我国银行贷款分为流动资金贷款、固定资产贷款、城乡个体工商户贷款以及农业贷款等科目。
Loans from Chinese Banks include circulating capital loans fixed assets loans loans to urban and rural in dividuals engaged in industrial and commercial business and agricultural loans.
我国银行贷款分为流动资金贷款、固定资产贷款、城乡个体工商户贷款以及农业贷款等科目。
Loans from Chinese Banks include circulating capital loans, fixed assets loans, loans to urban and rural in dividuals engaged in industrial and commercial business and agricultural loans.
第三章和第四章是本文的核心部分，主要对中美两国农业企业存货和固定资产的会计核算进行了详细的比较。
The second part simply introduced the general situation of Chinese and American accounting system. The third and fourth part are the core of this study.
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