In order to regulate the accounting of financing business between enterprises and banks and other financial institutions, the Ministry of Finance issued the Interim Provisions on the accounting treatment of related business pactions between enterprises and banks and other financial institutions (hereinafter referred to as "Interim Provisions"), clearly stipulates that: if there is clear evidence that the paction matters meet the sales confirmation conditions, such as the risks and remuneration related to the receivable creditor's rights have been pferred, etc., the disposal of the receivable creditor's rights shall be processed and the relevant profits and losses shall be recognized.

Otherwise, it should be treated as a loan obtained from the receivable creditor's rights as a pledge.

But how to operate in practice is still a problem. Through the study of the Interim Provisions, the author tries to analyze the financing situation of the sale of creditor's rights and give an example to illustrate it.

The accounting treatment of the receivable creditor's right without recourse shall be accompanied by the right of recourse under the sale agreement of the receivable creditor's rights between the enterprise, debtor and bank, that is, when the sale of the receivable creditor's debt is unable to recover at the expiration of time, banks and other financial institutions can not recover the debt from the enterprises that sell the debt receivable, and the risk of selling the receivable credit is entirely borne by the financial institutions such as the bank.

其會計處理如下：　　1、出售時，根據(jù)協(xié)議企業(yè)可作如下會計處理：　　借：銀行存款（按協(xié)議企業(yè)從銀行實際取得的款項）　　 其他應(yīng)收款-銀行 （協(xié)議中預(yù)計將發(fā)生的銷售退回和銷售折讓、現(xiàn)金折扣）　　 壞賬準(zhǔn)備（售出應(yīng)收債權(quán)已提取的壞賬準(zhǔn)備）　　 財務(wù)費用（應(yīng)支付的相關(guān)手續(xù)費金額）　　 營業(yè)外支出-應(yīng)收債權(quán)融資損失 （售出應(yīng)收賬款金額與上述四個科目如為借方差額）　　 貸：應(yīng)收賬款-某某單位（企業(yè)不再擁有收款權(quán)）　　 或營業(yè)外收入-應(yīng)收債權(quán)融資收益（售出應(yīng)收賬款金額與上述借方前四個科目如為貸方差額）　　2、對該筆應(yīng)收賬款中實際發(fā)生的銷售退回及銷售折讓、現(xiàn)金折扣可能會與協(xié)議中預(yù)計的不相同，可分以下幾種情況分別處理：　　第一種是等于協(xié)議中預(yù)計的金額，相應(yīng)會計處理為：

　　借：主營業(yè)務(wù)收入（銷售退回及銷售折讓）　　 財務(wù)費用（現(xiàn)金折扣）　 　應(yīng)交稅金-應(yīng)交增值稅（銷項稅額）（發(fā)生銷貨退回等企業(yè)按規(guī)定出具紅宇發(fā)票）　　 貸：其他應(yīng)收款-銀行（沖減協(xié)議中預(yù)計將發(fā)生的銷售退回和銷售折讓、現(xiàn)金折扣）　　第二種是大于協(xié)議中預(yù)計的金額，這時企業(yè)應(yīng)將實際發(fā)生的折扣、銷貨退回等高于協(xié)議中的部分再補付給銀行，應(yīng)進行如下會計處理：　?。?）借：主營業(yè)務(wù)收入　　 財務(wù)費用　　 應(yīng)交稅金-應(yīng)交增值稅（銷項稅額）　　 貸：其他應(yīng)收款-銀行（實際發(fā)生的銷售退回等，高于原預(yù)計金額）　　此時“其他應(yīng)收款-銀行”出現(xiàn)貸方余額，表示企業(yè)應(yīng)支付給銀行一筆資金。

(2) borrow: other receivables - the amount of Bank (the actual sales return is higher than the original estimated amount): the bank deposit, if the bank deposit is not settled, the other receivable bank will retain the credit balance.

The third kind of money is less than the estimated amount in the agreement, and the bank should return the more recovered part to the enterprise.

(1) the main business income is: the main business income, the financial cost, the financial cost, the tax payable, the tax payable, the value added tax (output tax), the other receivables - the bank (the actual sales return, etc., less than the original expected amount), 2 yuan: (bank) bank deposit (receipt of the funds returned by the unsold sales returned by the bank) and other receivables - the bank for example: an enterprise sold 800 thousand yuan receivables to a bank in January 1, 2002, and the account receivable has been prepared for bad debts to be prepared for 4000 yuan. The following accounting treatments should be processed.

Banks charge a fee of 3% of the face value of accounts receivable, and reserve a temporary deduction in accordance with 5% of the face value of accounts receivable, so as to make allowance for possible cash discount, discount or refund. At maturity, banks will no longer be responsible for the accounts receivable, whether or not they can recover their payments.

The company has a capital of 736000 yuan.

The relevant accounting treatments are as follows: (1) sales receivables in January 1st: bank loans 736000 other receivables - banks (800000 x 5%) 40000 financial expenses (800000 * 3%) 24000 bad debts preparation 4000 Loans: accounts receivable - a unit 800000 operating income - receivable debt financing proceeds 4000 (2) from January to February, banks received 772000 yuan, a cash discount of 15000 yuan, sales discount and sales return 12000 yuan.

