论文部分内容阅读
笔者在对金融机构的业务检查中,发现贷款单位以财物抵偿贷款的现象比较普遍,而且金额比较大,金融机构对抵贷财物的处理方法大致有以下三种:一是冲销贷款,挂帐其它应收款,待物品处理后冲销其它应收款,损失部分或报呆或长期挂帐应收款项。二是冲销贷款列入固定资产,且按固定资产提折旧。三是收到抵贷财物不列帐,利用抵贷财物搞帐外经营。第三种做法是严重的违规经营行为——帐外经营,为金融法律法规所不容,而前两种帐务处理方法笔者认为均有不妥之处。第一种
In the business inspection of financial institutions, the author found that the loans to property loans to the loans are more common, and the amount is relatively large, the financial institutions to deal with the mortgage assets generally have the following three ways: First, write-off loans, other accounts Receivables, items to be disposed of write-off other receivables, loss of part or daemon or long-term accounts receivable. Second, write-off loans included in fixed assets, and according to fixed assets depreciation. Third, the receipt of credit-related property is not accounted for, the use of credit assets engage in non-operating. The third approach is a serious non-compliance business operations - operating outside the financial laws and regulations are not allowed, while the first two accounting methods I think there are inappropriate. The first