It is far simpler to evaluate public projects undertaken through a bank loan than through a direct public expenditure grant.
评价以银行贷款所进行的公共项目，要比评价通过直接公共支出拔款进行的公共项目简单得多。
2
Funds set aside to cover anticipated loan losses. They appear on a bank's income statement as an operational expenditure.
指为补偿贷款预期的损失而准备的资金。准备金作为营运支出录入银行的损益表上。
3
I. Consolidated industrial and commercial tax is levied at a 5 percent rate on interest incomes from foreign-exchange loan business by calculating the balance after subtracting interest expenditure.