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判别收益性支出资本化与故意递延费用的粉饰手段,需要对会计原则的深刻理解,更要求信贷人员具备怀疑精神。带着对划分为资本性支出的费用的疑问,去深入分析会计处理的合理性,才能发现并及时防范贷前风险。
The distinction between capitalization of intentional expenses and intentional deferred payments requires a deep understanding of accounting principles and requires the credit officers to have a suspicion. With questions about the cost of capital expenditures, in-depth analysis of the rationality of accounting treatment can we detect and timely prevent pre-loan risks.