在权责发生制条件下,银行应计款项核算的真实性和正确性对于人们通过财务报表准确评价商业银行的经营业绩,至关重要。一、应计款项的准确含义根据《金融保险企业财务制度》规定,“企业应遵循权责发生制原则。凡是应属本期的收入和支出,不论款项是否在本期收付,都应当作为本期的收入和支出;凡是不属于本期的收入和支出,即使款项已在本期收付,也不应作为本期的收入和支出处理。”这一规 Under accrual basis, the authenticity and correctness of the accounting of bank accruals are crucial for people to accurately evaluate the operating performance of commercial banks through the financial statements. I. ACCURACY OF INDIVIDUAL PAYMENTS According to the Financial Regulations of Financial and Insurance Enterprises, enterprises should follow the principle of accrual basis, which should be the current income and expenditure, regardless of whether the payment is received or not in this period, As the current income and expenses; any income and expenditures that do not belong to the current period shall not be treated as income and expenditure for the current period even though the money has been collected and paid in this period. "This regulation