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委托贷款是指企业按规定委托金融机构向其他单位贷出的款项,其目的是为了充分运用闲置资金获得收益。随着经济活动的日益复杂化,委托贷款已普遍成为许多企业的一项投资活动。但是,目前委托贷款的会计核算和披露中存在的问题很多,可能导致会计信息不可比,信息的有用性下降。本文将结合企业会计准则和笔者的工作经验,对委托贷款核算问题做一探讨。
Entrusted loans refer to the funds that an enterprise entrusts a financial institution to lend to other units according to the regulations, and the purpose is to make full use of idle funds to gain profits. With the increasing complexity of economic activity, commissioned loans have generally become an investment activity for many businesses. However, there are many problems in the current accounting and disclosure of entrusted loans, which may lead to the incomparable accounting information and the decrease of the usefulness of information. This article will be combined with the accounting standards and the author’s work experience, commissioned by the loan accounting issues to do a discussion.