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guan che wen jian yuan ze hang shi jing ying ji chu guan yu dai kuan li xi shou ru you guan gui ding de xue xi ti hui
Author(s): 
Pages: 50-52
Year: Issue:  8
Journal: Financial Accounting

Abstract: <正>贷款的利息收入是商业银行收入的最主要来源,以何种方式确认贷款的利息收入,将直接影响商业银行经营成果的准确与否。财政部新颁布的《金融企业会计制度》中,关于贷款利息收入的有关规定较以前有明显突破,笔者试就此谈一些个人的学习体会。
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