡业务的进一步发展，信用卡风险发生也越来越频繁。在信用卡的发行、使用、结算的诸多环节都可能存在风险。而且，随着发卡行、特约商户和持卡人的增多，信用卡风险体现出涉及面广，风险种类多样、危害性大的特点，发卡们的利润逐渐减少，在大多数情况下，这些损失都是用银行的利润来弥补的，因此，信用卡风险的若干法律问题就突出了。[5]

根据信用卡风险形成的不同，可将其分为以下几类：[4]
1．持卡人信用风险
(1)持卡人经济状况的变化，会给银行带来风险，银行决定给某一客户颁发信用卡的主要依据，是该客户当时的经济状况和信用程度。有些客户在领卡后，职业、收入、财产、社会地位等经济和信用条件下降或恶化，无力偿还信用卡已支付的款项。
(2)持卡人与银行联系中断，会给银行带来风险。银行与持卡人的联系依据，是持卡人申请时提供工作单位、住宅地址等资料。有些持卡人地址变动、职业更换、迁移外地或出国后不通知银行，造成行与持卡人联系中断。持卡人已拖欠的款项难以追还。
(3)个别持卡人有意谎报资信状况，骗得信用卡，使发卡机构蒙受损失。

2．不法分子冒用，诈骗风险
(1)不法分子用偷窃、拾到或其他方式获得的信用卡，通过模仿持卡人签字、伪造身份证明等方法，冒充持卡人进行欺诈性消费或取现。
(2)社会上不法分子与特约商户或取现网点的不法分子相勾结，通过更改挂失的卡号或过期卡的有效期，骗取货物或现金。
(3)不法分子将伪造的信用卡(如同伪造假钞)投人流通领域，使特约商户当作真卡接受，上当受骗。

3． 商户操作不当风险
(1)收款员没有按操作规定核对止付名单、身份证和预留签名，接受了本应止付的信用卡，造成损失。
(2)收款员压印签购单时，没有将信用卡的卡号压印在单据上，造成“无卡号单据”，使发卡行无法与其结算。
(3)持卡人超限额消费，收款员不征询授权或采取分单压印避开授权，导致信用失控。

4．银行内部作弊风险
(1)银行内部个别工作人员利用工作与职务之便，钻管理不严的漏洞，乘机作弊，可能发生如下风险：
擅自偷打制信用卡或盗窃已打制好的信用卡，冒充客户提取现金或持卡消费；伪造或修改取现、记账凭证，骗取现金；内外勾结，擅自超越限额授权，大额套取现金或消费；通过更改电脑资料等手法，非法提现或消费。
(2)止付通知或授权信息传递不及时、不保密的风险。止付通知现在是由银行定期发送给特约商户和取现网点，由于需要经过内部整理、打印、邮寄等程序，因此每期止付名单一般要10天左右才能发送到特约商户和取现网点，在这段时间里，若给不法分子冒用，就可能造成经济损失 而特约商户和取现网点办理授权时，往往用电话办理，若不注意保密，不法分子可能会冒充银行授权机构，做出授权同意回复，提取货物或现金，

三． 信用卡业务风险产生的原因
我国目前银行信用卡业务风险产生的原因既有客观方面的，又有主观方面的。具体为：
1．客观方面的原因 [3]
(1)信用卡业务高风险，是由其业务特征决定的：一是持卡人人多面广、信用状况变动大，随时随地每张卡都能造成透支，银行控制难。而且对善意透支和恶性透支的辨别也十分困难。二是信用卡在社会上流通，随时受到多种不安定因素影响，银行无法严密监督。三是使用中涉及个人、商户和银行多方面多环节，都会发生异常情况。
(2)科技装备程度不高。原有银行辖区封闭式的管理方式和低水平的操作手段明显不适应，必须全面统一管理，配置先进的计算机，建立大网络系统处理业务，这是信用卡赖以存在和发展的基础，是信用卡风险减少的基本条件。美国维萨卡和万事达卡清算中心通过电子计算机查询业务，在商店或银行查询疑问信用卡时，仅几秒钟内即可对国内外用户答复。目前我国信用卡业务处理大多处于手工操作状态，即使使用微机处理，一笔业务多次记账，控制难度很大。通讯落后，各地差距很大。目前的业务网络尚不能解决异地授权。没有形成严密的监控体系，需每旬传输一次止付信息，遇紧急止付不能及时传达，1O天内潜在的危险很大，不能及时制止恶性透支。
(3)我国法制不健全，没有专门的信用卡法律法规条款，人们信用、信誉观念和道德观念不强等，都是风险隐患。

