準(zhǔn)予當(dāng)年稅前扣除的貸款損失準(zhǔn)備金=本年末準(zhǔn)予提取貸款損失準(zhǔn)備金的貸款資產(chǎn)余額×1%-截至上年末已在稅前扣除的貸款損失準(zhǔn)備金的余額金融企業(yè)按上述公式計(jì)算的數(shù)額如為負(fù)數(shù),應(yīng)當(dāng)相應(yīng)調(diào)增當(dāng)年應(yīng)納稅所得額。貸款損失準(zhǔn)備金要符合的兩項(xiàng)原則1.計(jì)提貸款損失準(zhǔn)備金要符合審慎會(huì)計(jì)原則的要求審慎會(huì)計(jì)原則又稱(chēng)為保守會(huì)計(jì)原則,是指...