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■究竟什么是不良资产?企业的不良资产由哪几项构成?不良资产指标又如何计算?这既是一个理论问题,更是一个实践问题。
■ What is a non-performing asset? Which of the non-performing assets of an enterprise is formed? How to calculate the non-performing asset index? This is not only a theoretical issue but also a practical issue.