呆账准备金是按贷款的一定比例提取的用以作为核销呆账贷款损失准备的基金。
对贷款的会计处理和计提呆账准备金的实践是银行业管理和控制风险的基本要素，财政部已多次颁布了有关的管理办法。
Dealing account and drawing bad debt provision are all basic essential factors for bank to control risks. The Ministry of Finance has promulgated several Provisions on Loan Loss Reserves.
在税收政策上，宜用注销法代替准备金法确认和扣除企业呆账损失，以体现税收中性原则。
On tax policy scope, to embody the neuter principle of tax, it is suggested that we use Write-off Method to recognize and deduct bad debt losses instead of Provision Method.
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