...贷款和应收款项 贷款和应收款项(Loans and Receivables) 目录 1 什么是贷款和应收款项 2 贷款和应收款项的会计处理 什么是贷款和应收款项 贷款和应收款项是指在活跃市场中没有报价、...
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%26#61548; 贷款和应收款(loans and receivables) %26#61548; 前两类资产按公允价值计价,但对于持有待售资产,其公允价值的变动计入所有者权益
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Originated loans and receivables 原始生之放款及收款
Loans And Account Receivables 贷款和应收款项
Loans and interest receivables 贷款及应收利息
Related transaction costs of loans and receivables and available-for-sale financial assets are recognised into the initial recognition costs.
贷款及应收款项及可供出售金融资产的相关交易费用计入初始确认金额。
Receivables and loans originated by the enterprise: these are receivables arising from the enterprise's operations and loans made by enterprise.
源于企业的收款和贷款:这些都是企业经营中的应收款和贷款。
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