2． 主观方面的原因
(1)经办的诸环节衔接配合不严密。目前不同地区银行之间的信用卡资金清算仍通过人工制票、票据划转的传统方式。这样有时由于人为因素，常造成划转十分不及时，延误收付核对。银行内部储蓄、会计、卡部及外部商户之间时常发生些失误，使传递耽搁形成漏洞。
(2)信用审查失误及经办人责任性事故。
信用审查以电话询问为主要方式，流于形式，一些资信恶劣者成为持卡人，留下日后风险隐
患，这在大批量发卡期或推销期容易发生。各银行信用卡机构都不约而同地把业务工作重点放在增加信用卡数量上面，并自上而下地层层分解数量指标，导致发卡机构疏于对持卡人的资信进行严格审查，造成经办人的责任事故，如授权失误，账户控制失误等。
(3)持卡人不按照银行信用卡
使用有关规定使用。如不按照银行规定将信用卡与自动柜员机使用密码分开保管， 同时丢失后，被人冒用}商户操作不当，如压印签购单时，没有压印卡号等资料造成经济损失。当然这些损失，其责任一般由持卡人和商户承担，但是如果他们屡出差错，损失较大，就可能

拒绝接受信用卡，使银行失去这些客户而造成损失。此外，银行内部管理不严，在经营上造成一些漏洞等。

四． 信用卡风险管理手段的具体分析
1． 风险回避
风险回避是发卡机构因发现从事某种经营活动可能带来风险损失，有意识地采取回避措施，放弃或拒绝某项业务。[4] 可以说这是最简单的风险处理方法。如在信用卡申领过程中，由于发卡机构难以对申请人的资信状况作全面的调查或不能确信申请人所提供的情况的真实性，为避免以后风险的发生而主动拒绝授予该申请人信用卡的行为就属于风险回避。

2． 风险预防
预防策略是指信用卡风险尚未发生时，发卡机构事先采取的一定的防备性措施以减少或降低信用卡风险发生的可能性。[3] 预防策略与回避策略的最大不同在于它是一种主动、积极的策略，由银行主动通过采取措施减少风险发生的次数和损失规模。当前风险防范的手段大体有对持卡人风险防范、特约商户风险防范、发卡机构内部风险防范以及对利用信用卡诈骗的风险防范等。

与信用卡风险的其他策略手段相比，预防具有安全可靠、成本低廉、社会效果良好等优点。尤其值得肯定的是它能有效地防患于未然，真正实现“防治结合、预防为主”的目的。预防措施做得好，信用卡违法行为发生的机会就大大减少，就能从源头上消除风险的发生，减少风险发生的概率。当然，我们也应注意如何正确面对风险。因为风险并不等于损失，有些风险未必会真正会发生。在实践中，银行可采取的预防措施很多，如加强对特约商户的培训工作、对持卡人用卡知识的指导、加强对透支和挂失止付工作的管理等。这里仅对透支和挂失止付管理进行具体分析。[2]

(1)透支风险管理。“信用卡透支实质上是发卡行发放的一种贷款，但是与其他贷款不同，它一般是在支付结算与授权过程中形成和发现的。”[3] 信用卡透支可分为善意透支与恶意透支。善意透支是正常透支，一般不会有太大的风险。恶意透支是指持卡人以非法占有为目的，超过规定限额或规定期限，并经发卡行催收无效的透支行为。恶意透支造成的损失直接构成信用卡业务成本。特别是我国电子化手段发展滞后，止付名单传递速度慢，自动授权设备不完善，加上业务管理部门管理的漏洞、特约商户审单不严等原因，恶意透支发生的频率越来越高，造成的损失也越来越大。但是能不能因为恶意透支会造成大的损失就对透支业务产生害怕心理呢？我们来分析一下。《银行卡业务管理办法》第二十三条规定：贷记卡透支按月记收复利，准贷记卡透支按月计收单利，透支利率为日利率万分之五，并根据中国人民银行的此项利率调整而调整。[5] 可见信用卡透支利息率非常高。信用卡业务收益来源中主要有持卡人年费、信息交换收入、利息收入及其他手续费和所得等 ，其中占最大比例的就是利息收入（国外很多银行的透支利息收入占到了全部信用卡业务收入的80％）。

