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 .
应收款项减值