Loan loss reserve是个balance sheet account, 是Outstanding loans的contra-account所以一般是credit balance, Loan loss provision是个income statement account。增加loan loss reserve的时候借loan loss provision记录预期的当期损失。B/S accounts和I/S accounts差多了……

题主理解应收账款A/R，坏账准备Bad Debt Reserve，和坏账损失Bad Debt Expense之间的关系吗？会计原理上是一样的。