Yong2020-03-03 10:53:36
YongAllowance for loan losses 和provision for loan losses有什么区别？
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Nicholas2020-03-03 17:28:12
Nicholas同学你好。
Provision for loan losses是记在利润表中的贷款损失
Allowance for loan losses是记在资产负债表中的贷款坏账准备
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列表中的net charge off应该也是贷款损失吧，也会被记录在IS中？它和provision for loan losses 又有什么区别？
谢谢！
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同学你好。
Allowance for loan losses is a balance sheet account; it is a contra asset account to loans. 贷款损失准备金是一个资产负债表账户；它是一个对贷款的资产备抵账户。
Provision for loan losses is an income statement expense account that increases the amount of the allowance for loan losses. 贷款损失准备金是增加贷款损失准备金金额的利润表费用账户。
Actual loan losses (i.e., charge-offs—net of recoveries) reduce the amount of the allowance for loan losses. 实际贷款损失（即扣除收回款项后的冲销，即这里的net charge off）是减少贷款损失准备金的金额。
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