老师帮忙看下这道原版书课后题， B选项为啥不对？
Provision for loan losses to net loan charge-offs 在下降不就意味着 provision trailed net loan charge-off 吗？
王园圆_品职助教 · 2025年06月26日
同学你好，B选项是说商业贷款的准备金滞后于实际的坏账冲销净值，也就是Provision for loan losses 是小于net loan charge-offs 才叫做滞后于，
2015 Commercial: Provision for Loan Losses/Net Loan Charge-Offs=95/44=2.16
2016 Commercial: Provision for Loan Losses/Net Loan Charge-Offs=442/387=1.14
2017 Commercial: Provision for Loan Losses/Net Loan Charge-Offs=1,100/1,060=1.04
这三个比率都是大于1的，说明Provision for loan losses 是大于net loan charge-offs的，所以并不是滞后于Net loan charge-offs的. 所以B是错的。