[经] 已摊还的借款;
Held to maturity investments and accounts receivable, loans, amortized cost method used, the cost of its nature and history, as the transaction available for sale financial assets and financial assets at fair value.
持有至到期投资和应收账款、贷款运用摊余成本法,其本质与历史成本一样,而交易性金融资产和可供出售金融资产以公允价值计量。
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