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ying shou kuan xiang zhuan rang he suan zhong ying zhu yi de san ge wen ti
Pages: 118-119
Year: Issue:  16
Journal: Finance and Accounting Monthly

Keyword:  商业汇票转让附追索权不附追索权;
Abstract: 我们在处理应收款项转让核算中的争议问题时,应遵循实质重于形式、重要性和谨慎性等要求,在会计准则框架范围内,灵活选择核算方法,做到既规范又简洁。笔者结合案例,对应收款项转让核算中的三个疑难问题进行阐述。
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