摘要
重点分析了贷款、利息收入、准备金等主要业务会计处理问题 ,并对《金融企业会计制度》
This text the main business of loan ,income of interest and reserve etc. It disscused what we should pay attention to towards 《system》put into practise and talked about its influence to the state-owned commencial bank.
出处
《佳木斯大学社会科学学报》
2002年第2期45-46,共2页
Journal of Social Science of Jiamusi University
关键词
商业银行
会计改革
体制改革
commencial bank
accountancy reformation
system reformation
