新会计准则重难点理解Understand the difficulties of the new accounting standardsWord格式文档下载.docx
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interest"
butthecumulativenumberofborrowersloanlossprovisionshallnotexceedtheimpairmentprovisionforloanlosseswhendrawingamount）.
Set2loanssubject
2.1categoriesofloans
1,loanprincipal
2,theloaninterestrateadjustmentsintheloanexpenseswhensubjectsconfirmdebit,debitwhenamortization.Debitbalanceloanamortizationsaidnotransactioncosts,thematurityoftheloanorverification,shalhouldlbetransferredtozero.
3,theloanhasindeedimpairmentimpairmentofloanprincipalandinterestadjustmentintothesubject（plusinterestreceivableshouldnotreceive）,sothesubjectisnottheprincipalamountoftheloan,theloanprincipalalsorecord.
2.2loanimpairment
Loanimpairment:
singlemajorimpairment
Loanimpairmentcombinedimpairment
2.3interestreceivable
1,theloaninterestandinterestreceivablebalance,interestsettlementdebitaccount
2,shouldbeofinterest:
interestreceivablebalance,somepeoplecalledtheloanvalueadjustment.Transitionalsubjects,thedifferencebetweentheinterestincometoadjustaccordingtotheactualinterestratemethodtocalculateandconfirmtheinterestaccordingtothecontract.Theloaninterestsettlementdate,accordingtothecontractwithinterest,debitloaninterestsubjects,creditedtothesubject;
thedateofthebalancesheet,interestincomeaccordingtotheactualinterestratemethodtocalculateandconfirm,creditedto"
interestincome"
subjects,accordingtothecontractwiththedebitofthesubjectsofinterest.
Note:
accordingtothisaccountwhensettinginterestreceivableaccountbalancecannotaccuratelyreflectthelevelofinterestreceivable,suchasbearinterestinterestreceivablelevelaccountbalanceorzerointerestafternotzero.Ifthebankdoesnotallowthissituationthesubjectscanbelocatedintheinterestreceivableunder.
2.4interestincome
1,interestincome-interestincomeaccountedforthenormalloaninterestratemeteraccordingtotheactualnodeatthebalancesheetdate
2,interestincomeandaccountingforimpairmentofloanimpairmentrushedbacktothemeteraccordingtotheactualinterestrateonthebalancesheetdatenode
3,interestincomeinterestincome-interestadjustmentamortizationof
theimpairmentrushedbackandinterestadjustmentisonlyasetofmethodstoeasilydistinguishbetweeninterestincome,cannot.
Table2.5subjects
1,sheetreceivableinterestloanimpairmentafterJieXirememberthisaccount
2,suchascompoundingcompoundingsheetreceivabletorememberthisaccount
3businessentry
3.1loanconfirmation（loan）
Borrow:
loanprincipal（loancontractamount）
Customer:
cashdepositorloan（loancontractamount）
Withtransactioncosts（i.e.theinitialconfirmationamountandcontractamountranging）
loaninterestadjustment（initialconfirmationamount:
contractamount）
Loan:
relatedsubjects（suchas:
funddepositetc.）
3.2singlefamilyJieXi
ThesamebatchofJieXi
The3.3batchofJieXi（nonimpairment）
-interestloansreceivableinterest（contractrateorthedateoftheopeningofthelastinterestsettlementdatetothesettlementdate）
interestreceivable-shouldbeofinterest（ibid.）
Customerinterestwhen（thesametableofinterestback）
Bythecustomerorcashdeposit（repaymentamount）
Theloaninterestreceivablesandloaninterest（repaymentamount）
The3.4batchofJieXi（impaired）
loanisimpaired（shouldbeofinterestbalance）
interestreceivable-interest（balance）
Sheetcollectingreceivableinterest（interestsettlementamountandshouldbalancetheinterestreceivedby）
shouldbeofinterestforthebalanceofthelastinterestsettlementdateandthelastdateofthebalancesheet（impairmentday）betweeninterest,takingintoaccounttheinterestissuessuchasthebalancesheetdatenottocustomersettlement,
Sothispartofthefirstnodeininterestafterthedepreciationofinterestonloanstoimpairedsubjects,thentheinterestistransferredtothetable.
