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新的财务会计制度实施后,金融企业的贷款按其风险程度和占用形态的不同可分为正常贷款,逾期贷款和催收贷款。正常贷款的概念理解起来比较容易,而在实际工作中,对于逾期和催收贷款的理解就不尽一致,因而执行有关规定就有所差异,笔都经过调查发现主要有以下几种情况: 1、未能按期结转信货资产形态。正常贷款到期不还没有转入逾期贷款科目,贷款逾期达到三年未转入催收贷款科目,掩盖了信贷资产的真实面目。 2、结转时间不统一。一些金融企业未
After the implementation of the new financial accounting system, the loans of financial enterprises can be classified into normal loans, overdue loans and collection loans according to the degree of risk and their occupancy patterns. The concept of a normal loan is relatively easy to understand. In actual work, the understanding of overdue loans and collection of loans is not consistent. Therefore, the implementation of the relevant provisions is different. The main findings of the survey are as follows: Failed to carry forward the form of credit assets on schedule. The normal loan maturity has not yet been transferred to overdue loans subjects overdue loans for three years did not transfer into the collection of loan subjects, covering the true face of credit assets. 2, carry-over time is not uniform. Some financial companies are not