金融企业的资产按流动性进行分类,主要分为流动资产、长期投资、固定资产、无形资产和其他资产。金融企业资产的核算与非金融企业资产核算原则基本相同,只是在某些方面具有特殊性。下面主要针对金融企业的一些特殊性资产业务及资产核算的主要方面作一介绍。贷款的性质和分类新 Assets of financial enterprises are classified according to their liquidity. They are mainly classified into current assets, long-term investments, fixed assets, intangible assets and other assets. The accounting of financial assets and non-financial enterprise assets accounting principles are basically the same, but in some ways has its own particularity. The following mainly for the financial business of some special assets business and asset accounting to introduce a major aspect. The nature and classification of loans are new