Bad debt reserve

Bad Debt Reserve System & A Key Means for Banks to Reduce Risks

呆帐准备金制度&银行防范风险的要途

The bad debt reserve system is one core of the management system in finance enterprises .

呆帐准备金制度是银行核心的经营管理制度之一。

Differences in Dealing with Accounting and Taxing for Bad Debt Reserve and Tax Adjustment

浅谈坏账准备的会计与税务处理差异及纳税调整

Commercial banks should draw bad debt reserve funds to reverse the bad debt in accordance with relevant state regulations .

商业银行应当按照国家有关规定，提取呆帐准备金，冲销呆帐。

Fifth , prudent accounting principles will be adopted , and a complete system for withdrawing and writing off bad debt reserve fund established .

第五，实行谨慎会计原则，建立完善呆帐准备金的计提和冲销制度。

A financial enterprise does not have to set aside bad debt reserve for any entrusted loans , of which it does not bear the risk .

金融企业不承担风险的委托贷款等资产，不计提呆账准备。

If such factors as increases in business tax and in the drawing of bad debt reserve requirement are taken into account , State-owned commercial banks would have recorded greater profits last year .

如果加上营业税增加、呆账准备金提取增加等因素，国有银行实际盈利水平将更高。

Our country earliest proposed the rules of bad debt reserve extraction in 《 Joint-stock pilot enterprise accounting system 》 which is executed in 1992 , but had not made compulsory requirements .

我国是在1992年执行的《股份制试点企业会计制度》最早提出了计提坏账准备金的规定，但并没有做出强制要求。

The results showed which non-interest income rate , net interest income rate , margin , and capital adequacy ratio is rose , while decline of bad debt reserve fund rate and bad loans rate with foreign banks to enter the deepening .

结果表明：随着外资银行进入程度的加深，我国上市银行的非利息收入率、净利息收入率、利润率上升，同时呆账准备金率和不良贷款率下降，而资本充足率提高。