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    相關(guān)學(xué)習(xí)資料
    文章無追索權(quán)保理的賬務(wù)處理怎么做?
    2021-12-23 16:03:21 2690 瀏覽

      對于無追索權(quán)保理的會計處理,企業(yè)一般通過應(yīng)收賬款、營業(yè)外支出、應(yīng)交稅費等科目來核算,相關(guān)的賬務(wù)處理該怎么做?

    無追索權(quán)保理做賬

      無追索權(quán)保理的會計分錄

      1、轉(zhuǎn)讓時:

      借:銀行存款(實際收到的款項)

        營業(yè)外支出

        其他應(yīng)收款(預(yù)計將發(fā)生的銷售折扣和折讓)

        壞賬準(zhǔn)備(保理業(yè)務(wù)中應(yīng)收債權(quán)已經(jīng)提取的壞賬準(zhǔn)備)

        財務(wù)費用(支付的保理手續(xù)費)

        貸:應(yīng)收賬款

      2、營業(yè)外收入實際發(fā)生銷售的退回和折讓

      借:主營業(yè)務(wù)收入

        財務(wù)費用

        應(yīng)交稅費——應(yīng)交增值稅(銷項稅額)

        貸:其他應(yīng)收款

      如何理解無追索權(quán)?

      無追索權(quán)一般是說企業(yè)將應(yīng)收賬款進行了買斷,企業(yè)應(yīng)將所出售的應(yīng)收債權(quán)予以轉(zhuǎn)銷,結(jié)轉(zhuǎn)計提的相關(guān)壞賬準(zhǔn)備,確認預(yù)計可能發(fā)生的銷售退回、銷售折扣、現(xiàn)金折扣等,確認開展保理的損益。

      什么是財務(wù)費用?

      財務(wù)費用是指企業(yè)為籌集生產(chǎn)經(jīng)營所需資金等而發(fā)生的費用,具體包括利息凈支出(利息支出減利息收入后的差額)、匯兌凈損失(匯兌損失減匯兌收益的差額)、金融機構(gòu)手續(xù)費以及籌集生產(chǎn)經(jīng)營資金發(fā)生的其他費用等。企業(yè)發(fā)生的財務(wù)費用在“財務(wù)費用”科目中核算,該科目屬于損益類一級科目,企業(yè)應(yīng)按費用項目進行明細賬的設(shè)置。

      什么是應(yīng)交稅費?

      應(yīng)交稅費包括有企業(yè)依法交納的增值稅、消費稅、企業(yè)所得稅、土地增值稅、城市維護建設(shè)稅、房產(chǎn)稅、土地使用稅、車船稅、教育費附加等稅費,以及在上繳國家之前,由企業(yè)代收代繳的個人所得稅等。

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    文章無追索權(quán)保理是什么?怎么做賬務(wù)處理?
    2021-07-19 16:56:53 2586 瀏覽

      無追索權(quán)保理,指保理商憑債權(quán)轉(zhuǎn)讓向供應(yīng)商融通資金后,即放棄對供應(yīng)商追索的權(quán)力,保理商獨自承擔(dān)買方拒絕付款或無力付款的風(fēng)險。那么其對應(yīng)的會計分錄要怎么做?

    無追索權(quán)保理是什么?

      無追索權(quán)保理計入什么科目?

      企業(yè)在簽訂了保理合同,出售應(yīng)收債權(quán)時,首先應(yīng)當(dāng)將按協(xié)議規(guī)定計算并實際收到的款項計入“銀行存款”等賬戶,將支付的手續(xù)費計入“財務(wù)費用”,并把預(yù)計將發(fā)生的銷售退回、折讓、現(xiàn)金折扣款先計入“其他應(yīng)收款”賬戶,同時,為區(qū)別于其他業(yè)務(wù)中產(chǎn)生的其他應(yīng)收款,保理業(yè)務(wù)中產(chǎn)生的其他應(yīng)收款還應(yīng)單獨設(shè)置明細科目。

      其次還應(yīng)對壞賬準(zhǔn)備分為兩種情況處理:(1)如果企業(yè)針對某項債權(quán)已計提了壞賬準(zhǔn)備(例如該債權(quán)發(fā)生當(dāng)期并未出售,下期才出售,而按照會計制度要求企業(yè)要在會計期末計提壞賬準(zhǔn)備),則出售該債權(quán)時應(yīng)同時沖減原已計提的壞賬準(zhǔn)備。(2)如果企業(yè)未計提壞賬準(zhǔn)備(例如當(dāng)期發(fā)生的債權(quán)當(dāng)期出售),則不需要沖減壞賬準(zhǔn)備。

      無追索權(quán)保理的賬務(wù)處理

      借:銀行存款(實際從保理商處收到的款項)

      財務(wù)費用(向保理商支付的手續(xù)費等)

      其他應(yīng)收款(企業(yè)預(yù)計將發(fā)生的銷售退回、折讓、現(xiàn)金折扣款)

      壞賬準(zhǔn)備(原已計提的壞賬準(zhǔn)備金額)

      貸:應(yīng)收賬款(所售出債權(quán)的賬面余額)

      無追索權(quán)保理是什么?

      無追索權(quán)保理是指保理商根據(jù)供應(yīng)商所提供的債務(wù)人核淮信用額度,在信用額度內(nèi)承購供應(yīng)商對該債務(wù)人的應(yīng)收賬款并提供壞賬擔(dān)保責(zé)任,在保理商因發(fā)生債務(wù)人信用風(fēng)險(即債務(wù)人情償能力不足或破產(chǎn)等情形而無法收回應(yīng)收賬款時),不能再向供應(yīng)商追索已發(fā)放的融資款,或在未發(fā)放融資款時,對于額度內(nèi)的應(yīng)收賬款仍在到期后一定期間內(nèi)未收回時應(yīng)向供應(yīng)商做出擔(dān)保付款。

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    文章Finance in Leadership
    2023-09-04 15:30:05 110 瀏覽

    課程背景

      What management and leadership skills do the most successful Senior Executives possess?What are the qualities and characteristics of the ideal finance leader?Recently,CFO Research Services,in collaboration with Tatum,surveyed 250 senior finance executives at North American companies on the non-technical business management and leadership skills that finance executives not only under pressure to manage financial compliance,processes,and controls in an environment of intense regulatory scrutiny,but also need to meet the demands of an expanded business mandate.

    Finance in Leadership

      Indisputably,broad management training will help senior executives manage and support the business,however they also seek training on industry and competitive dynamics,business management,and the skills often labeled as‘soft skills’-collaboration,negotiation,and communication.

      This training will offer practical guidance to Senior Executives on how to consolidate and promote their financial leadership by adopting the advanced leadership outcome model and the applicable financial signatures,as well as explore on how performance management and decision making are being embraced throughout companies and in diverse business categories.Through presentations from leading thought leader and cutting-edge case studies,this training will highlight the extensive reach of the achievement of enterprise’s valuation goals.

