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财政部关于印发《金融企业实施〈金融企业会计制度〉有关问题解答》的通知一、问:根据《金融企业会计制度》规定,对金融企业发放的中长期贷款应当按照应计贷款与非应计贷款分别核算。对于短期贷款,是否也应遵循应计贷款与非应计贷款分别核算的原则?答:金融企业发放的贷款,无论是短期贷款还是中长期贷款,都应当遵循应计贷款与非应计贷款分别核算的原则。当金融企业的应计贷款转为非应计贷款时,应将该笔贷款原已入账的利息收
Notice of the Ministry of Finance on Printing and Issuing the Relevant Questions for Financial Enterprises to Implement Accounting System for Financial Enterprises I. Q: According to the Accounting System for Financial Enterprises, medium and long-term loans issued by financial enterprises should be accrued based on accrual loans and non-accruals Loan separate accounting. For short-term loans, should also follow the accrual-based loans and non-accrual loans were the principle of accounting? A: The loans issued by financial enterprises, both short-term loans and long-term loans, should follow the accrual of loans and non-accrual loans respectively Accounting principle. When an accrued loan of a financial enterprise is converted into a non-accrual loan, the interest on which the loan was originally credited