买方信贷担保销售模式的会计处理探讨
发布时间：2018-10-19 09:32
【摘要】：正近年来,大型设备销售企业越来越多地采用买方信贷担保销售模式(下称信贷担保模式),对于此种销售模式的收入确认与应收账款终止确认的会计处理方式,目前观点并不一致。本文拟结合准则要求对信贷担保模式的会计处理提出建议。一、信贷担保模式的收入确认《企业会计准则第14号——收入》第四条规定,企业销售
[Abstract]:In recent years, large equipment sales enterprises have increasingly adopted the buyer's credit guarantee sales model (hereinafter referred to as the credit guarantee model). There is no consensus at the moment. This paper proposes to make suggestions on the accounting treatment of credit guarantee model in accordance with the requirements of the standards. I. income recognition in the Credit guarantee Model Article 4 of the Accounting Standards for Enterprises No. 14-income provides that enterprise sales
【作者单位】： 中国证券监督管理委员会山东监管局;
【分类号】：F233
[Abstract]:In recent years, large equipment sales enterprises have increasingly adopted the buyer's credit guarantee sales model (hereinafter referred to as the credit guarantee model). There is no consensus at the moment. This paper proposes to make suggestions on the accounting treatment of credit guarantee model in accordance with the requirements of the standards. I. income recognition in the Credit guarantee Model Article 4 of the Accounting Standards for Enterprises No. 14-income provides that enterprise sales
【作者单位】： 中国证券监督管理委员会山东监管局;
【分类号】：F233
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