    課程收益

      A Revolutionary new approach to Executive assessment with a full suite of evaluation instruments

      Increasing the valuation of the enterprise by choosing the right alignment process to best achieve the enterprise’s valuation goals

      Enabling your top executives to understand the potential of their own financial profile to improve the enterprise’profitability and valuation and align their operational mission to the enterprise valuation goals.

      Understanding how to identify,select,and retain executives with a winning financial signature

      Strengthening enterprise Human Resource processes by implementing the correct HR processes for achieving the targeted level of profitability

      Turning analytics into action for gaining the ability to change course in volatile circumstances as well as a true competitive advantage

      Taking a methodical approach to improving decision making to boost revenue,shareholder return,and return on invested capital

    課程對象

      C-level including CEO,CFO,COO,CMO,Chief Human Resources Officer,Chief Learning Officer

      Line executives and managers including Vice-Presidents,P&L managers,General Managers

      Training and development executives,including leadership development managers

      Human resource executives including HR heads,recruitment,succession planning executives

    課程大綱

    Chapter 1

    Chapter 2

      -The Leadership Outcome Model

      -Identifying and Measuring Financial Style and Personality

      -The components of Financial Style and Personality

      -Work group 1:Buying Mission Exercise

      -Financial Signatures and Missions

      -The Nine Financial Signatures

      -How Financial Signature is impacted by Corporate Strategy

      -Work group 2:Team Financial Style Simulation

      -Are there Good and Bad Financial Signatures?

      -Financial Signature and Executive Performance

      -Strategy and Innovation

      -Operations

      -Sales

      -Quality

      -Customer Service

      -Valuation and Financial Mission

      -Defining the Financial Mission of an Executive

      -Why Financial Signature and Mission Differ

      -The Components of Financial Mission

      -Alignment of Financial Mission with Team,Business Unit and Company Financial Missions

      -Work group 3:Company Financial Style and Valuation Simulation

      -Maximizing Your Financial Performance

      -Turing Analytics into Action

      -Four Dimensions of Decision Making and Execution

      -Five Step Process for improving decision effectiveness

      -Financial Mission and Business Strategy

      -Work group 4:Valuation Impact of the CEO Exercise

      -Macroeconomic and Microeconomic Impacts of Financial Signature

      -Company Evolution

      -Capital Intensity

      -Market Evolution

      -Competitive Dynamics

      -Market Capitalization and Valuation

      -Work group 5:Competitive Simulation

      -Improving Leadership Outcome

      -Leadership Outcome Type and Financial Mission

      -Financial Mission and Career Success

      -Financial Mission and Leadership Agility

      -Changing Financial Mission

      -Work group 6:Leadership Outcome Simulation

      -Case StudyFinancial Mission and Outcome

      -Work group 7:Coaching Simulation

      -Conclusions in Financial Leadership

    想了解最新詳細課程大綱及資料,點擊網(wǎng)頁左側(cè)的在線咨詢圖標(biāo),與在線老師交流咨詢領(lǐng)取。

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    文章Lean Finance
    2023-08-23 16:10:35 93 瀏覽

    課程背景

      Worldwide famous‘Toyota pioneered lean practices’crashed and burned in early 2010,which changed the fate of the world top one automobile manufacturer and also rang the alarm bell to all the finance and operation executives that how to avoid Toyota tragedy while implementing lean finance into production.

      As the lean approach percolates into ever wider circles of operations,it ceases to be about best practice and starts to become a part of the fabric of doing business.The important thing,in the heat of competition,will be how well companies implement them and averse the follow-up risks,which caused by the diversity of cultures,infrastructures and environments.

    Lean Finance

      This training aims to look at wider ranging operational excellence programs and the methods of successful implementation.It is also more about building the energy and engagement of employees from the shop floor and the office pool upward,tapping into their ideas,focusing them on constant problem solving,and keeping them open to change and flexibility.

    課程收益

      Learning how companies like Boeing,Parker Hannifin,Siemens,Messier Dowty and hosts of smaller firms are revolutionizing accounting,control and measurement processes

      The first systematic lean program about the specifics of adapting financial systems to better serve lean operations by the world leading lean authority

      Providing accurate,timely and understandable information to motivate the lean transformation throughout the organization,and for decision-making leading to increased customer value,growth,profitability,and cash flow

      Using lean methods to eliminate waste from the accounting processes while maintaining thorough financial control

      Supporting the lean culture by motivating investment in people,providing information that is relevant and actionable,and empowers continuous improvement at very level of the organization

      Developing action plans for implementing Lean Accounting methods in participating companies considering the existing defense industry structural barriers

      Learning the approach of how to design and measure work to achieve business objectives to implement your lean system design

      Helping the design of a radically new way of the processes and savagely eliminating wastes from it

      Putting performance measurement on a different level

      Reducing customer wait times and creating value to them by kinds of tools

    課程對象

      Executive Leaders,Financial Professionals,Lean Specialists

      Financial Directors,Financial Managers,Accountants

      Senior Managers in Operations,Product,Procurement,Sales,and Marketing,etc.

      Highly recommending to bring a small group or team to the workshop to maximize the benefits

    課程大綱

      Lean Introduction

      Five Principles of Lean Thinking

      New lean methods of accounting,control&measurement

      Box Score

      The Structure of Box Score

      Box Score implementing in lean accounting to prioritize the lean improvement projects

      Value Stream Management

      The importance and helpfulness of value streams

      A standard method for determining the value stream flows

      Flows implementing for developing the best value stream organization

      Group Work:Design a value stream structure for a company making values and manifolds

      Lean Performance Measurements

      Lean measurements‘Starter Set’

      ‘Lean Performance Measurement Linkage Chart’

      Changing‘command&control’management style to a lean management style

      Value Stream Accounting

      Value streams as the primary cost objects

      Collecting information of summary,direct value stream revenue and cost

      Creating a‘Plain English’income statement

      Exercise

      Value Steam Capacity

      Value steam map

      Capacity model

      Value stream capacity usage and analysis

      Exercise

      Decision Making

      Box Score decision-making templates

      Effective decision making

      Exercise

      Transaction Elimination

      Identifying and eliminating the wasteful transactions

      Transaction Elimination Maturity Path Matrix

      Lean Accounting‘Footprint’Chart–current&future state

      Documenting the changes

      Exercise

      Box Score in an Administrative Process

      Box Score for monitoring and improving the process

      Radical improvement in an account payable process

      Implementation of Basic Lean Accounting

      Approach to the implementation of basic lean accounting


    想了解最新詳細課程大綱及資料,點擊網(wǎng)頁左側(cè)的在線咨詢圖標(biāo),與在線老師交流。

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    文章Transforming Finance Function
    2023-08-15 15:11:27 164 瀏覽

    課程背景

      Accenture research shows that more than 70%business results will be influenced by outstanding finance function.Any enterprise doesn’t achieve the finance function transforming will definitely be threatened in nowadays fierce competition for lacking of decision support.As qualified finance executives,we should simplify the underlying business process,increase the time of decision-making support.Worldwide top companies have seized the opportunity to transform the finance function to achieve more effective financial work,then how about you?

