银行业务：ExternalBorrowinginloans

会计考友

　　International commercial loans refer to borrowing by domestic entities from financial institutions, enterprises, individuals or other economic organizations outside China territory ,or foreign-funded financial institution within the Chinese territory in the form of loans contracted for repayment in foreign currencies. Export credits, international financial leasing, compensation trade repaid of foreign exchange. Foreign exchange deposits of institutions and individuals outside the Chinese territory, project financing ,trade financing with a maturity of more than 90days, and foreign exchange loans in other forms are taken as international commercial loans.
　　[参考译文]
, w' o1 k% e  A/ p' H/ c　　国际商业贷款是指境内机构向中国境外的金融机构，企业，个人，或者其他经济组织以及在中国境内的投资金融机构筹借的，以及外国货币承担契约性的偿还义务款项。出口信贷，国际融资租赁，以及外汇方式偿还的补偿贸易，境外机构和个人外汇存款，项目融资，90天以上的贸易项下融资以及其他形式的外汇款视同国际商业贷款管理。