贷款和应收款项

企业所持证券投资基金或类似基金，不应当划分为贷款和应收款项。

The funds for securities investment and other similar funds as held by an enterprise shall not be classified as a loan or account receivable .

持有至到期投资以及贷款和应收款项，应当采用实际利率法，按摊余成本计量。

The investments held until their maturity , loans and accounts receivable shall be measured on the basis of the post-amortization costs by adopting the actual interest rate method ;

在会计实务中，金融资产的贷款和应收款项、金融资产减值这两节中，在收到贷款利息收入时，会计处理有所不同，分别是：1。

In accountant solid wu , capital of the loan of financial capital and receivable money , finance reduces a cost these two are medium , when receiving loan interest income , accountant processing differs somewhat , it is respectively : 1 .

抓紧时间把这两项活动准备好。意外贷款准备金和长期应收款项

Really bone up for those two . contingency provision for loans and long-term receivable