    Transforming \nFinance Function

      This course invites Dr.Alan Parkinson,the well-known professor of University College London,to be the honorable lecturer on presenting the impacts of the changing world on finance function,and raising the response of finance function to the external influences.Alan will also guide the finance executives to utilize‘DMAIC Principle’(Define,Measure,Analyze,Improve,and Control)for optimizing company’s finance process.This course will help companies create values from customers’perspective and implement effective financial reform for enhancing competitive advantages.

    課程收益

      ?Knowing current worldwide changes and their major influence on finance function

      ?Understanding the finance function solutions for coping the changes and the development tendency of finance accounting

      ?Learning‘DMAIC Principle’for optimizing the finance process

      ?Strengthening data mining and acknowledgement

      ?Building partnership between finance and management level

      ?Enhancing value creation from customers’perspective

    課程對象

      CFO

      Finance Director

      Chief Accountant

      Finance Manager

      Finance/Accounting Personnel

    培訓(xùn)大綱

    Day 1

    -The implications of a changing world for the Finance function

      -Tasks of Accountants

      -Changes in The Organisational World

      -Manual Workers vs Knowledge Workers

      -The Impact on the World of Accountants

      Finance in the Future

      -The Shift in Focus within Finance

      -Better Performance Through Better Finance Support

      -Finance and IT Interfaces

      -Changing Information Demands

      Improve the Finance process:Inputs into Outputs

      -Business Partners

      -Leanmethodology

      -Undesirable effects(UDEs)

      -Force field analysis

      Balanced scorecards

      -BSC KPIs

      -BSC Mechanisms

      -Practical Application

      -Advice For Successful Implementation

      -The Efficiency/Effectiveness Matrix

      Key performance indicators

      -Measuring Efficiency,Effectiveness,Economy

      -The 3Es&VFM

      -Holistic Measures

      -The Efficiency/Effectiveness Matrix

    Day 2

    USING BUDGETS TO MANAGE AND PLAN:Beyond Conventional Budgeting

      -STRATEGIC CORPORATE PLAN

      -Budget Relationships(based on commercial business)

      -Traditional Budgeting

      -Playing Games with the Budget

      -The Hockey Stick

      -Influencing behaviorthrough responsibility accounting

      -The Utility of Budgets

      FromOldtoNewBudgeting

      -Alternative Business Structures

      -Six Principles of Devolved Leadership

      -Unsuitability of Budgets

      -Six Adaptive Processes

      Thoughts about costs

      -Another Way of Looking at Costs

      -Full Costing

      -Contribution CostingContribution Significancein Your Area

      -Activity Based Costing and Illustration

      -Cost Pools

      Variances from Budgets

      -Making Sense of Budget Variances

      -Investigating Variances

    想了解詳細課程資料,點擊網(wǎng)頁左側(cè)的在線咨詢圖標(biāo),與在線老師交流。

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    文章Finance for Non-financial Executives
    2023-08-31 16:43:27 353 瀏覽

    課程背景

      CFO EVA,LIFO,FIFO,do these professional terms of accounting and finance still seem like a foreign language to you?Can you eliminate the mystery behind the numbers of the financial statements?Or,how would you utilize those financial concepts to become a greater asset to your company?

      As a business executive,you experience the tide of global change in ways few others do.And you know that to manage this tide,which will only intensify in the years ahead,you need a foundation that is at once timeless and flexible.Higher position means greater responsibility where understanding and talking the language of finance becomes a significant part of the job,executives at all levels need to be adequately equipped.

    Finance for \nNon-financial Executives

      Finance and Accounting for the Non-Financial Manager teaches the basics of financial reports,as well as the fundamentals of business valuation and the creation of shareholder value.The course begins by describing the accounting process and the creation of financial statement,meanwhile,reveals the company’s operation and finance truth behind the data.Once knowing how to read financial statements will be invaluable throughout your career,in analyzing business opportunities,assessing financial risks,communicating your ideas to others,and dealing with the real business situations.

    課程收益

      Breakthrough the language of finance

      Understanding the basic accounting model and its limitations

      Analyzing and interpreting financial statements within the context of industry analysis and macroeconomic fundamentals

      Mastering forecasting techniques

      Providing rigorous tools and approaches to measure the effectiveness of your expenditures

      Clarifying financial statements and their relationship to strategic decisions

      Communicating more effectively with financial managers and accountants

      Understanding different valuation techniques and respective benchmarks

    課程對象

      General Managers,Directors,Experienced Managers

      Vice President and Top Executives in all respective

      Business Managers,Department Heads&Managers

      Sales&Marketing Managers

      Accountants,Corporate Treasury Managers

      Investment Professionals

      Any staff with a non-financial background looking to learn the fundamentals of finance

    課程大綱

    Finance Fundamental

    Management Application

      -Introduction to the Course

      -The role of the finance function

      -Working with the finance teams

      -How companies succeed on finance?

      -Accounting InformationThe Language of Business

      -What is financial accounting?

      -Why Financial Accounting is necessary?

      -Some process,terminology and concepts

      -Learn how financial data is generated and reported

      -Users and interpretation of Financial Statements

      -Managers and Financial Statements

      -The concept of shareholder value

      -Demystifying Financial Statements

      -Components of Financial Reports:balance sheet and P&L

      -Use financial data to evaluate the performance of department,organization,or division

      -Understand how accountants measure income,and show how it is related to a balance sheet

      -Cost of goods sold

      -The accrual concept and timing adjustments

      -Financial statements:graphical balance sheet simulation

      -Revisit the Income Statement and Balance sheet in a financial perspective

      -Cash Flow Statement,Distinguishing income from cash flow

      -The shortcomings of accounting

      -Implications of Revenue Recognition

      -Know effects of fair value measurement on financial statement

      -Analysis of Financial StatementWhere do you find useful information?

