所有金融资产和负债确认的实体时，成为党的合同创造了该项目。

All financial assets and liabilities are recognized when the entity becomes a party to the contract creating the item.

youdao

所有金融资产和负债确认的实体时，成为党的合同创造了该项目。

All financial assets and liabilities are recognized when the entity becomes a party to the contract creating the item.

youdao