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.

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

　　借：主營業務收入（銷售退回及銷售折讓）　　 財務費用（現金折扣）　 　應交稅金-應交增值稅（銷項稅額）（發生銷貨退回等企業按規定出具紅宇發票）　　 貸：其他應收款-銀行（沖減協議中預計將發生的銷售退回和銷售折讓、現金折扣）　　第二種是大于協議中預計的金額，這時企業應將實際發生的折扣、銷貨退回等高于協議中的部分再補付給銀行，應進行如下會計處理：　　（1）借：主營業務收入　　 財務費用　　 應交稅金-應交增值稅（銷項稅額）　　 貸：其他應收款-銀行（實際發生的銷售退回等，高于原預計金額）　　此時“其他應收款-銀行”出現貸方余額，表示企業應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定出具了紅字發票，可以沖減的銷項稅額為2040元，而現金折扣不符合扣除銷項稅額的規定，則會計處理為：　　借：財務費用 15 000　　 主營業務收入不敷出 12 000　　 應交稅金-應交增值稅（銷項稅額）2 040　　 貸：其他應收款-銀行 29040　　（3）3月1日，企業與銀行最后結算：　　借：銀行存款10960（40000—15 000—12000—2040）　　 貸：其他應收款-銀行 10960　　二、附追索權的應收債權出售的會計處理　　《暫行規定》中對附追索權的應收債權出售會計處理規定：“企業在出售應收債權的過程中如附有追索權，即在有關應收債權到期無法從債務人處收回時，銀行有權向出售應收債權的企業追償，或按照協議約定，企業有義務按照約定金額白銀行等金融機構回購部分應收債權，應收債權的壞賬風險由售出

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.

　　（1）如果收回的應收賬款等于原借給企業的部分：　　借：短期借款　　 貸：應收賬款　　（2）如果收回的應收賬款高于原借給企業的部分，銀行應將多收部分轉入企業賬戶：　　借：短期借款 銀行存款　　 貸：應收賬款　　（3）如果收回的貨款低于原借給企業的部分，銀行應要求企業償還，如果企業賬戶有資金，銀行會根據協議將這筆資金直接從企業賬戶扣除，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：應收賬款　　 銀行存款或　　借：短期借款　　 貸：應收賬款　　4、到期銀行收不回貨款，銀行向出售應收債權的企業追償，或按照協議約定，企業有義務按照約定金額從銀行等金融機構回購部分應收債權：　　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