按照《金融企业会计制度》规定,金融企业取得抵债资产时,按实际抵债部分的贷款本金和已确认的利息作为抵债资产的入账价值;抵债资产处置时,如果取得的处置收入大于抵债资产账面价值,其差额计入营业外收入。为真实反映经营收益,财政部《关于金融机构接收和处置抵债资产收入确认 In accordance with the provisions of the Accounting System for Financial Enterprises, when a financial enterprise obtains a repossessed asset, the loan principal and the recognized interest of the reimbursed part of the actual financial asset shall be recorded as the revalued value of the repossessed asset. If the repossessed asset is disposed of at a cost greater than the carrying amount of the repossessed asset Value, the difference included in non-operating income. To truly reflect the operating income, the Ministry of Finance confirmed the receipt and disposal of repossessed assets by financial institutions