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本文围绕金融资产减值的会计处理进行讨论,在研究金融资产减值的性质和判断的基础上,分析了金融资产减值的会计处理的实施。
This article focuses on the accounting treatment of impairment of financial assets. Based on the study of the nature and judgment of impairment of financial assets, the paper analyzes the implementation of accounting treatment of impairment of financial assets.