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dui jin rong qi ye di ya dai kuan he suan de liang dian yi yi
Author(s): 
Pages: 34
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  企业抵押贷款企业财务制度短期贷款会计制度规定期末余额财务司信托贷款逾期贷款委托贷款填列;
Abstract: <正> 一、抵押贷款呆帐准备金的提取基数,其财务制度与会计制度规定的口径不一致 《金融保险企业财务制度》第58条规定,提取贷款呆帐准备的基数,是企业年初的放款余额。财政部商贸金融财务司在《金融保险企业财务制度讲座》中认为,放款余额包
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