论文部分内容阅读
随着我国加入世贸组织,企业将面临更加激烈的市场竞争,采用赊销方式销售商品,早就成为人们公认的促销手段,但赊销产生的应收账款变现难问题已成为国内财务部门专门研究的重点。应收账款不能及时变现不仅影响资金的使用效率,还严重影响企业的偿债能力。在金融市场不断完善的条件下,应收账款的让售,可以作为加速应收账款变现的有力措施。本文主要从应收账款让售的意义、条件、方式及会计处理4个方面作一些探讨。一、应收账款让售的意义应收账款让售是企业将应收账款出让给专门购买应收账款的信贷机构或代理商,以此来避险融资。企业适时适宜地让售应收款,既避免了风险又融通了资金,可以化被动受制为主动出击,化不利因素为有利因素。其好处主要表现为:
As China's accession to the WTO, enterprises will face more intense market competition, the use of credit sales of goods, people have long been recognized as a promotional tool, but the accounts receivable due to credit realizable problem has become a specialized study of the domestic financial sector Focus. Accounts receivable can not be realized in a timely manner not only affect the efficiency of the use of funds, but also seriously affect the solvency of enterprises. Under the continuous improvement of financial markets, the sale of accounts receivable can be used as a powerful measure to speed up the realization of accounts receivable. This article mainly discusses the meaning, conditions, methods and accounting treatment of receivables sale. First, the significance of the sale of accounts receivable Trade receivables is the sale of corporate receivables will be assigned to the specialized purchase of receivables credit agencies or agents, in order to hedge financing. The timely and appropriate sale of receivables by enterprises not only avoids the risks but also provides financial assistance, which can be taken as the passive attack and the unfavorable factors as favorable factors. Its benefits mainly as follows: