| 简析小企业应收债权融资的核算 |
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| 引用本文： | 晋春风.简析小企业应收债权融资的核算[J].济源职业技术学院学报,2005,4(2):52-54. |
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| 作者姓名： | 晋春风 |
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| 作者单位： | 济源职业技术学院,河南,济源,454650 |
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| 摘 要： | 本文针对小企业应收债权融资时出现质押、不附追索权的出售以及附追索权的出售等会计事项进行讨论，并给出了具体的会计处理方法。
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| 关 键 词： | 小企业 应收债权 融资 会计处理 |
| 文章编号： | 1672-0342（2005）02-0052-03 |
| 收稿时间： | 2005-05-10 |
| 修稿时间： | 2005年5月10日 |
On the Accounting of the Financing of Account Receivable in Small- size Enterprises |
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| JIN Chun-feng.On the Accounting of the Financing of Account Receivable in Small- size Enterprises[J].JOurnal of Jiyuan Vocational and Technical College,2005,4(2):52-54. |
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| Authors: | JIN Chun-feng |
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| Abstract: | The essay discusses such accounting issues as mortgage, selling with and without recourse appearing in the obligation receivable financing of small - size enterprises, and proposes definite accounting methods. |
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| Keywords: | small -size enterprise obligation receivable financing accounting operation |
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