次貸問(wèn)題會(huì)計(jì)分錄說(shuō)明次貸問(wèn)題是指發(fā)放給信用不良或無(wú)法按時(shí)償還債務(wù)的借款人的次級(jí)債務(wù)，違約風(fēng)險(xiǎn)較高。當(dāng)次貸問(wèn)題出現(xiàn)時(shí)，會(huì)計(jì)師需要根據(jù)財(cái)務(wù)準(zhǔn)則將相關(guān)交易進(jìn)