通过比较，很容易发现透支业务的开展是有利于发卡行的，纵然透支风险确实存在。所以我们不能轻易取消客户信用卡的透支功能，关键是要正确区分合理透支与恶意透支。要尽量增加合理透支的笔数，压缩甚至杜绝恶意透支的笔数。实践中我们要树立正确的风险观念（从某种意义上说风险大收益也大），将风险管理作为利润最大化的途径，加强对信用卡透支的管理，按照央行关于信用卡业务的有关规定，不搞协议透支，尽量减少信用卡交易资金结算

环节，提高结算速度，从而及时核算信用卡透支，保障银行的正常收益。

(2)挂失止付的风险管理。信用卡止付是在信用卡业务中因持卡人信用卡遗失、被盗、恶意透支以及违反信用卡章程等，由发卡行实施的，为保护持卡人及发卡行自身利益的行为。[4]

止付可以提高发卡行和持卡人的资金安全，有效降低信用卡风险。实践中容易出现纠纷的是挂失时间的确定以及挂失止付后的风险责任承担问题。

挂失止付时间的确定对风险责任的承担具有重要意义。《银行卡业务管理办法》第五十二
条第五款规定：发卡银行应当向持卡人提供银行卡挂失服务，应当设立24小时挂失服务电话，提供电话和书面两种挂失方式，书面挂失为正式挂失方式。并在章程或有关协议中明确发卡银行与持卡人之间的挂失责任。[5]
由于没有统一的规定，各发卡机构都有自己的挂失止付时间及责任承担规定。对于挂失止付前的损失，各发卡行章程都规定损失由持卡人承担。但对于挂失后的风险，规定不一。根据国内银行颁布的信用卡章程，主要有以挂失当时、挂失后24小时、挂失的次日24小时、挂失后36小时等为时间点确定风险责任的承担。[3]
那么，银行规定挂失后一段时间内风险责任由持卡人承担是否就一定有利于银行呢？诚然，发卡行这样规定能减少由此带来的风险损失，降低运营成本。但是，从经济学角度来说，这是不符合效益最大化的目的的。根据法律的实证性经济分析，“是要把损失分配给能以最低成本承担这种损失风险的一方。”[1] 也即先要判断双方各自预测和防范这一风险的成本的高低，然后决定由花费较少的一方承担这一风险及责任。从持卡人与发卡行两者来看，无疑发卡行最容易预测和防范这种风险。发卡行在开办此项业务时就应该预见到信用卡容易丢失以及容易被冒用的风险，而且也只有发卡行才能有效地预防信用卡被冒用。再者，即使损失真的发生了，发卡行也可通过向保险公司投保等措施来转移风险，从而有效地避免由此带来的损失，而这持卡人是很难做到的。可见，发卡行在预防挂失后的风险成本明显要低。而且，实践中当发生争议诉诸于法院时能否得到法院的支持还有疑问，况且国内信用卡业务正蓬勃发展，如果发卡行果断地承担挂失后造成的损失风险，能有效地吸引客户和发展特约商户，这对树立良好的银行形象有重要意义。[5]

3． 风险的补偿。
所谓信用卡风险补偿是指发卡行通过一定的途径，对业已发生或将要发生的金融风险损失寻求部分或全部的补偿，以减少或避免信用卡风险损失的一种管理方式。[5] 常用的方法是建立风险准备金制度，也就是在信用卡业务开展过程中，发止机构主动将信用卡风险纳入日常的管理工作中，定期从信用卡业务所获的利润中提取一定比例建立风险准备，对准备金进行专户管理，以弥补风险损失或坏帐，结余部分冲转利润。

