财政部发布的《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》,对应收债权贴现的会计处理规定为:按照企业与银行等金融机构签订的协议,如实质上构成应收债权贴现,其会计处理应比照《企业会计制度》关于应收票据贴现的有关规定进行。具体如何进 Interim Provisions on Accounting for Business Related to Receivables Financing between Enterprises and Banks and Other Financial Institutions promulgated by the Ministry of Finance and the accounting treatment provisions on the discount of receivables as follows: According to the agreement signed between financial institutions such as enterprises and banks, If it actually constitutes a discount of receivable debts, the accounting treatment shall be conducted in accordance with the relevant provisions of the Accounting System for Business Enterprises on discounted bills receivable. How to enter specific