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,财政部发布了《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》(以下简称《暂行规定》),明确规定:对于有明确的证据表明有关交易事项满足销售确认条件,如与应收债权有关的风险、报酬实质上已经发生转移等,应按照出售应收债权处理,并确认相关损益。否则,应作为以应收债权为质押取得的借款进 In order to standardize the accounting of financing business conducted between financial institutions such as enterprises and banks, the Ministry of Finance has promulgated the “Provisional Regulations on Accounting for Business Related to Receivables Financing between Enterprises and Banks and Other Financial Institutions” (hereinafter referred to as the “ Interim Provisions ”) clearly stipulates: For the clear evidence that the transaction meets the sales confirmation conditions, such as the risks associated with the claims receivable, the remuneration has actually occurred in the transfer, etc., should be sold in accordance with the claims receivable, and confirm the relevant profit and loss. Otherwise, it should be borrowed as pledges secured by the claims receivable