为规范企业与银行等金融机构之间从事的融资业务的会计核算,现对有关业务的会计处理如下: 一、应收债权融资业务的会计处理原则 企业将其按照销售商品、提供劳务的销售合同所产生的应收债权出售给银行等金融机构,在进行会计核算时,应按照“实质重于形式”的原则,充分考虑交易的经济实质。对于有明确的证据表明有关交易事项满 In order to standardize the accounting of the financing business engaged in between financial institutions such as enterprises and banks, the accounting treatment of the relevant businesses is as follows: I. Accounting principles for receivables financing business The enterprise disposes its sales contracts in accordance with the sales of goods and rendering of services The resulting claims receivable sold to banks and other financial institutions, in accounting, should be in accordance with the “substance over form” principle, give full consideration to the economic substance of the transaction. There is clear evidence that the transaction is full