委托贷款是指企业按规定委托金融机构向其他单位贷出的款项。现行的《企业会计制度》要求企业单独设置“委托贷款”科目，并在“委托贷款”科目下设置“本金”、“利息”、“减值准备”明细科目进行核算。《企业会计制度》还要求，企业应当定期或者至少于每年年度终了对委托贷? Entrusted loans refer to the enterprises entrusted by financial institutions to lend money to other units. The current “Accounting System for Business Enterprises” requires enterprises to set up “Entrusted Loans” subjects separately and make accounting in the detail subjects of “Principal”, “Interest” and “Depreciation Reserve” under the “Entrusted Loans” subjects. “Enterprise Accounting System” also requires that enterprises should be regularly or at least the end of each year entrusted loans?