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如何核算存贷款类金融资产名义利息——1993年SNA《第19章附录二》中核算方法的刍议

How to calculate the nominal interest of deposit loan financial assets——meager opinion on the accounting method in Annex B of Chapter XIX of 1993 SNA
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摘要 This paper provides the method to calculate the nominal interest under significant inflation. The author argues that:whatever the real interest is positive or not, it should be recorded in the primary income distribution account, and the compensation for inflation should be treated as capital transfer. This paper provides the method to calculate the nominal interest under significant inflation. The author argues that:whatever the real interest is positive or not, it should be recorded in the primary income distribution account, and the compensation for inflation should be treated as capital transfer.
作者 向书坚 徐钢
出处 《统计研究》 CSSCI 北大核心 2001年第1期19-24,共6页 Statistical Research

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