已足额提取折旧的固定资产的改建支出;
The expenditures for rebuilding a fixed asset, for which depreciation has been fully allocated;
第九条贷款损失准备必须根据贷款的风险程度足额提取。
Article 9 Provisions shall be set aside adequately in accordance with the risk scenario of loans.
足额、及时地提取贷款损失准备金,是银行会计审慎性原则的重要体现之一。
It is important embodying of cautious principle for the bank accounting to draw loan-losing provision sufficiently and in time.
应用推荐