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ju you rong zi xing zhi de shou hou hui gou hui ji chu li gai jin
Pages: 26-27
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  售后回购融资性质回购期实际利率法;
Abstract: 本文针对具有融资性质的售后回购交易,指出在回购期较长时,其会计处理中存在的两个问题:通过"其他应付款"账户进行核算,融资费用采用直线法摊销。通过案例形式,详细阐述了相关的改进建议。
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