USCPA考試中，很多人認(rèn)為FAR比較難，因?yàn)榭疾斓闹R(shí)點(diǎn)很多。不過它的邏輯性還是很強(qiáng)的，所以把知識(shí)點(diǎn)融會(huì)貫通來記憶，會(huì)輕松很多。今天高頓網(wǎng)校小編要介紹的知識(shí)點(diǎn)就是FAR中的?？純?nèi)容：貸款。
 
之前介紹了票據(jù)和債券的計(jì)算，今天就來講講貸款。和票據(jù)和債券不一樣，貸款一般情況下沒有coupon rate 和effective rate 的區(qū)分（除非出現(xiàn)compensating balance, discounted loan 等特殊情形，這些特殊的情況會(huì)在BEC 里涉及）。
所以，除非貸款協(xié)議中出現(xiàn)諸如compensating balance，discounted loan 或者lines of credit with commitment fees 等特殊條款(這些情況會(huì)導(dǎo)致effective rate 和contractual rate 不一致)，一般情況下，因?yàn)樵谫J款協(xié)議簽訂時(shí)，銀行會(huì)根據(jù)客戶的抵押品、信用狀況和財(cái)務(wù)狀況評(píng)估風(fēng)險(xiǎn)并專門就該貸款設(shè)定一個(gè)協(xié)議利率，所以contractual rate 等于effective rate。實(shí)際的利息費(fèi)用一般情況下就等同于企業(yè)的融資成本。但是，存在loan origination fee 的情況下就不是這樣了。
Loan origination fee 的定義其實(shí)是這樣的：Loan origination refers to the initiation and completion of the home loan process, which begins when a borrower submits their financial information to a bank or mortgage lender for loan processing.它包括了attorney’s fee(律師費(fèi)), title insurance 和人工費(fèi)。
銀行貸款的手續(xù)費(fèi)(loan origination fee)與債券的發(fā)行成本issuance cost 的在計(jì)算貸款起始carrying value 時(shí)處理方法略有所不同。貸款手續(xù)費(fèi)可以是direct 的，也可以是indirect 的；可能是borrower 承擔(dān)的，也可能是銀行承擔(dān)的。相應(yīng)的會(huì)計(jì)處理如下表：
Origination fee type Carrying amount of loan
On borrower’s book On lender’s book
Direct origination fee charged to borrowerDeducted from principal Deducted from principal
Direct origination fee incurred by lenderN/A Added to principal
Indirect origination fee 當(dāng)期expense 
接下來我們來看一道例題。
 
Example:
Assume that Bannon Bank grants a ten-year loan to VerSteiner, Inc. in the amount of $100,000 with a stated interest rate of 8%. Payments are due monthly, and are computed to be $1,213. In addition, Bannon Bank incurs $3,000 of direct loan origination costs, and also charges VerSteiner a 5-point nonrefundable loan origination fee. Calculate the beginning balance of loan receivable and loan payable for Bannon Bank and VerSsteiner, Inc.
解析:
計(jì)算經(jīng)loan origination fee 調(diào)整后的貸款期初余額，需要先從borrower 的貸款期初余額開始算起。Borrower 的期初余額等于貸款本金-direct origination fee incurred by borrower，所以是$100,000-$100,000*5%=$95,000. 所以borrower 的貸款期初余額是$95,000. 對(duì)于lender 來說，貸款期初余額=本金-direct origination fee incurred by borrower + direct origination fee incurred by borrower. 所以，貸款本金額是$95,000+$3,000=$98,000.
高頓財(cái)經(jīng)USCPA研究院Karen老師指出，在這里需要注意borrower 和lender 的貸款期初余額計(jì)算的差異比較：
Borrower: principal - borrower incurred origination fee
Lender: principal - borrower incurred origination fee + lender incurred origination fee
計(jì)算出新的loan carrying amount 之后，需要再根據(jù)這個(gè)carrying amount 倒算出effective rate?？梢园l(fā)現(xiàn)，borrower 的effective rate 和lender 的effective rate 可能是不一樣的。同理，產(chǎn)生的discount 和premium 在后續(xù)期間也需要按照effective rate method 進(jìn)行攤銷。
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