【摘要】：正近年來(lái),大型設(shè)備銷(xiāo)售企業(yè)越來(lái)越多地采用買(mǎi)方信貸擔(dān)保銷(xiāo)售模式(下稱信貸擔(dān)保模式),對(duì)于此種銷(xiāo)售模式的收入確認(rèn)與應(yīng)收賬款終止確認(rèn)的會(huì)計(jì)處理方式,目前觀點(diǎn)并不一致。本文擬結(jié)合準(zhǔn)則要求對(duì)信貸擔(dān)保模式的會(huì)計(jì)處理提出建議。一、信貸擔(dān)保模式的收入確認(rèn)《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入》第四條規(guī)定,企業(yè)銷(xiāo)售
[Abstract]:In recent years, large equipment sales enterprises have increasingly adopted the buyer's credit guarantee sales model (hereinafter referred to as the credit guarantee model). There is no consensus at the moment. This paper proposes to make suggestions on the accounting treatment of credit guarantee model in accordance with the requirements of the standards. I. income recognition in the Credit guarantee Model Article 4 of the Accounting Standards for Enterprises No. 14-income provides that enterprise sales
【作者單位】： 中國(guó)證券監(jiān)督管理委員會(huì)山東監(jiān)管局;
【分類號(hào)】：F233

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