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本文阐述了商业银行理财产品分类以及不同的产品如何确认和核算,并指明现会计处理存在哪些问题和风险,如何解决,对提高银行会计核算具有一定的指导意义。
This article expounds the classification of wealth management products of commercial banks and how to confirm and calculate the different products. It also points out what problems and risks exist in the accounting treatment and how to solve them, which will be of guiding significance to the improvement of bank accounting.