      -Qualitative Characteristics of financial Information

      -Locate and use sources of information about business performance

      -How accounting information assists in decision making

      -Linking decisions to financial metrics

      -How to increase ROCE

      -Profitability ratios

      -Economic Value Added(EVA TM)

      -Financial Decision Making

      -Profitability,liquidity ratios

      -Managing working capital

      -Financial Leverage

      -Debt ratios

      -Measuring business risk

      -Cash management

      -Study of the Annual Report of a Listed Company

      -Case:analyzing and interpreting a listed companys annual report

      -Accounting Creates Value

      -Functions of management accounting

      -Management accounting compared to financial accounting

      -How the use of cost information defines its focus and form

      -Break-even analysis:ensuring fixed costs are covered

      -The costing principles and avoiding costing traps

      -The difference between traditional cost management systems and activity-based cost management systems

     

      -Budgeting and Forecasting:A Must in Pricing Effectively for Profit.Selecting the Best Costing Method and the Relevant Practical Pricing Theory

      -Budgeting and Forecasting:Two sides of the same process

      -Understanding the different steps involved in the process

      -How to minimize the risks in assessing the hypothesis underlying the performance

      -The cost information for pricing and product planning

      -Cost based pricing:a value-added approach

      -Customers:an outside in pricing

      -Competitors:predict their price

      -How to price effectively for profit,evaluating pricing methods

      -Case Study

      -Capital Investment Decision:Cash is King!

      -Cash flow forecasts as a planning tool

      -EBITDA,free cash flows

      -The analysis of return of capital employed,payback period,and discounted cash flow

      -Establishing cash flow forecasts

      -Calculating Net Present Values,IRR

      -Company Valuation:Risk and Corporate Characteristics

      -The fundamental tools of investment appraisal

      -The cost of capital and WACC,and how these are determined

      -The sensitivity analysis:how sensitive are key decision to potential changes in circumstances

      -Approaches to valuation

      -Capital Markets,Investment Banking and Financial Instruments:How to Face Your Long-term Financing Issues and More?

      -An introduction to capital markets

      -Different forms of financing(long term,short term)

      -Debt versus Equity

      -Gearing and beta factors

      -Capital Asset Pricing Models

      -Tax shields

      -Investing in China through Mergers or Acquisitions:Financial Business Practices and Managing the Related Risks

      -An Overview of the M&A market in China

      -Understanding the valuation gap between sellers and buyers

      -Understanding the structuring gap by the buyer

      -Understanding the negotiation gap between sellers and buyers

      -Understanding the execution gap

      -Understanding the challenges of the integration gap

      -Taking into account the Human dimension of any merger or acquisition

    想了解最新詳細課程大綱及資料,點擊網(wǎng)頁左側(cè)的在線咨詢圖標(biāo),與在線老師交流咨詢領(lǐng)取。

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    文章保理手續(xù)費計入什么科目?
    2020-06-03 11:35:54 10223 瀏覽

      保理手續(xù)費計入什么科目是會計工作中的常見問題,保理業(yè)務(wù)可以分為有追索權(quán)的保理和無追索權(quán)的保理,其相關(guān)的賬務(wù)處理是會計實務(wù)操作中必須熟練掌握的重點內(nèi)容。本文就針對保理手續(xù)費計入什么科目做一個相關(guān)介紹,來跟隨會計網(wǎng)一同了解下吧!

    保理手續(xù)費計入什么科目

      保理手續(xù)費計入哪個會計科目?

      答:保理手續(xù)費應(yīng)當(dāng)計入財務(wù)費用。

      保理融資賬務(wù)處理怎么做?

      一、有追索權(quán)保理的賬務(wù)處理

      1、轉(zhuǎn)讓時:

      借:銀行存款(按實際收到的款項)

      財務(wù)費用(按辦理保理業(yè)務(wù)時繳納的手續(xù)費)

      貸:短期借款

      如果企業(yè)銷售的這批貨物發(fā)生了退回,則做以下會計分錄:

      借:主營業(yè)務(wù)收入

      財務(wù)費用

      應(yīng)交稅費——應(yīng)交增值稅(銷項稅額)

      貸:應(yīng)收賬款

      到期時,如果購貨商能完全支付貨款,則作以下會計分錄:

      借:短期借款

      貸:應(yīng)收賬款

      若到期銀行收不回貨款,由于銀行附有追索權(quán),則企業(yè)就有義務(wù)償還相應(yīng)的費用:

      借:短期借款

      貸:銀行存款

      二、無追索權(quán)保理的賬務(wù)處理

      1、轉(zhuǎn)讓時:

      借:銀行存款(實際收到的款項)

      營業(yè)外支出

      其他應(yīng)收款(預(yù)計將發(fā)生的銷售折扣和折讓)

      壞賬準(zhǔn)備(保理業(yè)務(wù)中應(yīng)收債權(quán)已經(jīng)提取的壞賬準(zhǔn)備)

      財務(wù)費用(支付的保理手續(xù)費)

      貸:應(yīng)收賬款

      營業(yè)外收入

      2、實際發(fā)生銷售的退回和折讓:

      借:主營業(yè)務(wù)收入

      財務(wù)費用

      應(yīng)交稅金——應(yīng)交增值稅(銷項稅額)

      貸:其他應(yīng)收款

      保理業(yè)務(wù)分類有哪些?

      一、有追索權(quán)的保理、無追索權(quán)的保理

      按照保理商是否有追索權(quán)來劃分:

      有追索權(quán)的保理:具體指的是保理商不負責(zé)為債務(wù)人核定信用額度及提供壞賬擔(dān)保的義務(wù),僅提供包括融資在內(nèi)的其他業(yè)務(wù)。無論任何原因?qū)е聭?yīng)收賬款不能收回,保理公司都可以對賣方行使追索權(quán)。

      無追索權(quán)的保理:保理商對毫無爭議的已核準(zhǔn)的應(yīng)收賬款提供壞賬擔(dān)保,就可以稱為無追索權(quán)保理。這類保理業(yè)務(wù)很常見,優(yōu)點體現(xiàn)在企業(yè)能夠提前獲得融資,緩解資金壓力,還能避免和減少壞賬損失。

      二、明保理、暗保理

      按照保理商是否將保理業(yè)務(wù)通知買方來劃分:

      明保理:指的是銀行受讓國內(nèi)賣方(客戶)因向另一同在國內(nèi)的買方銷售品或提供服務(wù)所形成的應(yīng)收賬款,,在此基礎(chǔ)上為賣方提供應(yīng)收賬款賬戶管理和應(yīng)收賬款融資等一些列綜合性金融服務(wù)。

      暗保理:暗保理業(yè)務(wù)指的是債權(quán)人在不告知債務(wù)人的情況下將應(yīng)收賬款轉(zhuǎn)讓,債券人是可以對受讓人進行抗辯轉(zhuǎn)讓無效的。

      以上就是有關(guān)保理手續(xù)費計入什么科目的全部介紹,希望對大家有所幫助。會計網(wǎng)后續(xù)也會更新更多有關(guān)保理手續(xù)費的內(nèi)容,請大家持續(xù)關(guān)注!

    展開全文
    文章保理業(yè)務(wù)的賬務(wù)處理是什么?
    2021-02-27 10:32:13 3896 瀏覽

      保理業(yè)務(wù)是一項中介服務(wù),作為中間的保理商可以取得較高的服務(wù)傭金。核算保理業(yè)務(wù)時,一般分為追索權(quán)保理的賬務(wù)處理和無追索權(quán)保理的賬務(wù)處理。

    保理業(yè)務(wù)賬務(wù)處理

      保理業(yè)務(wù)如何做賬?

