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转融通业务的开展是融资融券业务平稳发展的重要基础性制度安排,转融业务相关的会计处理我国尚未有明确的相关规定。笔者结合我国转融通业务的实际开展情况,对转融通业务涉及的若干基本问题的会计选择及会计实务处理进行了理论上的阐述。
The implementation of the revolving business is an important fundamental institutional arrangement for the smooth development of margin financing and securities lending business. There is no clear and relevant stipulation in our country regarding the accounting treatment of the business of revolving. Based on the actual situation of China’s refinancing business, the author expounds the accounting choice and accounting practice of some basic issues involved in the refinancing business.