其中對銷售折讓和退回按規(guī)定出具了紅字發(fā)票，可以沖減的銷項稅額為2040元，而現(xiàn)金折扣不符合扣除銷項稅額的規(guī)定，則會計處理為：　　借：財務(wù)費用 15 000　　 主營業(yè)務(wù)收入不敷出 12 000　　 應(yīng)交稅金-應(yīng)交增值稅（銷項稅額）2 040　　 貸：其他應(yīng)收款-銀行 29040　?。?）3月1日，企業(yè)與銀行最后結(jié)算：　　借：銀行存款10960（40000—15 000—12000—2040）　　 貸：其他應(yīng)收款-銀行 10960　　二、附追索權(quán)的應(yīng)收債權(quán)出售的會計處理　　《暫行規(guī)定》中對附追索權(quán)的應(yīng)收債權(quán)出售會計處理規(guī)定：“企業(yè)在出售應(yīng)收債權(quán)的過程中如附有追索權(quán)，即在有關(guān)應(yīng)收債權(quán)到期無法從債務(wù)人處收回時，銀行有權(quán)向出售應(yīng)收債權(quán)的企業(yè)追償，或按照協(xié)議約定，企業(yè)有義務(wù)按照約定金額白銀行等金融機構(gòu)回購部分應(yīng)收債權(quán)，應(yīng)收債權(quán)的壞賬風(fēng)險由售出

The business burden of debt receivable.

Under such circumstances, the accounting principles for obtaining loans from creditor's rights receivable should be implemented in accordance with these provisions. "

According to the above provisions, the corresponding risks of the receivable creditor's right with the right of recourse and the receivable creditor's rights have not been pferred when the right of recourse is sold.

The accounting treatment is: 1, selling at the time of sale: the bank deposits (the proceeds from the sale), the financial charges (charges), the short term loans, the amount of accounts receivable has been sold, but the risk has not been pferred, so the accounts receivable will not be reduced.

At the same time, enterprises should set up a reference book to record the amount of accounts receivable, the time limit for collection and the amount of money collected.

Although it is included in short-term loans, it is understood that enterprises do not have to pay interest on loans until the creditor's rights have expired. The interest bank has been deducted from the purchase amount during this period.

2, when the sale is returned, it will be paid by the main business: the income of the main business, the financial cost, the tax payable, the value added tax (output tax), the accounts receivable, the 3 of the accounts receivable, and the accounts receivable collected by the bank may be higher than or lower than or equal to the original part of the loan company.

　?。?）如果收回的應(yīng)收賬款等于原借給企業(yè)的部分：　　借：短期借款　　 貸：應(yīng)收賬款　?。?）如果收回的應(yīng)收賬款高于原借給企業(yè)的部分，銀行應(yīng)將多收部分轉(zhuǎn)入企業(yè)賬戶：　　借：短期借款 銀行存款　　 貸：應(yīng)收賬款　　（3）如果收回的貨款低于原借給企業(yè)的部分，銀行應(yīng)要求企業(yè)償還，如果企業(yè)賬戶有資金，銀行會根據(jù)協(xié)議將這筆資金直接從企業(yè)賬戶扣除，如果暫沒有資金供銀行扣除，則這筆資金仍作為短期借款予以保留：　　借：短期借款　　 貸：應(yīng)收賬款　　 銀行存款或　　借：短期借款　　 貸：應(yīng)收賬款　　4、到期銀行收不回貨款，銀行向出售應(yīng)收債權(quán)的企業(yè)追償，或按照協(xié)議約定，企業(yè)有義務(wù)按照約定金額從銀行等金融機構(gòu)回購部分應(yīng)收債權(quán)：　　借：短期借款　　 貸：銀行

In January 1, 2002, an enterprise sold 100 thousand yuan of receivables to a bank, and the bank charged a fee of 6% according to the face value of accounts receivable. The enterprise actually obtained 90 thousand yuan from the bank and the payment period was 4 months, and provided that if the bank could not recover the accounts receivable by April 30th, the enterprise should restore the financing part and pay the bank interest (assuming a monthly interest rate of 1.6%).

The enterprise assumes the following accounting treatments: 1, the sale of accounts receivable: bank deposits 90000 financial cost 6000 loan: short-term loans 96 000 2, if the account receivable has a discount of 3000 yuan (there is no deductible output tax), the bank recovered the amount of 97000 yuan: the financial cost 3 000 the bank deposit 1 000 short-term loan 96 000 loan: the accounts receivable 3 3, the maturity bank did not recover the loan, the enterprise repaid the funds: borrow money: 96, 000 loan: bank deposit 96 000, if the enterprise does not have the funds to repay the loan, it does not need to carry out accounting treatment. The risk of this financing account receivable remains unchanged.

However, at the end of next month and beyond, the interest paid to the bank at the end of each month is 1536 yuan (96000 * 1.6%) to the bank: 536: accounts receivable 1 yuan: bank deposit 1536