Once the loan is impaired, it is: debit: loan impairment loan: loan-principal is transferred to impairment details, and when interest is received, it is: debit: deposit absorption loan: loan impairment.
Very good. You can try.
jyvfxzuurc 8542 15 127 120 1 1- 10-26 15:5 1: 15
Second, how to make an account after the loan with loan loss provision is recovered?
Accounting treatment of write-off of loan loss reserve;
When writing off the loan loss reserve, the accounting entries are:
Borrow: loan loss reserve loan: overdue loan-the loan loss reserve confirmed and resold by the overdue lender of ——XX unit, and the amount recovered in the following year will increase the loss reserve. The accounting entries are as follows:
Borrow: overdue loan-overdue loan of ——xx Company: recover the loan loss reserve and deduct the overdue loan from the borrower's deposit account. The accounting entries are as follows:
Debit: current deposit-unit deposit account loan: overdue loan-extension information of unit overdue loan account:
This course accounts for the impairment reserve for loan losses drawn by banks according to regulations.
No provision for loan losses shall be made for entrusted loans that banks do not bear risks.
This course should be based on personal loan loss preparation and portfolio loan loss preparation and other subjects accounting. Set up accounting subsidiary account.
At the end of the period, the bank shall, according to the borrower's repayment ability, willingness to repay, repayment of loan principal and interest, market price of collateral, support of guarantor and internal credit management of the bank.
Analyze the degree of risk and the possibility of recovery, and judge whether there is impairment.
If there is objective evidence that it has been impaired, the loan loss reserve should be accrued.
When withdrawing the loan loss reserve, debit the account of "asset impairment loss-loan loss reserve" and credit this account.
The loan loss reserve that should be accrued in this period is greater than its book balance.
According to the difference, make up the impairment reserve, debit the account of "asset impairment loss-loan loss reserve" and credit this account.
For truly irrecoverable loans.
When the loan loss reserve is confirmed as bad debt loss, it should be written off, debited to this account, and credited to "customer loan", "discount" and other subjects.
If the loan loss reserve that has been confirmed to be written off is recovered later, the subjects such as "customer loan" and "discount" shall be debited according to the actual amount recovered and credited to this subject.
At the same time, debit "company deposit" and "personal deposit" and credit "customer loan" and "discount". The loan loss reserve should be accounted for separately. On the balance sheet, the assets with loan loss provision should be reflected by the amount of the assets after deducting loan loss provision; The loan loss provision accrued shall be reflected separately in the schedule of asset impairment provision.
This course should be detailed accounting according to the types of loan loss reserve.
The ending credit balance of this course reflects the bank's loan loss reserve balance.
Third, consulting accounting: banks issue loans, and loans are impaired.
I think we can only do "the reversal of loan loss impairment reserve" here, and the interest income at this time belongs to the actual interest income. Accordingly, amortized cost's loan will increase by 654.38 million yuan. This is the content of the second chapter of the notes textbook, Financial Assets.
Fourth, consulting accounting.
You should borrow cash or bank deposit: financial expenses-interest income. You made a mistake in the entry.