Table3.5recoveryofinterest（normalloancustomerinterest）
customerdepositorcash（customerrepaymentamount）
loaninterest（customerrepaymentamount）
Table3.6recoveryofinterest（loans）
customerdepositorcash（amount）
loanimpairment（amount）
Paysheetreceivableinterest（amount）
3.7thedateofthebalancesheetinteresttreatment（nonimpairment）
interestreceivableshouldinterest（interestrateorcontractthedateoftheopeningofthelastbalancesheettotoday）
Loaninterestincome（realinterestratesorthedateoftheopeningofthelastbalancesheetdatetotoday）
loaninterestadjustment（difference）
3.8thedateofthebalancesheetinteresttreatment（impaired）
loanimpairment（realinterestratesorthedateoftheopeningofthelastbalancesheetdatetotoday）
Loaninterestincome:
back-impairment（ibid.）（suchasnoimpairmentbackiscreditedtotheinterestincomedirectly）
loansonthebalancesheetisnolongerusedcontractinterestrateadjustmentofinterestshouldbetheinterestreceivedtreatment,subjectsinthebalanceatthenextnodewhenmakingtreatmenttoloanisimpairedin.
3.9balancesheetloansforthefirsttimeonindividualimpairment
Inrecognitionofimpairmentlosses,shouldbethedateofthebalancesheetinterestprocessing（accruedinterest）
loanimpairment（principalbalanceadjustmentamount++interestloaninterestbalance）
loanprincipal（principalbalance）
loaninterestadjustment（interestadjustedbalance）
interest-interestloansreceivable（balance）
assetimpairmentlosses（finalamortizedcostandpresentvalueoffuturecashflow）
loanlossreserve-singlematerialimpairment（ibid.）
afterthetreatmentofimpairmentofinterestreceivableloaninterestandbalanceatthenextnodeinformationisprocessed（seetheimpairedloansbearinterest）.
3.10thedateofthebalancesheetloanportfolioimpairment
assetimpairmentlosses（batchportfolioimpairmentamountcalculatedshouldbecuthasindividualimpairmentamount）
loanlossprovisioncombinedimpairment（ibid.）
thistransactionforalltypesofhouseholdloansdonothandle
3.11loanwriteoffs
loanimpairment（verificationamount）
3.12loanimpairment
loanimpairment（reversedamount）
assetimpairmentlosses（reversedamount）
3.13theprincipaloftheloansettlement
Canceltheaccountbeforetheinterestandbalanceofinterest,balanceofinterestatthistimeshouldbezero,loaninterestadjustmentaccountbalanceiszero.
cashdepositsorborrow
loaninterest
loanprincipal
The3.14principalsettlementofimpairedloans
Youshouldbecarriedoutbeforethebalancesheetdateprocessing,processingofloanimpairmentandinterestincome,andloanimpairmenttreatment.
customerdepositorcash（orotherpayments（payments）customerstocanceltheaccount）
loanimpairment（balance）
Borroworloan:
assetimpairmentlosses（difference）
Table:
payreceivable（interestpayments）
4examples
Thebankmadealoanof10millionyuaninJuly10,2001,theloanperiodof3years,thecontractrateis10%,theannualinterestpayment,principalduetime.Inordertoensurethequalityofloans,thebanksintheloanbeforethecommissionedaprofessionalconsultingfirmbeforethecreditinvestigationandevaluationontheamountofloan,paidconsultingfees100thousandyuan.Accordingtotheprovisionsofthecontract,theborrowershallnotadvancerepayment.
IfthedateofthebalancesheetfortheyearDecember31st,JieXidayofJuly10theachyear
Othercircumstances:
In20021,JieXinormalafterreceiptofinterest
2,December31,2002,thecompanyisexpectedtoreceiveabnormalinterest,toreestimatethefuturecashflowaccordingtothematerials,areasfollows:
Sheetcollectingreceivableowed100-50=50balance50
Customerstoreturn900thousandyuaninterest:
customerdepositorcash90
loanimpairmenthas90balance1055.539390=965.5393
Paytheloanbalancesheetinterest（impairedloans）（amount）
6,December31,2003
Atthebeginningoftheamortizedcost=1008.5593-3.02-90-498.1858=4million173thousandand535yuan
Interestincome1yearstocalculatetherealinterestrate:
417.3535*9.6157%=401thousandand300yuan
loanimpairment40.13balance458.0558
40.13balance185.6693
Seconddepreciationprocessing
Theimpairmentbeforetheamortizedcost:
417.3535+40.13=4million574thousandand835yuan
Therealinterestrateiscalculatedasthepresentvalueoffuturecashflowdiscountrate:
400*（p/s,9.6157%,1）=3million649thousandand112yuan
assetimpairmentloss457.4835364.9112=92.5723balance590.7581
loanlossreserve-singlematerialimpairment92.5723balance550.6281
7,July1,2004
Canceltheacc
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