目前,我国的商业银行正处于业务转型的过程中,存贷款息差收益仍然是我国商业银行的主要利润来源,且贷款余额占商业银行总资产的比重较高,普遍超过50%。《企业会计准则第22号——金融工具确认和计量》(以下简称CAS22)将贷款及应收款项单独列为金融资产的一个分类,对贷款核算方法的要求与之前规定相比具有实质性变化。因此,认真分析新旧 At present, China’s commercial banks are in the process of business transformation. The interest-earning on deposits and loans is still the main source of profit for commercial banks in China. The loan balance accounts for a large proportion of the total assets of commercial banks, generally exceeding 50%. Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments (CAS22) lists loans and receivables as a separate category of financial assets. The requirements for loan accounting methods are substantive compared with the previous provisions Variety. Therefore, a careful analysis of old and new