g statements, the formulation of a separate supplement report, so the information for the bank's risk can be concentrated, full and true disclosure. In addition, you can put the cash flow statement, added to the existing bank statement in order to solve the existing report it is difficult to reflect the information about the problem, because the bank implements the accrual basis, can fully disclose the bank's revenues, profits caused by the outstanding receivable in e and spending on the actual receipt and payment of asymmetric information. Using this information, we can to correctly evaluate the operating results mercial Banks, and effectively prevent bank accounting risk. Р译文商业银行会计风险防范问题研究РBerger ANР摘要在市场经济加快发展的条件下,随着国内越来越多金融机构的兴起以及国外金融机构的不断涌入,商业银行作为社会资金活动的中介(结算中心)作用曰益重要,而银行业高风险、高收益的特点也日
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