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“待处理抵债资产”科目用于核算农村信用社因借款人不能按约定归还贷款 ,以实物资产抵偿本息而形成的待处理资产。但该科目存在账面价值不真实、没有考虑抵债资产的减值、使用不合理以及收益的确定不合理等问题 ,农信社应成立抵债资产评估小组 ,科学合理地确认该科目的计价价值 ;增设“待处理抵债资产减值准备”科目 ,合理考虑其减值问题 ;增设“待冲转利息收入”科目 ,真实地反映农信社的收益 ;正确使用该科目 ,以避免变现收入的流失 ,客观考核贷款质量和流动能力。
The “Pending Assets to be Already Treated” account is used to calculate the assets to be disposed of by RCCs because the borrower can not repay the loan according to the agreement and offset the principal and interest by physical assets. However, due to the unrealistic book value of the subject, the failure to consider the impairment of repossessed assets, the unreasonable use and the unreasonable determination of revenue, RCCs should set up a Panel on Assets Settlement and scientifically and reasonably confirm the value of the subject. “To-be-offset assets impairment allowance” subjects, with due consideration to its impairment; the creation of “subject to interest and interest income,” subjects, to truly reflect the income of rural credit cooperatives; the proper use of the subjects, in order to avoid loss of realized income, objective Assessment of loan quality and liquidity.