Accounting Treatment Of Receivable Creditor'S Rights

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.

其会计处理如下：　　1、出售时，根据协议企业可作如下会计处理：　　借：银行存款（按协议企业从银行实际取得的款项）　　 其他应收款-银行 （协议中预计将发生的销售退回和销售折让、现金折扣）　　 坏账准备（售出应收债权已提取的坏账准备）　　 财务费用（应支付的相关手续费金额）　　 营业外支出-应收债权融资损失 （售出应收账款金额与上述四个科目如为借方差额）　　 贷：应收账款-某某单位（企业不再拥有收款权）　　 或营业外收入-应收债权融资收益（售出应收账款金额与上述借方前四个科目如为贷方差额）　　2、对该笔应收账款中实际发生的销售退回及销售折让、现金折扣可能会与协议中预计的不相同，可分以下几种情况分别处理：　　第一种是等于协议中预计的金额，相应会计处理为：

　　借：主营业务收入（销售退回及销售折让）　　 财务费用（现金折扣）　 　应交税金-应交增值税（销项税额）（发生销货退回等企业按规定出具红宇发票）　　 贷：其他应收款-银行（冲减协议中预计将发生的销售退回和销售折让、现金折扣）　　第二种是大于协议中预计的金额，这时企业应将实际发生的折扣、销货退回等高于协议中的部分再补付给银行，应进行如下会计处理：　　（1）借：主营业务收入　　 财务费用　　 应交税金-应交增值税（销项税额）　　 贷：其他应收款-银行（实际发生的销售退回等，高于原预计金额）　　此时“其他应收款-银行”出现贷方余额，表示企业应支付给银行一笔资金。

(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.

其中对销售折让和退回按规定出具了红字发票，可以冲减的销项税额为2040元，而现金折扣不符合扣除销项税额的规定，则会计处理为：　　借：财务费用 15 000　　 主营业务收入不敷出 12 000　　 应交税金-应交增值税（销项税额）2 040　　 贷：其他应收款-银行 29040　　（3）3月1日，企业与银行最后结算：　　借：银行存款10960（40000—15 000—12000—2040）　　 贷：其他应收款-银行 10960　　二、附追索权的应收债权出售的会计处理　　《暂行规定》中对附追索权的应收债权出售会计处理规定：“企业在出售应收债权的过程中如附有追索权，即在有关应收债权到期无法从债务人处收回时，银行有权向出售应收债权的企业追偿，或按照协议约定，企业有义务按照约定金额白银行等金融机构回购部分应收债权，应收债权的坏账风险由售出

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.

　　（1）如果收回的应收账款等于原借给企业的部分：　　借：短期借款　　 贷：应收账款　　（2）如果收回的应收账款高于原借给企业的部分，银行应将多收部分转入企业账户：　　借：短期借款 银行存款　　 贷：应收账款　　（3）如果收回的货款低于原借给企业的部分，银行应要求企业偿还，如果企业账户有资金，银行会根据协议将这笔资金直接从企业账户扣除，如果暂没有资金供银行扣除，则这笔资金仍作为短期借款予以保留：　　借：短期借款　　 贷：应收账款　　 银行存款或　　借：短期借款　　 贷：应收账款　　4、到期银行收不回货款，银行向出售应收债权的企业追偿，或按照协议约定，企业有义务按照约定金额从银行等金融机构回购部分应收债权：　　借：短期借款　　 贷：银行

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