在实际中，总有一部分损失不能避免，要由发卡行承担这部分责任。建立风险准备金制度就能有效处理这种风险损失。而且这种手段花费的成本不大，尤其是它可以与前述预防、分散转移等措施共同使用。在信用卡透支纳入贷款管理后，在其他风险管理手段无效时，可以核销冲减。

五． 总结
通过上面对信用卡风险管理经济分析后，我们可以看出，信用卡风险管理部门应该特别重视风险的预防工作，制订严密的风险管理规章制度；应重视对业务人员及特约商户的培训工作，尤其要加强发卡机构内部的管理。在信用卡申领过程中，要求客户交存备用金、提供担保。要加强对透支及挂失止付的管理，制定合理的透支和挂失止付操作规章，加强与保险机构的联系，尽量向保险机构投保。同时要树立正确的风险意识，建立风险准备金账户。实在没把握的，要果断采用风险的回避策略。总之，有效地降低成本，增加收益是信用卡风险管理的宗旨。

参考文献
1、孙明明. 加强信用卡风险管理的综合思考[J]中国信用卡, 2005,(12).
2、赵培显. 信用卡代办业务的法律风险及监管建议[J]济南金融, 2005,(11).
3、陈勇. 中国信用卡风险管理研究[J]郑州大学, 2006，(7)
4、乔建. 信用卡的风险及其防范[J]. 江苏警官学院学报, 1998,(02)
5、龚培华. 信用卡管理与法律问题研讨会综述[J]. 法学, 1996,(11)

