uggs nederland Discount on commercial bills or mat

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Discount on commercial bills or issues of accounting treatment

Should recognize a liability. If you have issues with, or obligations related to house break while its regulatory g_ej. -5_ condition,[link widoczny dla zalogowanych], the enterprise should recognize as a liability. Confirmation should no longer referred to as Second, the bank's accounting treatment of commercial bills discounted because the special nature of banking and risk, the bank or a more cautious attitude towards the matter. In 1993 the Ministry of Finance and the People's Bank of China jointly developed To the central bank rediscount of bills to require from the But did not set People's Bank of China, silver-haired f2001] 236 document provides for rediscount bills discounted, and the business has a separate assessment. Asked Ak. September 2001 onwards. All financial institutions to set up the appropriate accounts. Accounted for separately and reflect the discounting of bills, rediscount rediscount business. Also requires all financial institutions in the preparation of the balance sheet should be separate Draft should be the amount of debit Discounted by the interest calculated. Credited to Discounted by the amount actually paid. Credited to the Deposit Subject: Bank holding discount and rediscount bills of exchange when the central bank. According to the amount actually received. Debit By payment of the rediscount interest. Debit According to the draft amount. Credit People's Bank of China, the provisions of a will or obligation related to recognized as a liability. And the risk incurred by the banks included in the table accounting. Third, commercial bills discounted or further explore issues identified in the same or have issues. Different units are not the same as its treatment. Banking is unique. Risks than their larger enterprise. The commercial bill discounting. Banks that are likely to result in obligations outflow of economic benefits. So. When a commercial bill discounting business, or have issues with all relevant obligations recognized as a liability. General business. Is based on obligations will lead to the possibility of outflow of economic benefits made different judgments. The different accounting treatment. When applying for that obligation is not discounted business is likely to lead when the outflow of economic benefits. The statement is not recognized or have issues, but only in the sheet registration. And disclosed in the notes in the report: companies that were invited to discount obligations is likely to lead when the outflow of economic benefits. Will and the obligation related to or recognized as a liability in the table. In the However, the need to point out that the And It can be speculated that enterprises are not generally recognized in the statement commercial jr-ticket discount business or matters. Or whether the matter should be recognized. According to Should look at their compliance with Fr-ticket discount of commercial business is. Should primarily look at the payer's financial status. Obviously both can pay the fare due for general corporate. Or the banks are basically not done so. Did not analyze specific issues. Instead of using broad-brush approach. Or be revealed in the sheet (such as general business), or be recognized in the table (eg banks). Thus, the accounting practice of the The reason why this happens. Mainly due to some uncertainty enterprises difficult to predict. Do not understand the financial situation of the payer. Then had the situation under the operational characteristics of the industry. With this broad-brush approach. As the market economy. Or a matter of this particular economic phenomenon more and more,[link widoczny dla zalogowanych], how to master the This objective reflects the financial position and operating results are increasingly important. So. Accounting personnel should strengthen accounting theory. Improve their own quality,[link widoczny dla zalogowanych], and enhance ability to judge. And focus on research. Concrete analysis of specific issues,[link widoczny dla zalogowanych], to meet the . So that the enterprise is more real financial report prepared and accurately reflect the financial position and operating results. (Author: Institute of Harbin University of Commerce CITIC Industrial Bank Head Office Accounting Accounting Management) Editor quarter Jianhui Finance and Accounting / 2004.0,39

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