摘要
应收账款保理业务在我国是新生事物,现行的《企业会计制度》[1]和《金融企业会计制度》[2]均未规定应收账款保理业务的账务处理,文章按照有追索权保理、无追索权保理、明保理、暗保理、折扣保理、到期保理不同保理业务类型设计账务处理。
Because dealing with accounts of receivables is one of the new businesses in bank in our country, it is not ordained how to deal with accounts of receivables. This essay suggests a design of how to deal with accounts of receivables of the business of agent in bank according to different types of business of bank agents.
出处
《湖北职业技术学院学报》
2003年第3期51-53,共3页
Journal of Hubei Polytechnic Institute
关键词
中国
应收账款保理业务
账务处理
企业
会计制度
receivables
business of bank agents
providers
agent
purchaser
dealing with accounts
design