      追索權(quán)保理的賬務(wù)處理

      轉(zhuǎn)讓的時候:

      借:銀行存款(按實際收到的款項)

             財務(wù)費用(按辦理保理業(yè)務(wù)時繳納的手續(xù)費)

             貸:短期借款

      如果企業(yè)銷售的這批貨物發(fā)生了退回,則做如下分錄:

      借:主營業(yè)務(wù)收入

             財務(wù)費用

             應(yīng)交稅費—應(yīng)交增值稅—銷項稅額

             貸:應(yīng)收賬款

      到期時,如果購貨商能完全支付掉貨款,則:

      借:短期借款

             貸:應(yīng)收賬款

      若到期銀行收不回貨款,由于銀行附有追索權(quán),則企業(yè)就有義務(wù)償還相應(yīng)的費用:

      借:短期借款

             貸:銀行存款

      無追索權(quán)保理的賬務(wù)處理

      轉(zhuǎn)讓時:

      借:銀行存款(實際收到的款項)

             營業(yè)外支出

             其他應(yīng)收款(預(yù)計將發(fā)生的銷售折扣和折讓)

             壞賬準(zhǔn)備(保理業(yè)務(wù)中應(yīng)收債權(quán)已經(jīng)提取的壞賬準(zhǔn)備)

             財務(wù)費用(支付的保理手續(xù)費)

             貸:應(yīng)收賬款

                    營業(yè)外收入

      實際發(fā)生銷售的退回和折讓:

      借:主營業(yè)務(wù)收入

             財務(wù)費用

             應(yīng)交稅費—應(yīng)交增值稅—銷項稅額

             貸:其他應(yīng)收款

      有追索權(quán)保理與無追索權(quán)保理有什么區(qū)別?

      依保理商是否承擔(dān)債務(wù)人的信用風(fēng)險分類,保理可分為有追索權(quán)保理(回購保理)和無追索權(quán)保理(買斷保理)。

      有追索權(quán)保理:又稱非買斷保理、回購保理,指保理商不承擔(dān)為債權(quán)人提供信用風(fēng)險但保義務(wù)的保理。無論應(yīng)收賬款因何種原因不能收回,保理商都有權(quán)向債權(quán)人索回已付融資款項并拒付尚未收回的款項。

      無追索權(quán)保理:又稱買斷保理,指保理商承擔(dān)債務(wù)人付款風(fēng)險的保理。如債務(wù)人發(fā)生信用風(fēng)險,保理商不能向債權(quán)人追索已發(fā)放的融資款,并應(yīng)履行全部付款義務(wù)。

    展開全文
    文章應(yīng)收賬款保理是什么?分類包括哪些?
    2021-03-22 21:18:38 1414 瀏覽

      企業(yè)發(fā)生的應(yīng)收賬款保理業(yè)務(wù)是一種低成本融資,可以加快資金周轉(zhuǎn),也能增強銷售能力。那么應(yīng)收賬款保理如何理解?有哪些分類?

    應(yīng)收賬款保理

      應(yīng)收賬款保理是什么意思?

      應(yīng)收賬款保理是企業(yè)將賒銷形成的未到期應(yīng)收賬款在滿足一定條件的情況下,轉(zhuǎn)讓給商業(yè)銀行,以獲得銀行的流動資金支持,加快資金周轉(zhuǎn)。

      應(yīng)收賬款保理分類有哪些?

      按照保理商是否有追索權(quán)

      有追索權(quán)保理(非買斷型):供應(yīng)商將債權(quán)轉(zhuǎn)讓給保理商,供應(yīng)商向保理商融通貨幣資金后,如果購貨商拒絕付款或無力付款,保理商有權(quán)向供應(yīng)商要求償還預(yù)付的貨幣資金,如購貨商破產(chǎn)或無力支付,只要有關(guān)款項到期未能收回,保理商都有權(quán)向供應(yīng)商進行追索,因而保理商具有全部“追索權(quán)”。

      無追索權(quán)保理(買斷型):是指保理商將銷售合同完全買斷,并承擔(dān)全部的收款風(fēng)險。

      按是否通知購貨商保理情況

      明保理:指保理商和供應(yīng)商需要將銷售合同被轉(zhuǎn)讓的情況通知購貨商,并簽訂保理商、供應(yīng)商、購貨商之間的三方合同。

      暗保理:指供應(yīng)商為了避免讓客戶知道自己因流動資金不足而轉(zhuǎn)讓應(yīng)收賬款,并不將債權(quán)轉(zhuǎn)讓情況通知客戶,貨款到期時仍由銷售商出面催款,再向銀行償還借款。

      按是否提供預(yù)付賬款融資

      折扣保理(融資保理):即在銷售合同到期前,保理商將剩余未收款部分先預(yù)付給銷售商,一般不超過全部合同額的70%~90%。

      到期保理:指保理商并不提供預(yù)付賬款融資,而是在賒銷到期時才支付,屆時不管貨款是否收到,保理商都必須向銷售商支付貨款。

      應(yīng)收賬款保理業(yè)務(wù)流程有哪些?

      應(yīng)收賬款保理業(yè)務(wù)流程如下:

      1、賣方企業(yè)與保理商簽訂保理協(xié)議,一般賣方需要將通過賒銷而產(chǎn)生的合格應(yīng)收賬款出售給保理商。

      2、簽訂協(xié)議后,對于無追索權(quán)保理,保理商首先要對賣方企業(yè)的客戶。

      3、進行資信評價,并對該客戶核定一個信用額度,在這一信用額度內(nèi)的應(yīng)收賬款成為"核準(zhǔn)的"應(yīng)收賬款。

      4、對這部分應(yīng)收賬款,當(dāng)賣方企業(yè)的客戶無能力付款時,保理商對賣方?jīng)]有追索權(quán)。

      5、付款時,保理商將向賣方追索,收回向其提供的融資。

    展開全文
    文章ACCA(F9)易混淆考點詳解:Finance for SMEs
    2021-07-08 14:11:32 927 瀏覽

      在ACCA考試中,F(xiàn)9階段的 “Financefor SMEs 中小企業(yè)融資”一直都是考生們最容易混淆的考點之一,為了是大家進一步理解,會計網(wǎng)整合了相關(guān)知識點進行詳解,希望有所幫助。

    ACCA(F9)易混淆考點詳解

      Owner financing. 比如小豬佩奇想要開一個麻辣香鍋,最直接的融資方式就是他自己掏錢,如果不夠,找親戚大豬佩奇借錢。

      Overdraft. 同學(xué)們要了解所有的liability都是企業(yè)的融資,包括overdraft,payable,bankloan等,所以小豬佩奇可以辦理很多信用卡,因為每個信用卡都有透支額度,這樣就可以利用透支額度來融資。但是注意overdraft一般融資期只有一個月,所以最好不要逾期,否則overdraft的利息是非常高的。

      Bank loan. 如果可以,就找銀行借款。但是這個對于一個麻辣香鍋店似乎有點困難。因為抵押物比較少。

      Payable. 拖欠供應(yīng)商的錢,欠錢就是賺錢。小豬佩奇買麻辣香鍋店的盤子、椅子、菜品都不立即付錢,可以和供應(yīng)商協(xié)商一個payable period,過段時間有錢了再付。不過也比較難,畢竟我們一般買菜都是去菜市場或者超市,不付錢?

