本文提出的债权资产“风险损失率”和“相对价值”的概念，对金融资产评估实践和应收账款评估操作具有一定的借鉴意义。
The concepts of "rate of risk-loss" and"relative value" submitted in this paper, among other things, are instructive for appraising the commercial banks and their receivable accounts.
本文提出的债权资产“风险损失率”和“相对价值”的概念，对金融资产评估实践和应收账款评估操作具有一定的借鉴意义。
The concepts of "rate of risk-loss" and"relative value" submitted in this paper, among other things, are instructive for appraising the commercial banks and their receivable accounts.
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