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chi you zhi dao qi tou zi jiao xue zhi mo ni dai kuan fa
Author(s): 
Pages: 122-123
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  持有至到期投资模拟贷款法会计核算;
Abstract: 持有至到期投资的会计处理一直是会计教学的难点,本文结合笔者多年的教学实践,提出了"模拟贷款法"这一简化的会计核算方法,并对此方法进行了分析与探讨。
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