      Business angel financing. 找天使投資。如果小豬佩奇的麻辣香鍋店有很好的business strategy,戰(zhàn)略比較好,或者business model非常新穎,像mobike等共享單車一樣,那么就很有可能吸引天使投資人的注意。比如新東方的俞敏洪等都是著名的Angel。

      VC. 找風(fēng)險投資。這個一般適用于企業(yè)是中型企業(yè)。比如高頓財經(jīng),那么可以找Venture capital。國內(nèi)的紅杉資本、阿里巴巴等等都是著名的VC。但是找VC是有風(fēng)險的,很多VC都是大額注入資金,但是對于manager有很多限制。比如要求小豬佩奇三年內(nèi)要把麻辣香鍋做上市,否則就低價收購90%以上小豬佩奇在麻辣香鍋的股權(quán)。那么小豬佩奇這三年會趕腳亞歷山大。因為如果不能做上市,相當(dāng)于自己辛辛苦苦生的孩子送給了別人。

      Leasing. 如果沒有錢,可以租椅子,租桌子,租店面operating leasing和financing leasing任您挑選。

      Factor. 找保理公司。也就是把應(yīng)收賬款賣掉,比如現(xiàn)在小豬佩奇店里面有30個客戶一共欠款50000元,那么可以讓保理公司幫忙收款,這時候保理公司會收一筆高額的factor fee(所以,一個小規(guī)模的麻辣香鍋店,找保理?還是算了吧;而且因為客戶都是散戶居多,不是公司,所以factor也未必幫小豬佩奇收款)

      P2P. 國內(nèi)今年來創(chuàng)新的peer to peer是一種非常好的幫助中小企業(yè)解決融資難問題的business model.比如什么什么財富管理公司、微粒貸、拍拍貸(插播廣告一條,拍拍貸目前美國上市公司,老大曾是高頓學(xué)員)。這種P2P可以翻譯為眾籌。就是每一個人有錢了就把錢放進拍拍貸,金額可大可小(有去銀行買過理財?shù)耐瑢W(xué)會知道,理財一般是有認購的初始額度要求的,比如5萬,10萬的;但是同學(xué)們手中可能只有200,也想賺點利息,又嫌棄余額寶給的利息少,怎么辦呢?可以放進拍拍貸)。拍拍貸后面會把錢借給中小企業(yè)SMEs,讓后中小企業(yè)還錢給拍拍貸,拍拍貸再把利息支付給大眾??瓷先ズ芎唵?,和商業(yè)銀行的business model一樣,就是賺取存貸款利息差。但是需要這些財富管理公司對于中小企業(yè)的還款能力有一個很好的評估,否則就是龐氏騙局。

      來源:ACCA學(xué)習(xí)幫

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    文章cma考試知識點總結(jié):經(jīng)營活動現(xiàn)金流及壞賬的處理
    2022-02-24 10:02:57 714 瀏覽

      時光匆匆,距離cma四月份的考試還有一個多月的時間,考生正在緊張的備考當(dāng)中,會計網(wǎng)為了讓大家節(jié)約時間,總結(jié)了經(jīng)營活動現(xiàn)金流和應(yīng)收賬款壞賬處理方法的知識點。

    經(jīng)營活動現(xiàn)金流及壞賬的處理

      納入經(jīng)營性現(xiàn)金流的活動有哪些?

      1、經(jīng)營活動產(chǎn)生的現(xiàn)金流:是指與正常業(yè)務(wù)活動相關(guān)的現(xiàn)金流量,包括:收取客戶的現(xiàn)金;利息的收支;股息的收入。

      2、投資活動產(chǎn)生的現(xiàn)金流:是指與長期資產(chǎn)賬戶相關(guān)的現(xiàn)金,包括:出售不動產(chǎn)、廠房、設(shè)備和證券收到的現(xiàn)金,購買不動產(chǎn)、廠房、設(shè)備和證券支付的現(xiàn)金。

      3、籌資活動產(chǎn)生的現(xiàn)金流:是指與負債和權(quán)益賬戶相關(guān)的現(xiàn)金,包括:取得借款或發(fā)行股票所獲得的現(xiàn)金流入,以及償還借款和向股東發(fā)放股利產(chǎn)生的現(xiàn)金流出。

      應(yīng)收賬款壞賬確認的方法

      1、直癀注銷法:在壞賬實際發(fā)生的時候,直接在應(yīng)收賬款余額中剔除對應(yīng)金額即可。

      優(yōu)點:簡單可靠

      缺點:不符合配比原則,除非金額極小,不然不能使用

      2、備抵法:在賒銷發(fā)生的時候根據(jù)歷史經(jīng)驗預(yù)估壞賬率,預(yù)提壞賬費用在損益表上扣除。

      優(yōu)點:1滿足配比原側(cè)2在資產(chǎn)負債表上報告了應(yīng)收賬款的可實現(xiàn)凈值

      缺點:會計處理相對復(fù)雜,壞賬比例的確定一定程度上具有主觀性

      應(yīng)收賬款出售的兩種形式定義說明

      應(yīng)收賬款出售又稱為應(yīng)收賬款保理,分為有追索權(quán)的應(yīng)收賬款出售和無追索權(quán)的應(yīng)收賬款出售。

      有追索權(quán)的應(yīng)收賬款出售:屬于表外融資,出售方在債務(wù)人違約的情況下需要向收購方支付相應(yīng)的款項

      無追索權(quán)的應(yīng)收賬款出售:出售方不再承擔(dān)任何收賬風(fēng)險和信貸損失。

    展開全文
    文章選擇追索權(quán):票據(jù)交易中的重要環(huán)節(jié)
    2023-09-28 15:19:06 319 瀏覽

      在票據(jù)交易中,選擇追索權(quán)是一個非常重要的環(huán)節(jié)。追索權(quán)是票據(jù)持有人在票據(jù)到期后,向承兌人、付款人或者其他承擔(dān)票據(jù)責(zé)任的人請求償還票據(jù)金額的權(quán)利。選擇追索權(quán)的不同,將直接影響到票據(jù)交易的成敗和各方的利益。本文將從付受匯票、雙重性質(zhì)賬戶、單位決算、最優(yōu)質(zhì)量成本、財務(wù)安全、約定禁止背書、提示付款待簽收、大財務(wù)、票據(jù)特征等方面進行邏輯分析,探討選擇追索權(quán)的重要性和注意事項。

