财政部为了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,发布了《关于企业与银行等金融机构之间从事应收债权融资等有关业务会计处理的暂行规定》。企业应收债权的管理有三种方式:以应收账款为质押取得借款、应收账款出售和应收债权的贴现,拟就这三种债权融资的会计处理试作简要分析。 In order to standardize the accounting of financing business conducted between financial institutions such as enterprises and banks, the Ministry of Finance issued the “Interim Provisions on the Accounting for Handling Related Debt Financing of Enterprises and Banks and other Financial Institutions”. There are three ways to manage the claims receivable: to take accounts receivables as collateral for obtaining loans, selling receivables and discounted claims receivable, and to try a brief analysis on the accounting treatment of these three types of debt financing.