现金折扣条件下应收账款让售的核算

发布时间：2018-01-07 17:37

本文关键词：现金折扣条件下应收账款让售的核算　出处：《财会月刊》2015年16期 　论文类型：期刊论文

【摘要】：随着经济业务的拓展,各种企业融资方式也应运而生,应收账款作为金融资产的一种也被越来越多地运用到资金的筹集过程中,但与其相关的会计核算并不太规范,甚至存在一些不太合理的地方。本文结合中国人民大学出版社出版的《财务会计学》教材中的一个例题,来具体分析存在现金折扣条件下应收账款让售的核算,并提出笔者对现金折扣条件下应收账款让售的核算方式,供大家商讨。
[Abstract]:With the development of economic business, financing of various enterprises have emerged, accounts receivable as a financial asset has been more and more used in the process of raising funds, but the accounting related is not standardized, even the existence of some unreasonable places. Based on an example published by the Renmin University of China press. Financial accounting > in the textbooks, to analyze the existing cash discount conditions accounts receivable for the sale of accounting, and the author of the cash discount under accounts receivable for sale accounting method, for everybody discussion.

【作者单位】：聊城大学东昌学院;聊城大学教育科学学院;
【分类号】：F275.2
【正文快照】： 应收账款让售是企业将应收账款出售给信贷机构以取得货币资金的一种方式,包括不附追索权和附有追索权两种情况。因附有追索权的让售其收账风险实质上没有转移,所以会计处理可比照质押借款进行,本文讨论的是不附追索权的应收账款让售。一、现金折扣条件下应收账款让售的核算在

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