会计硕士考研知识点：贷款损失准备金
mpacc/" target="_self" title="\">会计硕士考试需要考生掌握很多知识点，比较多䶡��"http://kaoyan.koolearn.com/zhuanshuo/mf/" target="_blank">mf5q+U6L6D5p2C77yM6L+Z5bCx6ZyA6KaB5aSn5a625bmz5pe25aSa5rOo6YeN56ev57Sv44CC546w5Zyo5pivPGEgaHJlZj0="http://kaoyan.koolearn.com/zhuanshuo/" target="_self" title="\">考研备考的最后冲刺阶段，大家一定要把每一个细小的知识点巩固一下，加深理解。新东方在线小编下面就和大家一起来复习一下重要的知识点，希望对考试有帮助。贷款损失准备金的含义和种类：
1.贷款损失准备金的含义
从事前风险管理的角度看，可以将贷款损失分为预期损失和非预期损失，通常银行筹集资本金来覆盖非预期损失，提取准备金来覆盖预期损失。因此，贷款损失准备金是与预期损失相对应的概念，它的大小是由预期损失的大小决定的。
贷款风险分类的过程实质上是银行对贷款桭�"http://kaoyan.koolearn.com/zhuanshuo/mi/" 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normal;"> 生命在于运动，学习在与积累，只有不断地积累，大家才能够不断取得进步，会计硕士备考也是如此，要想取得好成绩，即必须从小做起，不断积累，预祝考生2014考研顺利!
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