『陆』 求常用的经济术语的英文缩写及简要解释

a/c, A/C account 帐户、帐目
a/c, A/C account current 往来帐户、活期存款帐户
A&C addenda and corrigenda 补遗和勘误
Acc. acceptance or accepted 承兑
Accrd.Int accrued interest 应计利息
Acct. account 帐户、帐目
Acct. accountant 会计师、会计员
Acct. accounting 会计、会计学
Acct.No. account number 帐户编号、帐号
Acct.Tit. account title 帐户名称、会计科目
ACN air consignment 航空托运单
a/c no. account number 帐户编号、帐号
Acpt. acceptance or accepted 承兑
A/CS Pay. accounts payable 应付帐款
A/CS Rec. accounts receivable 应收帐款
ACT advance corporation tax 预扣公司税
ACU Asia Currency Unit 亚洲货币单位
A.C.V actual cash value 实际现金价值
a.d., a/d after date 开票后、出票后
ADRS asset depreciation range system 固定资产分组折旧法
Adv. advance 预付款
ad.val.,A/V ad valorem to (according value)从价
Agt. agent 代理人
Agt. agreement 协议、契约
AJE adjusting journal entries 调整分录
Amt. amount 金额、总数
Ann. annuity 年金
A/P account paid 已付账款
A/P account payable 应付帐款
A/P accounting period 会计期间
A/P advise and pay 付款通知
A/R account receivable 应收帐款
A/R at the rate of 以……比例
a/r all risks （保险)全险
Arr. arrivals, arrived 到货、到船
A/S, a/s after sight 见票即付
A/S，acc/s account sales 承销帐、承销清单，售货清单
ass. assessment 估征、征税
assimt. assignment 转让、让与
ATC average total cost 平均总成本
ATM at the money 仅付成本钱
ATM Automatic Teller Machine 自动取款机（柜员机)
ATS automated trade system 自动交易系统
ATS automatic transfer service 自动转移服务
Attn. attention 注意
Atty. attorney 代理人
auct. auction 拍卖
Aud. auditor 审计员、审计师
Av. average 平均值
a.w. all wool 纯羊毛
BA bank acceptance 银行承兑汇票
bal. balance 余额、差额
banky. bankruptcy 破产、倒闭
Bat battery 电池
b.b. bearer bond 不记名债券
B.B., B/B bill book 出纳簿
B/B bill bought 买入票据、买入汇票
b&b bed & breakfast 住宿费和早餐费
b.c. blind 密送的副本
BC buyer credit 买方信贷
B/C bills for collection 托收汇票
B.C. bank clearing 银行清算
Bd. bond 债券
B/D bills discounted 已贴现票据
B/D bank draft 银行汇票
b.d.i. both dates inclusive, both days inclusive 包括头尾两天
B/E bill of entry 报关单
b.e., B/E bill of exchange 汇票
BEP breakeven point 保本点、盈亏临界点
b/f brought forward 承前
BF bonded factory 保税工厂
Bfcy. Beneficiary 受益人
B/G, b/g bonded goods 保税货物
BHC Bank Holding Company 银行控股公司
BIS Bank of International Settlements 国际清算银行
. A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师
C. A. commercial agent 商业代理、代理商
C. A. consumers' association 消费者协会
C/A capital account 资本帐户
C/A current account 往来帐
C/A current assets 流动资产
C. A. D cash against documnet 交单付款
can. cancelled 注销
cap. capital 资本
CAPM capital asset pricing model 固定资产计价模式
C. A. S. cost accounting standards 成本会计标准
c. b., C. B. cash book 现金簿
CBD cash before delivery 先付款后交货
C. C. cashier's check 银行本票
C. C contra credit 贷方对销
c/d carried down 过次页、结转下期
CD certificate of deposit 存单
C/I certificate of insurance 保险凭证
CIA certified internal auditor 注册内部审计员
c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费
C. I. T. comprehensive income tax 综合所得税
Ck. check 支票
C. L. call loan 短期拆放
C / L current liabilities 流动负债
C. M. A. certificed management accountant 注册管理会计师
CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会
CML capital market line 资本市场线性
CMO Collateralised Mortgage Obligations 担保抵押贷款债务
CMV current market value 现时市场价值
CN consignment note 铁路运单
CN credit note 贷方通知书
c/o carried over 结转后期
C. O., C/O cash order 现金汇票、现金订货
C. O. certificate of origin 产地证明书
COBOL Common Business Oriented Language 通用商业语言
CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会
c. o. d, C. O. D. cash on delivery 货到付款
Col. column 帐栏
Coll. collateral 担保、抵押物
Coll. collection 托收
Com.; comm. commission 佣金
CPI consumer price index 消费者价格指数
CPM cost per thousand 每一千个为单位的成本
CPP current purchasing power 现行购买力
CR current rate 当日汇率、现行汇率
CR cash receipts 现金收入
CR class rate 分级运费率
CS civil servant; civil service 公务员、文职机关
CS convertible securities 可转换证券
C. S. capital stock 股本
cum. pref. cumulative preference (share) 累积优先（股）
cur. curr. current 本月、当月
CV convertible security 可转换债券
CVD countervailing ties 抵消关税、反倾销税