      一、付受匯票

      付受匯票是指持票人向付款人發(fā)出的要求支付一定金額的書面指令。付受匯票的發(fā)出,意味著持票人對付款人有一定的信任,相信付款人會在規(guī)定的時間內(nèi)履行付款義務(wù)。然而,這種信任并不是絕對的,一旦付款人未能按時履行付款義務(wù),持票人就需要通過選擇追索權(quán)來維護自己的權(quán)益。

    選擇追索權(quán):\n票據(jù)交易中的重要環(huán)節(jié)

      二、雙重性質(zhì)賬戶

      雙重性質(zhì)賬戶是指在票據(jù)交易過程中,涉及到的兩個或多個賬戶具有相互關(guān)聯(lián)的性質(zhì)。這些賬戶可以是承兌人、付款人或其他承擔(dān)票據(jù)責(zé)任的人的賬戶。在選擇追索權(quán)時,需要考慮這些賬戶之間的關(guān)系,以確保選擇的追索權(quán)能夠有效地維護持票人的權(quán)益。

      三、單位決算

      單位決算是指企業(yè)在會計年度結(jié)束時,對本單位的財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量等方面進行全面、系統(tǒng)的總結(jié)和報告。在選擇追索權(quán)時,需要參考單位決算的數(shù)據(jù),以便更準(zhǔn)確地判斷付款人的信用狀況和償債能力。

      四、最優(yōu)質(zhì)量成本

      最優(yōu)質(zhì)量成本是指在保證產(chǎn)品質(zhì)量的前提下,實現(xiàn)最低成本的生產(chǎn)方式。在選擇追索權(quán)時,可以借鑒最優(yōu)質(zhì)量成本的理念,尋求在維護持票人權(quán)益的同時,降低追索費用和時間成本。

      五、財務(wù)安全

      財務(wù)安全是指在財務(wù)管理過程中,確保企業(yè)資產(chǎn)安全、經(jīng)營穩(wěn)定和償債能力的一種狀態(tài)。在選擇追索權(quán)時,需要充分考慮財務(wù)安全的因素,避免因為追索權(quán)的行使而導(dǎo)致企業(yè)陷入財務(wù)危機。

      六、約定禁止背書

      約定禁止背書是指在票據(jù)上明確約定禁止將票據(jù)權(quán)利轉(zhuǎn)讓給他人的一種條款。在選擇追索權(quán)時,需要遵守這一約定,以免觸犯法律,導(dǎo)致票據(jù)無效。

      七、提示付款待簽收

      提示付款待簽收是指在票據(jù)到期后,持票人向付款人發(fā)出提示付款的通知,要求付款人在規(guī)定的時間內(nèi)簽收。在選擇追索權(quán)時,可以根據(jù)提示付款待簽收的情況,判斷付款人的信用狀況和償債意愿。

      八、大財務(wù)

      大財務(wù)是指在企業(yè)財務(wù)管理中,對各個財務(wù)環(huán)節(jié)進行全面、系統(tǒng)、協(xié)調(diào)的管理。在選擇追索權(quán)時,可以借鑒大財務(wù)的理念和方法,確保追索權(quán)的行使能夠有效地維護持票人的權(quán)益。

      九、票據(jù)特征

      票據(jù)特征是指票據(jù)作為一種信用工具所具有的獨特性質(zhì)。在選擇追索權(quán)時,需要充分了解票據(jù)的特征,以便更好地把握追索權(quán)的運用時機和方式。

      綜上所述,選擇追索權(quán)是票據(jù)交易中的一個重要環(huán)節(jié)。在實際運作中,需要充分考慮各種因素,確保選擇的追索權(quán)能夠有效地維護持票人的權(quán)益。同時,還需要關(guān)注票據(jù)的其他特性,如雙重性質(zhì)賬戶、單位決算等,以便更全面地把握票據(jù)交易的風(fēng)險和機遇。


    展開全文
    文章付款請求權(quán)和追索權(quán)有哪些區(qū)別?
    2021-04-21 19:55:14 1358 瀏覽

      根據(jù)相關(guān)規(guī)定可知,我國的票據(jù)權(quán)利可分為付款請求權(quán)和追索權(quán),這兩者雖然體現(xiàn)在同一張票據(jù)上,但各不相同。

    付款請求權(quán)和追索權(quán)

      什么是付款請求權(quán)?

      是指持票人向匯票的承兌人、本票的出票人、支票的付款人出示票據(jù)要求付款的權(quán)利,是第一順序權(quán)利,又稱上要票據(jù)權(quán)利。行使付款請求權(quán)的持票人可以是票據(jù)記載的收款人或最后被背書人;擔(dān)負付款請求權(quán)付款義務(wù)的主要是主債務(wù)人。

      什么是追索權(quán)?

      即指匯票到期被拒絕付款或其他法定原因出現(xiàn)時,持票人獲得請求其前手償還匯票金額及有關(guān)損失和費用的權(quán)利。

      付款請求權(quán)和追索權(quán)的區(qū)別

      1、權(quán)利主體不同。行使追索權(quán)的主體既可以是票據(jù)權(quán)利人,也可以是履行了清償義務(wù)的被追索人,而行使付款請求權(quán)的主體只能是最后持票人。

      2、行使對象不同。付款請求權(quán)的行使對象只能是票據(jù)上的付款人,而追索權(quán)的行使對象則包括除付款人之外的其他所有票據(jù)債務(wù)人,追索權(quán)人可自由地向票據(jù)上的出票人、背書人、保證人等行使追索權(quán)。

      3、權(quán)利行使的時間不同,追索權(quán)既可以在票據(jù)到期之前行使,也可以在票據(jù)到期之后行使,而付款請求權(quán)只能在票據(jù)到期后才能行使。

      4、行使的次序不同。持票人必須首先行使付款請求權(quán),所以付款請求權(quán)被稱為第一票據(jù)權(quán)利。持票人行使付款請求權(quán)有兩個結(jié)果,一是付款人履行了付款義務(wù),持票人付款請求權(quán)二道滿足,票據(jù)關(guān)系消滅,無從發(fā)生追索權(quán)。二是持票人付款請求權(quán)無法實現(xiàn)或有無法實現(xiàn)之虞,則可行使追索權(quán),因此追索權(quán)是第二次票據(jù)權(quán)利。

      5、行使條件不同。付款請求權(quán)是無條件的票據(jù)權(quán)利。而追索權(quán)的行使則是有條件的,持票人必須在法定條件發(fā)生時方可行使。

