Yong
2020-03-03 10:53Allowance for loan losses 和provision for loan losses有什么區(qū)別？
所屬：CFA Level II > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Nicholas助教
2020-03-03 17:28
該回答已被題主采納
同學(xué)你好。
Provision for loan losses是記在利潤(rùn)表中的貸款損失
Allowance for loan losses是記在資產(chǎn)負(fù)債表中的貸款壞賬準(zhǔn)備
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追問
列表中的net charge off應(yīng)該也是貸款損失吧，也會(huì)被記錄在IS中？它和provision for loan losses 又有什么區(qū)別？
謝謝！ -
追答
同學(xué)你好。
Allowance for loan losses is a balance sheet account; it is a contra asset account to loans. 貸款損失準(zhǔn)備金是一個(gè)資產(chǎn)負(fù)債表賬戶；它是一個(gè)對(duì)貸款的資產(chǎn)備抵賬戶。
Provision for loan losses is an income statement expense account that increases the amount of the allowance for loan losses. 貸款損失準(zhǔn)備金是增加貸款損失準(zhǔn)備金金額的利潤(rùn)表費(fèi)用賬戶。
Actual loan losses (i.e., charge-offs—net of recoveries) reduce the amount of the allowance for loan losses. 實(shí)際貸款損失（即扣除收回款項(xiàng)后的沖銷，即這里的net charge off）是減少貸款損失準(zhǔn)備金的金額。
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