虽然这两个委员会在会计准则方面联系非常密切，他们在关于如何辨别坏账和贷款的公证价格的预订更改的实际操作产生分歧。
Although the two boards are close with respect to accounting principles, they diverge on actual rules regarding how to recognise bad debt and book changes in the fair value of loans.
明年，银行将面对新的会计规则和资本需要量，这将进一步限制它们的贷款能力。
And next year, Banks face accounting rule changes and capital requirements that could further restrict their ability to make loans.
就在同一天，美国财务会计准则委员会提出了要求银行报告其账簿上的贷款公允价值的议案。
On the same day America's Financial Accounting Standards Board unveiled proposals requiring Banks to report the fair value of loans on their books.
同时，剥离银行不良贷款方案已经搁浅，在一定程度上是由于会计准则变动使银行能更灵活地估价资产。
Meanwhile, a public-private scheme to take troubled loans off Banks' books has stalled, partly because of accounting-rule changes that give the Banks more leeway in valuing their assets.
但贷款的损失会在会计上更慢地确认。
But losses on loans can be recognised in the accounts more slowly.
在去年11月，特许财务分析师协会的调查中，52%的投资者支持使用公允价值会计方法处理各类贷款。
In a survey by the CFA Institute last November, 52% of investors supported fair-value accounting for all loans.
软件发展趋势走向一些过去由人决策的独家领域，例如贷款和抵押的职员和税务会计师。
Software is also making its way into tasks that were the exclusive province of human decision makers, like loan and mortgage officers and tax accountants.
例如，国际会计准则理事可能只允许顶尖的一部分资产支持证券被分类为贷款。
For example, IASB is likely to allow only the very top tranches of asset-backed securities to be classified as loans.
2003年，房利美和房地美在被曝光出会计违规行为后限制了自身的运作，而这对住房抵押贷款利率几乎没有什么影响。
When Fannie and Freddie curtailed their operations after the disclosure of accounting irregularities in 2003, there was no effect on mortgage rates.
公允价值会计准则在一些地方令人为难，例如它不允许银行把资产转入贷款帐簿且不立即进行减值。
One is mark-to-market accounting where it is ambivalent, for example endorsing the idea that banks be allowed to shift assets into loan books where they need not be written down immediately.
如果这些公司不能得到会计人员审核过关的账目(或者其他取得这种资格的途径)，那么他们也就违背了贷款协定。
Yet if companies fail to get their accounts signed off by their auditors (or if they are qualified in any way) they may be in breach of their covenants.
随着新季度来临，这些数据将进一步恶化，因为会计数据要作更正，（一些资产评估有问题） ，还有就是抵押贷款还在继续拖欠。
In coming quarters, these figures may deteriorate because of accounting adjustments (some of the assets are questionable) and continuing defaults on mortgages.
在会计部工作几年后，他被转到贷款部。
After two years in accounting, he was transferred to the loan department.
会计、所得税准备簿记、贷款管理、银行等，都是你的可能性。
Accounting, income tax preparation, bookkeeping, loan management, and banking are all possibilities for you.
借款人应当按照约定向贷款人定期提供有关财务会计报表等资料。
The borrower shall as contracted regularly provide such materials as financial and accounting statements to the lender.
现行的贷款五级分类方法是在运用会计原理审慎原则的基础上制定的。
The present loan five level of taxonomic approaches are in utilize the accounting principle careful principle in the foundation to formulate.
但是在银行发放信用贷款的时候，由于银行没有获得相应的保证以及担保物，就势必需要对借款企业的会计信息进行全面分析，尽可能降低信贷风险。
However, as there is no guarantor or collateral while offering a credit loan, bank officers need to analyze the borrower's accounting information comprehensively to reduce the risk to the bottom.
这说明，贷款的性质结构与会计信息的信贷决策作用之间的关系可能是紧密而复杂的。
This indicates that the nature structure of loans is closely correlated with the role of accounting information in making credit decisions, and their relation can be indeed complicated.
本准则不涉及的贷款承诺，适用《企业会计准则第13号——或有事项》。
For the commitments to grant loans not regulated by the present Standards, the Accounting Standards for Enterprises no. 13 - Contingencies shall apply.
第十条贷款损失准备的财务会计和税收处理，应按国家有关规定执行。
Article 10 Financial accounting and taxation of provisions for loan losses shall be carried out in line with relevant provisions of the state.
足额、及时地提取贷款损失准备金，是银行会计审慎性原则的重要体现之一。
It is important embodying of cautious principle for the bank accounting to draw loan-losing provision sufficiently and in time.
故意制造虚假会计信息的动机有：谋私利，欺骗投资者，骗取贷款，应付业绩考核，逃税避税等。
The intentions of fabricating false information: seeking private selfish interest, deceiving investors, defrauding loan, coping with achievement assessment, avoiding or refusing to hand in taxes.
贷款人对企业财务信息的关注不只是会计信息决策有用性的理论问题，更重要的是银行如何加强对贷款风险有效控制的一个非常实际的问题。
Lender's using of accounting information is not only a theoretical issue about the accounting information usefulness for decision making but also a practical problem in bank credit risk management.
此外，在公认会计准则财务报表的信息往往导致不必要的问题和分析贷款人或其他外部投资者。
In addition, the information in the GAAP financial statements often leads to questions and unnecessary analysis by lenders or other outside investors.
这些数据库可以提供银行控股公司，商业银行，储蓄银行，存贷款机构的会计数据。
These databases provide accounting data for bank holding companies, commercial Banks, savings Banks, and savings and loans institutions.
第二条银行应当按照谨慎会计原则，合理估计贷款可能发生的损失，及时计提贷款损失准备。
Article 2 Banks shall reasonably estimate possible loan loss and timely set aside provisions for loan losses in accordance with the prudent accounting principle.
第二条银行应当按照谨慎会计原则，合理估计贷款可能发生的损失，及时计提贷款损失准备。
Article 2 Banks shall reasonably estimate possible loan loss and timely set aside provisions for loan losses in accordance with the prudent accounting principle.
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