| 应收款项利用的风险报酬转移及会计处理的比较 |
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| 引用本文： | 王会兰.应收款项利用的风险报酬转移及会计处理的比较[J].经济经纬,2006(3):76-78. |
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| 作者姓名： | 王会兰 |
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| 作者单位： | 郑州航空工业管理学院,会计学系,河南,郑州,450015 |
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| 摘 要： | 应收款项是企业的一项重要资产,对于应收款项的管理,应该强调日常管理和利用相结合,利用的方式包括应收款项抵借、让售、贴现及置换等,这些方式有许多相似之处,但有时也有质的区别。笔者通过对其风险报酬转移及会计处理的比较,把握交易的经济实质。
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| 关 键 词： | 融资 风险报酬 置换 |
| 文章编号： | 1006-1096（2006）03-0076-03 |
| 收稿时间： | 2006-03-04 |
| 修稿时间： | 2006年3月4日 |
A Comparison of Risk Return Shifting and Accounting Treatment of Accounts Receivable Utilization |
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| WANG Hui-lan.A Comparison of Risk Return Shifting and Accounting Treatment of Accounts Receivable Utilization[J].Economic Survey,2006(3):76-78. |
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| Authors: | WANG Hui-lan |
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| Institution: | Accounting Department, Zhengzhou Institute of Aeronautical Industry Management, Zhengzhou 450015, China |
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| Abstract: | The account receivable is an important asset of enterprises. The management of accounts receivable should emphasize the combination of everyday control and utilization. The utilizing means include accounts receivable mortgaging, remising and selling, discounting and replacing etc. These methods are similar in many aspects, but there is qualitative difference sometimes. The economic essence of dealings can be grasped through comparing risk return shifting and accounting treatment. |
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| Keywords: | financing risk and return replacement |
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