一般来说，翻译一个无法一眼即懂的词时，我们一般需要先了解一下它具体的意思：

同业拆借，或同业拆款、同业拆放、资金拆借，又称同业拆放市场，是金融机构之间进行短期、临时性头寸调剂的市场。是指具有法人资格的金融机构及经法人授权的金融分支机构之间进行短期资金融通的行为，一些国家特指吸收公众存款的金融机构之间的短期资金融通，目的在于调剂头寸和临时性资金余缺。金融机构在日常经营中，由于存放款的变化、汇兑收支增减等原因，在一个营业日终了时，往往出现资金收支不平衡的情况，一些金融机构收大于支，另一些金融机构支大于收，资金不足者要向资金多余者融入资金以平衡收支，于是产生了金融机构之间进行短期资金相互拆借的需求。

根据以上解释，可以得出，其为银行间的借贷市场，因此可以译为interbank lending或interbank lending market。其英文释义如下：The interbank lending market is a market in which banks lend funds to one another for a specified term. Most interbank loans are for maturities of one week or less, the majority being over day. Such loans are made at the interbank rate (also called the overnight rate if the term of the loan is overnight). A sharp decline in transaction volume in this market was a major contributing factor to the collapse of several financial institutions during the financial crisis of 2007–2008. Banks are required to hold an adequate amount of liquid assets, such as cash, to manage any potential bank runs by customers. If a bank cannot meet these liquidity requirements, it will borrow money in the interbank market to cover the shortfall. Some banks, on the other hand, have excess liquid assets above and beyond the liquidity requirements, and will lend money in the interbank market, receiving interest on such loans.

资金多余者向资金不足者贷出款项，称为资金拆出Lendings to Banks and Other Financial Institutions；资金不足者向资金多余者借入款项，称为资金拆入Borrowings from Banks and Other Financial Institutions。一般公司的财报中，都会列出这两项科目。

以下为相关示例，供参考：

The references to EURIBOR and LIBOR above refer in each case to a rate in EUR or US$ respectively aimed at reflecting the prevailing market rates for interbank lending between leading banks for the relevant currency and [...] period of the respective interest periods applicable to each loan. 

上文对欧洲银行同业拆息及伦敦银行同业拆息的提述，分别指欧元或美元的利率，从而分别反映有关货币的主要银行之间的同业借贷通行市场利率及各项贷款分别适用的利息期。