贷款损失准备金的中文解释

指银行因预期贷款无法收回,在帐面上提列的坏帐损失准备. 坏帐损失在损益表上是一项经营费用.

Loan Loss Provisions的英文解释

Funds set aside to cover anticipated loan losses. They appear on a bank's income statement as an operating expense