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1、目录第一章总论1第二章存货6第三章固定资产13第四章投资性房地产28第五章长期股权投资37第六章无形资产50第七章金融资产58第八章资产减值72第九章长期负债及借款费用84第十章收入97personalcreditbusinessprocessmanagement,anddevelopmentofbusinessprocesses,cleartheloanobjectandscope,establishloanoperationofassessmentandaccountabilitymechan
2、isms.DiversitymanagementprinciplestheBank'sstrictseparationbetweenbusinessandconsumeruseofpersonalcredit,thenaccordingtothedifferentvarietiesofbusinesstoestablishtheappropriateaccessstandard,post-lendingmanagementrequirements.Businessusepersonalcredit
3、shouldbestrictlyinaccordancewiththeqiluBank'ssmallbusinesscreditriskmanagementguidelinesandassociatedworkingcapitalloansmanagementrequirements,suchasassessingthemanagementofproductionandoperation,repaymentability,thelevelofrisk,andsoon.Incomedebtratio
4、controlprincipleofBankincomedebtratiocontrolmechanism,combinedwiththeborrower'sincome,debt,expenditures,loans,guaranteesandotherfactors,determinestheloanamountandterm,controleachrepaymentdoesnotexceedtheamountoftheborrowerrepaymentability.Principlesof
5、trans-regionallimitsBranchesshallnotinprincipletooperatingincomemainlycomesfromoffsite(prefecture-levelcitiesandadministrativedivisionsatorabove)orinward(MS)chargeprovidedcreditsupportforindividualcustomersislocatedindifferentplaces,butexceptthosewith
6、uniqueadvantagessuchascritical.Havesetupbranchesindifferentplaces,otherbodiesarenotentitledtocarryoutthebranchofcreditbusinessintheregion.BranchCountyareahasbeenestablished,otherbodiesarenotentitledtoapplyforthecreditwithintheCounty.Doublebeforegoingt
7、hroughthepersonalcreditbusinesscreditinvestigation,Contracting,securityverification,creditcheck,keyaccountmanagershouldbedoublehandle.Banksupportsriskmanagers,loanreview,professional第一章总论一、单项选择题1．下列对会计基本假设的表述中恰当的是()。A．持续经营和会计分期确定了会计核算的空间范围B．一个会计主体必然是一
8、个法律主体C．货币计量为会计核算提供了必要的手段D．会计主体确立了会计核算的时间范围2．甲企业2010年12月份发生了一项费用，会计人员在2011年1月份才入账，这违背了()要求。A．相关性B．客观性C．及时性D．可比性3．以融资租赁方式租入一项固定资产，会计上将其视为企业的资产确认、计量和报告，列入资产负债表，体现了()的会计信息质量要求。A．可理解性B．可靠性 C．可比性 D．实质重于形式4．下列各项中，不符合资产会计要素定义的是()。A．库存商品 B．盘亏的原材料C．委
