随着改革的深入和乡镇企业的发展,以及各专业银行信贷业务的拓宽,出现了乡镇企业信贷资金来源多元化的现象。但在帐务处理上,许多乡镇企业都把除农行以外的其他专业银行借入的款项归入“其他借款——其它单位借款”科目核算。这种做法显然是与会计制度和国家有关规定不相符的,它没有真实、客观地反映信贷 With the deepening of reform and the development of township enterprises, as well as the widening of the credit business of specialized banks, there has been a diversified source of credit facilities for township and town enterprises. However, in the accounting treatment, many township and village enterprises classified the borrowings borrowed by other specialized banks other than the Agricultural Bank as “borrowings from other loans - other units”. This approach apparently does not match the accounting system and the relevant provisions of the State. It does not truly and objectively reflect credit