C.V. P. analysis Cost Volume Profit analysis 本---量---利分析
DB method declining balance (depreciation) 递减余额折旧法
D. C. F. method discounted cash flow method 现金流量贴现法
D/D document．ry draft 跟单汇票
D. D.; D/D demand draft 即期汇票
EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数
EET East European Time 东欧时间
EF export finance 出口融资
EF Exchange Fund 外汇基金
EFT electronic funds transfer 电子资金转帐
EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）
EGM Extraordinary Genaral Meeting 特别股东大会
EIB Export-Import Bank 进出口银行
EIL WB Economic Integration Loan 世界银行经济一体化贷款
EL export license 出口许可证
ELI extra low impurity 极少杂质
EMF European Monetary Fund 欧洲货币基金
EMIP equivalent mean investment period 等值平均投资期
EMP end-of month payment 月末付款
EMP European main ports 欧洲主要港口
EMS European Monetary System 欧洲货币体系
EMS express mail service 邮政特快专递
EMU European Monetary Union 欧洲货币联盟
EPOS electronic point of sale 电子销售点
EPR earnings price ratio 收益价格比率
EPR effective protection rate 有效保护率
EPS earnings per share 每股收益额、每股盈利额
E. P. T excess profit tax 超额利润税
EPVI excess present value index 超现值指数
EPZ export processing zone 出口加工区
ERM exchange rate mechanism 汇率机制
ERS Export Refinance Scheme 出口再融资计划
ESOP Employee Stock Ownership Plan 职工持股计划
EUA European Units of Account 欧洲记帐单位
ex.; exch exchange 汇兑、况换
excl. exclusive 另外、不在内
ex cont. from contract 从合同
ex cp. ex coupon 无息票
ex div. ex dividend 无股息
FDI foreign direct investment 外商直接投资
FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司
FE foreign exchange 外汇
FE future exchange 远期外汇
FF French franc 法国法郎
fib free into barge 驳船上的交货价
FIBC financial institution buyer credit policy 金融机构买方信贷险
FIFO first in, first out 先进先出法
fin. stadg.(stndg.) 资信状况
fin. stat. (F/S) 财务报表
fin.yr. financial year 财政年度
FINA following items not available 以下项目不可获得
FIO free in and out 自由进出
F. I. T free of income tax 免交所得税
GAAP general Accepted Accounting Principles 通用会计准则
GAAS Generally Accepted Auditing Standard 通用审计标准
GAC General Administration of Customs 海关总署
gal., gall gallon 加仑
gas. gasoline 汽油
GATT General Agreement on Tariffs and Trade 关税及贸易总协定
GCL government concessional loan 政府优惠贷款
GDP gross domestic proct 国内生产总值
gds. goods 商品、货物
GJ general journal 普通日记帐
GL general ledger 总分类帐
gm. gram(s) 克
GMP graated payment mortgage 递增付款按揭
GND gross national demand 国民总需求
GNE gross national expeditures 国民支出总额
GNP gross national proct 国民生产总值
GOFO gold forward rate 黄金远期利率
GP gross profit 毛利
GPP general purchasing power 总购买能力
gr. (grs.) gross weight 毛重
GR gross revenue 毛收入
GS gross sales 销售总额
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 航空托运单
HAWB house air waybill 航空托运单
HCA historical cost accounting 历史成本会计
hdqrs. headquarters 总部
hg. hectogram 一百公克
HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率
hifo highest-in, first-out 高入先出法
H. in D. C. holder in e course 正当持票人
Hi-Q high quality 高质量
HIRCS high interest rate currencies 高利率货币
hi-tech high technology 高技术
HKD Hong Kong dollar 香港元
HKI Hong Kong Index 香港指数
hl. hectoliter 百升
hldg. holding 控股
Hon'd honored 如期支付的
HSCPI Hang Seng Consumer Price Index 恒生消费价格指数
HSI Hang Seng Index 恒生指数
hwevr. however 无论如何
Hz hertz 赫兹
I. A. intangible assets 无形资产
I & A inventory and allocations 库存和分配
IAS International Accounting Standard 国际会计标准
IB investment banking 投资银行（业)
I. B. invoice book 发票簿
IBA International Bank Association 国际银行家协会
IBBR interbank bid rate 银行间报价利率
I. B. I invoice book inward 购货发票簿
IBNR incurred but not reported 已发生未报告
I. B. O. invoice book outward 销货发票簿
IBOR inter-bank offered rate 银行间的拆借利率
ICB international competitive bidding 国际竞标
ICIA International Credit Insurance Association 国际信用保险协会
ICJ International Court of Justice 国际法庭
ICM international capital market 国际资本市场
ICONs index currency option notes 指数货币期权票据
ICOR incremental capital-output ratio 资本—产出增量比
I. C. U. International Code Used 国际使用的电码

