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1、AAlthoughbankssharemanycommonfeatureswithotherprofit-seekingbusinesses,theyplayauniqueroleintheeconomythroughmobilizingsavings,allocatingcapitalfundstofinanceproductiveinvestment,transmittingmonetarypolicy,providingapaymentsystemandtransformingrisks. 译文:尽管银行与其他以盈利为目的的企业具有许
2、多共同的特征,但它在国民经济中还发挥着特殊的作用。银行可以动员储蓄,为生产性企业投资调配资金,传递货币政策,提供支付体系,转化风险。Againstthebackdropofincreasingglobalization,Chinahasworkedoutapreliminarytimetableforfurtheropeningupthebankingsector. 译文:在经济日益全球化的背景下,中国已经拟订出了银行业进一步开放的日程表。 Akeyaspectofthelicensingprocessisanevaluationofthe
3、competence,integrityandqualificationsofproposedmanagement,includingtheboardofdirectors. 译文:银行开业审批过程中的一个重要内容是对提名的包括董事会成员在内的管理层在能力、品质和资格方面进行评估。Allclaimstoforeigncurrencypayableabroad,whetherconsistingoffundsheld(inforeigncurrency)withbanksabroad,orbillsorcheques,againinfor
4、eigncurrencyandpayableabroad,aretermedforeignexchange. 译文:所有可以在国外得到偿付的外币债权,不管是存在国外银行的资金(以外币形式),还是以外币表示的、可在国外得到偿付的票据或支票都被称作外汇。Acurrency,whetherinforeignexchangeorbanknotes,isusuallycalledconvertibleifthepersonholdingitcanconvertit,inotherwordschangeit,freelyintoanothercurre
5、ncy. 译文:一种以外汇或外国钞票形式存在的货币,如果持有者可以将其转换,也就是说可以自由兑换为另一种货币,这种货币通常被称为可兑换货币。"Arbitrage"intheoriginalsensethusmeanttakingquickadvantageofpricedifferencesprevailingindifferentmarkets,aprocesswhichofcoursetendedtomakesuchdifferencesdisappear. 译文:"套汇'原来的意思是指利用不同市场上的价差迅速获取利益,正是由于套汇的存
6、在才使不同市场上的价差消除。Anotherreasonformeasuringassetsathistoricalcostisthegoing-concernconcept,whichholdsthattheentitywillremaininoperationfortheforeseeablefuture.Mostassets,suchassupplies,land,buildings,andequipment,areacquiredtouseratherthantosell.Underthegong-concernconcept,acc
7、ountantsassumethatthebusinesswillremaininoperationlongenoughtouseexistingassetsfortheirintendedpurpose.Themarketvalueofapriceforwhichtheassetcanbesoldmaychangemanytimesduringtheasset'slife.Therefore,anasset'scurrentmarketvaluemaynotberelevantfordecisionmaking.Moreover,hist
8、oricalcostisamorereliableaccountingmeasureforassets. 译文:以历史成本对资产计价的另一原因是基于持续营业的概念,即假定该企业在