      6、行使次數(shù)不同。付款請求權(quán)行使一次得到滿足后,即行消滅。而追索權(quán)則可以多次行使,持票人行使追索權(quán)時,在獲得被追索人的清償后,追索權(quán)并未消滅,而是移轉(zhuǎn)給被追索人,由被追索人再向其前手行使追索權(quán)。

      7、支付金額不同。付款請求權(quán)請求支付的金額為票據(jù)金額,而追索權(quán)請求支付的金額除了票面金額之外,還包括利息,以及取得有關(guān)拒絕證明等有關(guān)費用。

           8、根據(jù)我國票據(jù)法的規(guī)定,付款請求權(quán)的消滅時效一般為兩年,而追索權(quán)的消滅時效一般為6個月,再追索權(quán)的消滅時效一般為三個月。

    展開全文
    文章有追索權(quán)保理會計分錄,涉及哪些會計處理?據(jù)說聰明的會計都收藏了!
    2020-04-10 12:47:23 2174 瀏覽

      有追索權(quán)保理會計分錄,涉及哪些會計處理?追索權(quán)保理指的是保理商僅僅提供包括融資在內(nèi)的其他服務(wù),有追索權(quán)保理又可劃分為公開型及隱蔽性。接下來就跟著會計網(wǎng)小編一起來看看有追索權(quán)保理的會計分錄吧!據(jù)說聰明的會計都收藏了!

    有追索權(quán)保理會計分錄,涉及哪些會計處理

      有追索權(quán)保理會計分錄,涉及哪些會計處理?

      1、保理額度的核準(zhǔn)與批復(fù),其會計處理如下所示:

      收:未履行貸款承諾

      2、保理融資放款,其會計處理具體如下:

      付:未履行貸款承諾

      收:已履行貸款承諾

      借:國際(國內(nèi))保理融資

      貸:單位活期存款

      3、保理融資發(fā)放期間結(jié)轉(zhuǎn)應(yīng)收利息,會計分錄具體如下:

      借:其他應(yīng)收利息

      貸:保理融資利息收入

      4、應(yīng)收賬款轉(zhuǎn)讓的會計處理:

      收:應(yīng)收國際(國內(nèi))保理款項

      如何管理好應(yīng)收賬款?需要注意什么?

      5、應(yīng)收賬款回購涉及的會計分錄:

      借:單位活期存款

      貸:國際(內(nèi))保理融資

      保理融資利息收入

      其他中間業(yè)務(wù)收入

      付:應(yīng)收國際(國內(nèi))保理款項

      付:已履行貸款承諾

      收:未履行貸款承諾

      6、應(yīng)收賬款付款相關(guān)會計分錄如下所示:

      借:存放總行備付金等

      貸:國際(國內(nèi))保理融資

      其他應(yīng)收利息

      保理融資利息收入

      其他中間業(yè)務(wù)收入

      單位活期存款

      付:應(yīng)收國際(國內(nèi))保理款項

      付:已履行貸款承諾

      收:未履行貸款承諾

      有追索權(quán)保理介紹

      有追索權(quán)保理指的是供應(yīng)商將債券轉(zhuǎn)讓給保理商的情況下,供應(yīng)商向保理商融通貨幣資金之后,假設(shè)購貨商拒絕付款或者無力付款的,對于保理商而言,都有權(quán)利向供應(yīng)商提出償還預(yù)付貨幣資金這一要求。假設(shè)購貨商是破產(chǎn)或者無力支付的,若是有關(guān)款項到期還未能收回,那么保理商都有權(quán)利向供應(yīng)商進行追索。也就是有追索權(quán)保理對于保理商是比較有利的。

      有追索權(quán)保理可以劃分為公開型及隱蔽型。公開型指的是保理商將債券轉(zhuǎn)讓事實在其為債權(quán)人提供保理款之前,就已經(jīng)通知到債務(wù)人。而隱蔽型指的是保理商在發(fā)放保理款之前,暫時沒有債券轉(zhuǎn)讓事實通知到債務(wù)人。但不管哪種原因?qū)е聭?yīng)收賬款不能收回,對于保理公司而言,均可對賣方行使相應(yīng)的追索權(quán)。


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    文章無基礎(chǔ)考cpa辦法
    2022-09-19 16:00:21 304 瀏覽

      無基礎(chǔ)考cpa,首先要保證每天有固定和充裕的學(xué)習(xí)時間,由于cpa考試屬于會計、審計、稅務(wù)等領(lǐng)域的一項頂級證書考試,有較高的考試難度,因此,建議零基礎(chǔ)的考生必須從基礎(chǔ)到重點的章節(jié)循序漸進地學(xué)習(xí)。如果考生直接學(xué)習(xí)重點章節(jié)的,很容易因為知識點不連貫而遺忘所記憶的內(nèi)容。

    CPA考試

      無基礎(chǔ)考cpa科目搭配建議

      兩門考試科目搭配方案

      建議1:會計+稅法

      會計及稅法這兩科考試內(nèi)容聯(lián)系緊密,學(xué)習(xí)時相輔相成,同時也可以節(jié)約備考時間。

      建議2:審計+經(jīng)濟法

      選擇將審計及經(jīng)濟法放在一起考,主要原因是可以緩解考生的備考壓力。審計難度較大,須有一定的會計基礎(chǔ)。而經(jīng)濟法相對簡單,容易考過。

      三門考試科目搭配方案

      建議1:會計+稅法+審計

      三者之間的聯(lián)系度。會計、稅法兩門考試相互聯(lián)系;會計和審計也有著緊密聯(lián)系。這樣一來,對知識更能融會貫通,并且提高效率。

      建議2:會計+財管+戰(zhàn)略

      財管及戰(zhàn)略科目的考試內(nèi)容有一定關(guān)聯(lián)度,且戰(zhàn)略這一科并不難。學(xué)習(xí)會計也正是在為財管打基礎(chǔ)。選擇這三科一起報考,一定程度上提高考試通過率。

      無基礎(chǔ)考cpa用什么教材

      無基礎(chǔ)考cpa可以選擇看由中注協(xié)根據(jù)《注冊會計師全國統(tǒng)一考試大綱——專業(yè)階段考試》和《注冊會計師全國統(tǒng)一考試大綱——綜合階段考試》組織編寫的《會計》、《審計》、《財務(wù)成本管理》、《經(jīng)濟法》、《稅法》、《公司戰(zhàn)略與風(fēng)險管理》專業(yè)階段考試輔導(dǎo)教材、專業(yè)階段和綜合階段試題匯編、經(jīng)濟法規(guī)匯編等,通常由中國財經(jīng)出版?zhèn)髅郊瘓F出版并發(fā)行,考生可在中國財經(jīng)出版?zhèn)髅郊瘓F指定的網(wǎng)上書店進行購買。

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