近年来,大型设备销售企业越来越多地采用买方信贷担保销售模式(下称信贷担保模式),对于此种销售模式的收入确认与应收账款终止确认的会计处理方式,目前观点并不一致。本文拟结合准则要求对信贷担保模式的会计处理提出建议。一、信贷担保模式的收入确认《企业会计准则第14号——收入》第四条规定,企业销售 In recent years, large-scale equipment sales enterprises have increasingly adopted the buyer’s credit guarantee sales model (hereinafter referred to as the credit guarantee model), and the current view is not consistent with the accounting treatment of revenue recognition and the derecognition of receivables for such sales model . This article intends to combine the guidelines to make recommendations on the accounting treatment of the credit guarantee model. First, the credit guarantee mode of revenue recognition “Accounting Standards for Enterprises No. 14 - Income” Article IV, corporate sales