復(fù)債業(yè)務(wù)會(huì)計(jì)分錄的詳細(xì)說(shuō)明復(fù)債業(yè)務(wù)是指企業(yè)從借款人處借款，并同時(shí)向借款人發(fā)放債券的業(yè)務(wù)。復(fù)債業(yè)務(wù)會(huì)計(jì)分錄是記錄這一業(yè)務(wù)發(fā)生時(shí)所涉及的借貸方向和金額的會(huì)