• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    Analysis Of Common Problems In Pledge Of Accounts Receivable Of Enterprises

    2014/6/24 16:29:00 9

    EnterprisesAccounts ReceivablePledge

    The promulgation and implementation of the property law of the People's Republic of China (hereinafter referred to as the "property law") provides a legal basis for the new guarantee method of accounts receivable pledge. The regulations on the registration of accounts receivable pledge (hereinafter referred to as the "registration method") have been standardized.


       What is? Accounts receivable ?


    Accounts receivable is a concept of accounting and should be regarded as a kind of creditor's right in law. The property law itself does not define the definition of accounts receivable. According to the provisions of the registration regulations, accounts receivable refers to the rights of obligee to pay the obligee for providing certain goods, services or facilities, including the existing and future monetary claims and the proceeds generated, including the sale of goods, the supply of water, electricity, gas, warmth, and the use of intellectual property rights; the claims arising from the lease of movable property or real estate; the claims arising from the provision of services; the charging rights for real estate, roads, bridges, tunnels, ferry and other claims that are generated by loans or other credits. Accounts receivable does not include claims for payment arising from bills or other securities.


    From the above definition, we can see that the quality of accounts receivable should actually be monetary claims, rather than monetary claims can not be used as a pledge of accounts receivable. In addition, such claims should not be expressed in the form of bills or other valuable securities, because bills and other securities can be established as a pledge of rights, and because of the different nature of their negotiable instruments or securities, different principles for the implementation of the right of pledge and rules of registration are applicable.


    Generally speaking, it can be set. pledge Accounts receivable should be defined as claims. The determination here is not the determination of index amount and performance period, but rather the creditor's rights that can be practically enjoyed by creditors, that is, creditors have fulfilled their main obligations, such as the sale of goods, or the creditors' continuous performance of their obligations, such as continuous supply of electricity, etc., and accordingly, the debtor has the right to claim payment accordingly. If the goods are not yet sold and cannot be supplied, the creditor can not actually enjoy the creditor's rights. The accounts receivable have not yet been determined as the subject matter of the pledge. In this regard, the registration method has not been distinguished. The provisions of the commercial code of the United States are more clearly defined, which defines accounts receivable as "the right to collect payments for any goods sold or leased or to provide services, provided that such rights are not proved by bills or deeds deeds, whether or not they have fulfilled their obligations."


       User registration Pledge registration


    According to the provisions of the property law and the registration measures, the pledge of accounts receivable should be registered in the people's Bank of China's credit information center or its various branches, and the right of pledge shall be set up when registration is registered.


    According to the operation rules of the people's Bank of China credit receivable pledge registration and other related documents, the pledge of accounts receivable should be handled by the pledgee in the online registration system of the credit information center. Prior to the registration of pledge, the pledgee shall be registered as the user of the online registration system. The users of the registration system are divided into regular users and ordinary users. The common users are mainly designed for the larger registered institutions. The registration of regular users must submit corresponding audit materials to the credit center or sub center. Ordinary users are designed for institutions or individuals who are less registered or only need inquiries, but they are not yet registered as ordinary users. That is to say, even for the needs of queries, we must register as regular users.


    After registration, the pledgee can carry out the initial registration of the pledge according to the system's prompts. After the initial registration is completed, the system will automatically generate the PDF version of the pledge registration certificate and download it. The registration certificate can be used as evidence for the registration of pledge. Since the registration of accounts receivable is only a formal review of the registration documents of the pledgee, the pledgee shall carry out a substantive investigation of the accounts receivable and bear the corresponding consequences. This not only increases the cost of earlier investigation of the pledgee, but also increases the risk that the pledgee's pledge can not be realized.


    In judicial practice, there has been a court ruling that negates the validity of the registered accounts receivable pledge. Beijing (second) Intermediate People's Court (2009) No. 2 Zhong min word no. 14968th verdict, that is, the quality of the pledge will be issued by the court to execute the notice of accounts receivable set pledge right is not established.

    • Related reading

    Some Suggestions On Suppressing The Whitewashing Of Accounting Statements

    Accounting teller
    |
    2014/6/24 16:27:00
    30

    淺析會計報表粉飾的識別方法

    Accounting teller
    |
    2014/6/24 16:23:00
    17

    Common Means Of Inventory Report Whitewash

    Accounting teller
    |
    2014/6/24 16:22:00
    37

    Types Of Accounting Statements Whitewash

    Accounting teller
    |
    2014/6/24 16:16:00
    19

    How To Identify True And False Accounting Statements?

    Accounting teller
    |
    2014/6/24 16:11:00
    16
    Read the next article

    The Goddess Of Dressing And Dressing, Don'T Change Your Mother.

    Dress error correction posture: the wrong printing! Goddess changed aunt red Niang, bloomer printed with no flower eyes? Women stars recently pick Printed Dress also pick up the eye, every goddess made frequent mistakes, not change mother, is the matchmaker. Wrong: where Janice Man climax, the lace coat like autumn dress is full of the enchanting dance of square dance, the matching of wide legged trousers and old lady's flat shoes and the charm of a few Taijiquan. This old lady Cosplay is ab

    主站蜘蛛池模板: 国产小鲜肉男同志gay| 色悠久久久久久久综合网伊人| 永久免费毛片手机版在线看| 好看的国产精彩视频| 国产在线观看色| 久久精品水蜜桃av综合天堂| 国产精品真实对白精彩久久| 男人进女人下面全黄大色视频| 岳双腿间已经湿成一片视频| 国产另ts另类人妖| 久久大香香蕉国产| 亚洲国产成人va在线观看| 欧美zoozzooz在线观看| 在线观看一级毛片| 亚洲美女视频网址| 91精品一区二区三区在线观看| 精品午夜久久网成年网| 日本丰满岳乱妇在线观看| 国产主播在线观看| 中文字幕在线观看亚洲视频| 美女让男人捅爽| 小小视频日本高清完整版| 免费看男阳茎进女阳道动态图| 中文字幕在线视频第一页| 美女被免费视频网站a国产| 日韩电影免费在线观看| 国产在线精品美女观看| 久久一本一区二区三区| 黑人精品videos亚洲人| 欧美性大战xxxxx久久久| 在线电影一区二区| 亚洲天堂电影在线观看| 免费黄色福利视频| 日日AV色欲香天天综合网| 午夜精品福利影院| 久久久无码精品亚洲日韩蜜桃| 老子的大ji巴cao死你| 奶交性视频欧美| 亚洲日本va午夜中文字幕一区| 94久久国产乱子伦精品免费| 灰色的乐园未增删樱花有翻译|