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

『柒』 推荐几本西方民主自由思想及普世价值观的书，最好是能有英文原版的

世界上不少的人们至今都还在被西方的“自由民主人权的普世价值观”所蒙蔽！我认为，西方的普世价值观是虚伪的骗人的！凡事要听其言而观其行, 资本主义列强还在原始资本积累和发展过程中,就是血淋淋的侵略和掠夺者（贩卖黑奴，掠夺土著民族，侵略弱国,列强间的瓜分殖民地之战等等铁板钉钉的历史事实足以证明）,现代的干涉主义和霸权帝国主义的所作所为仍然是血淋淋的,以美国为首的北约,为打击欧元和挤压俄罗斯的战略空间并支介俄罗斯联盟等目的发动了科索沃战争,造成无数平民死亡,并使没有一点罪证的南联盟领袖米舍洛维奇冤死于牢笼!为了维护世界霸权,为了控制石油遏制他国,为了中东盟友利益等目的,美国发动了伊拉克战争,处死了反美的萨达姆,并使几十万人死亡,但没在伊拉克找到一钉点大规模杀伤性武器的证据(发动侵伊战争理由当然不成立!而美国却可以理所当然地拥有世界上最多的快速精确打击全球的大规模杀伤性武器!)!去年欧美违反联合国决议(以设禁飞区的决议为借口动武),又发动了利比亚战争,消灭了卡扎菲及其政权。为此,欧美打出的都是所谓“消灭专制，保护人权”的“民主与人权的普世价值”的旗号！但经受了侵略战争的索马里，原南联盟（被分裂成科索沃,波黑等多个小国），伊垃克和利比亚等国，并未实现所谓“美好的民主”的“普世价值”的社会制度，这些国家因为被侵略的战争而失去了更多的人民民主权利！人民生活比战前苦难数倍！欧美的“人权大于主权”的“人权主义普世价值观”的旗号，只是为了欧美各国的一己私利罢了，而决不是为了所谓“普世的”各国人民普遍共同认可的各国人民受益的美好的善举！ 对美国而言，美国社会的共识是：美国人的权力和利益至高无上，美国国家的权力和利益至高无上！这就是美国的“自由民主人权的普世价值观”！美国把“美国利益至高无上”,“美国民主制度是人类最完美的制度”,“世界各国都应建立美国式的民主制度”的价值观推销成“人类的普世价值观”即“人类普遍的共同的最完善的和终极的价值观”，这就是资本主义发展了几百年所建立起来的所谓的“话浯权”（话语霸权--被当今许多无知者所接受！），这是对全人类的思想，理论和意识形态的资本帝国主义化的强权和霸道！美国不仅是在政治上军事上称霸世界，从1971年美国单方面否定“金本位制”开始，造成了美元为不受任何约束

『捌』 个人消费贷款的相关书籍

作者：刘华，贺立蘅 编著

出 版 社：中国海关出版社
出版时间：2003-9-1
版次：1
页数：201
字数：142000
印刷时间：2003-9-1
纸张：胶版纸
I S B N：9787801651266
包装：平装 贷款买房、购车、求学逐渐成了我们生活的重要组成内容。近几年已有越来越多的人开始尝试通过银行借贷来实现提前消费，商业银行也越来越重视面向个人客户的贷款产品的开发和推广，但与西方发达国家相比，我国的个人贷款市场尚处于起步阶段。因此，在你向银行申请个人贷款之前，你需要对银行个人贷款的优点、种类等有所了解。
《个人消费贷款》一书献给在波涛澎湃的市场经济中为实现小康生活而不断努力的人们，以期为广大读者提供实际帮助。 前言
1 消费融资首选途径——个人贷款
借款方式的演变
消费理念亟待更新
个人消费贷款的类别
申请个人贷款应遵循原则
2 办理个人消费贷款必备常识
利息与利率
担保
保险
合同
3 个人住房贷款
背景知识
个人住房公积金贷款
个人住房商业性贷款
个人住房组合贷款
需要注意的问题
4 个人汽车消费贷款
何谓汽车消费贷款
办理程序
与车贷有关的保险
需要注意的问题
5 个人助学贷款
国家助学贷款
一般商业性助学贷款
6 个人大额耐用消费品贷款
何谓个人大额耐用消费品贷款
办理程序
注意事项
7 个人综合消费贷款
何谓个人综合消费贷款
办理程序
8 个人综合授信
何谓个人综合授信
办理程序
9 其他种类的个人贷款
个人信用贷款
个人质押贷款
网上个人质押贷款
附录
中国工商银行个人的住房贷款申请审批表
中国工商银行个人购房借款合同
中国工商银行个人借款合同
参考文献

『玖』 消费信贷风险管理 外文文献

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

上面这个网址是一个pdf文档，讲的是关于消费信贷风险管理的问题。

下面这一段，是我找的资料，不知道对你有没有用。

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』 小额贷款用英文怎么说

小额贷款
[词典] petty loan;
[例句]美国专营以债务人人寿保险为担保的小额贷款和消费信贷的银行扩大出口信贷和信用保险，加大对出口的支持。
Morris plan bank We will expand export credit insurance and provide more support for export.