The calculation formula of loan loss reserve allowed to be deducted before tax in the current year is: loan loss reserve allowed to be deducted before tax in the current year = balance of loan assets allowed to be withdrawn from loan loss reserve at the end of this year × 1%- balance of loan loss reserve allowed to be deducted before tax at the end of last year. If the amount calculated by the financial enterprise according to the above formula is negative, the taxable income of the current year should be increased accordingly. (1) When withdrawing bad debt reserve, the withdrawal amount shall be calculated according to the specified calculation method and proportion, and a special transfer receipt and payment voucher (indicating the provision for bad debts) shall be filled in for transfer, and the "Calculation Form" shall be attached to the payer's bookkeeping voucher. Accounting entries: payment: non-operating expenses, loan bad debt reserve expenditure, household income: loan bad debt reserve (2) If banks at or below the county level withdraw loan bad debt reserve, they should fill in special transfer receipts and payments vouchers and interbank vouchers (or related vouchers) and transfer the withdrawn reserves to branches (cities). Accounting entries at the time of transfer: payment: non-operating expenses, loan bad debt reserve and household income: various loan bad debt reserves accrued from interbank accounts ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× Accounting entries when offsetting bad debt reserve: payment: loan bad debt reserve, loan bad debt reserve, household income: non-operating expenses, loan bad debt reserve expenditure households.