规范银行抵债资产的会计核算,对于规避和化解金融风险,避免和减少银行资产损失具有重要意义。基于此点,本文通过对抵债资产进行概述,进而对银行抵债资产会计核算应遵循的原则及其会计核算流程进行探讨。 Regulating the accounting of the assets of the bank to offset the debts is of great significance for avoiding and resolving the financial risks and avoiding and reducing the bank assets losses. Based on this point, this paper summarizes the repossessed assets, and then explores the principles that should be followed in the accounting of bank repossessed assets and the accounting process.