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应收债权融资在我国尚未普遍实行,随着我国市场经济不断发展深化,应收债权融资必将成为国内企业融通资金的有效形式。应收票据贴现和应收账款让售作为应收债权融资的两种重要方式,都是企业通过转让未到期的应收债权以获得资金的一种筹资行为。应收票据贴现和应收账款让售存在异同点,关于应收票据贴现和应收账款让售的现行会计处理可以完善。
Receivable debt financing is not yet widely practiced in our country. With the deepening of the continuous development of the market economy in our country, debt financing receivables will surely become an effective form of domestic enterprise financing. Discounted bills receivable and receivables Sell as debt receivable financing two important ways are enterprises through the transfer of outstanding receivables to obtain funding for a financing. The similarities and differences between discounted bills receivables and receivables receivables and the current accounting treatment of discounted bills receivables and trade receivables can be improved.