小企业应收账款融资的会计处理

Accounting Treatment of Funding of Accounts Receivable in Small-sized Enterprises

近年来,小企业在国民经济中举足轻重,它是我国企业结构中最重要的群体之一。小企业为了提高竞争能力,扩大市场份额,一方面借助商业信用来增加销售收入,另一方面其应收账款数额也与日俱增。对此,在充分估计应收账款持有成本和风险,强化其回收工作的同时,小企业应该利用这一债权融通资金来为其服务。当小企业的资金不足或未能向银行取得足够信贷时,可用应收账款来融得经营所需资金,以增强企业竞争实力。本文就小企业应收账款融资的会计处理进行探讨,希望能对小企业的会计实务有所帮助。

In recent years, the small- sized enterprises have been prominent in the national economy and become one of the most important components in the enterprise set-up in China. In order to improve its competitive ability and expand the market share, the small- sized enterprises increase sales volume with commercial credit, yet the volume of accounts receivable is also on the rise. Thus, while estimating fully the cost and risk of the accounts receivable and strengthening their recovery, the enterprises shall make use of the congenial funds for their service. When they encounter such problems as shortage in funds and inability to obtain enough bank credits, the enterprises can use such accounts for the funds needed in enterprise operation so as to enhance their competition strength. The present paper discusses the accounting treatment of the funding of such accounts, which can be of some help to the accounting in the small - sized enterprises.