在商业银行贷款业务核算中的会计科目及基本运用方法

The accounting subjects and basic application methods in commercial bank's loan business accounting

为了正确反映贷款资金的发放与收回过程,防范和避免贷款风险,银行一般设置"贷款"科目、"应收利息"科目、"利息收入"科目、"贷款减值准备"科目、"资产减值损失"科目等。主要研究一般贷款业务的核算方法、贷款收回的核算、逾期贷款的核算、非应计贷款的核算和计收贷款利息的核算。

In order to correctly reflect the process of loan disbursement and withdrawal,and to prevent and avoid the risk of loans,banks generally set up the subjects of＂loans＂,＂interest receivable＂,＂interest income＂,＂loan deduction provision＂. It mainly studies the accounting methods of general loan business,the accounting of loan recovery,the accounting of overdue loans,the accounting of non-accrual loans and the calculation of loan interests.