| 关于银行表外业务会计核算的几点看法 |
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| 引用本文： | 程红平.关于银行表外业务会计核算的几点看法[J].黄冈职业技术学院学报,2005,7(3):22-23. |
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| 作者姓名： | 程红平 |
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| 作者单位： | 黄冈职业技术学院,湖北,黄冈,438002 |
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| 摘 要： | 我国金融会计制度建设严重滞后,至今尚未形成一套完整、权威的理论和会计处理方法,而表外业务作为银行一项重要业务,具有收益不确定性和业务风险不确定性,因此,将其纳入会计核算的范畴,及时准确地反映其发生过程全貌,才符合会计核算的基本要求。
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| 关 键 词： | 表外业务 衍生金融工具 复式记账 |
| 文章编号： | 1672-1047（2005）03-0022-02 |
| 收稿时间： | 2005-05-19 |
| 修稿时间： | 2005年5月19日 |
Some Thoughts on the Accounting Calculation of the Bank Extra Work |
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| CHENG Hong-ping.Some Thoughts on the Accounting Calculation of the Bank Extra Work[J].Journal of Huanggang Polytechnic,2005,7(3):22-23. |
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| Authors: | CHENG Hong-ping |
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| Institution: | Huanggang polytechnic College Huanggang Hubei 438002 |
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| Abstract: | It develops poorly of our financial accounting system, We still haven’t a suit of perfect and authority theory and accounting dealing methods. But the extra form work as a kind o fimportant business, inn’t confirmative on benfit and risk, so ,put the extra- form work into the category of the accounting calculation, to refect their all round appearance in time and accurately, can accord with the basic requirement of the accounting. |
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| Keywords: | Extra form work Evolve financial tools Duplicate record |
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