应收款项利用的风险报酬转移及会计处理的比较  

A Comparison of Risk Return Shifting and Accounting Treatment of Accounts Receivable Utilization

作　　者：王会兰[1] 

机构地区：[1]郑州航空工业管理学院会计学系,河南郑州450015

出　　处：《经济经纬》2006年第3期76-78,共3页Economic Survey

摘　　要：应收款项是企业的一项重要资产,对于应收款项的管理,应该强调日常管理和利用相结合,利用的方式包括应收款项抵借、让售、贴现及置换等,这些方式有许多相似之处,但有时也有质的区别。笔者通过对其风险报酬转移及会计处理的比较,把握交易的经济实质。The account receivable is an important asset of enterprises. The management of accounts receivable should emphasize the combination of everyday control and utilization. The utilizing means include accounts receivable mortgaging, remising and selling, discounting and replacing etc. These methods are similar in many aspects, but there is qualitative difference sometimes. The economic essence of dealings can be grasped through comparing risk return shifting and accounting treatment.

关 键 词：融资 风险报酬 置换 

分 类 号：F23[经济管理—会计学]