掃碼下載APP
及時接收最新考試資訊及
備考信息
Gar Co. factored its receivables without recourse with Ross Bank. Gar received cash as a result of this transaction, which is best described as a:
a. Loan from Ross collateralized by Gar's accounts receivable.
b. Sale of Gar's accounts receivable to Ross, with the risk of uncollectible accounts transferred to Ross.
c. Sale of Gar's accounts receivable to Ross, with the risk of uncollectible accounts retained by Gar.
d. Loan from Ross to be repaid by the proceeds from Gar's accounts receivable.
答案:D
Explanation
Choice "b" is correct. Factoring receivables without recourse is a sales transaction. Factoring without recourse transfers the risk of uncollectible accounts to the buyer.
Choice "a" is incorrect. Pledging receivables is the process of obtaining a loan using the receivables as collateral.
Choice "d" is incorrect. Assigning receivables is the process of obtaining a loan by transferring to the lender the debtor's right to cash collected on receivables.
Choice "c" is incorrect. Factoring receivables may be treated as a sales transaction. Factoring with recourse leaves the risk of uncollectible accounts with the seller.
Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 视频一区在线观看 | 国产一区二区在线观看视频 | 成人免费视频一区二区 | 国内在线视频 | 99精品视频免费观看 | 国产精品三级在线观看 | 99青草| 久久久三级 | 国产精品久久久久久久久免费相片 | 国产精品xxxx| 午夜小网站 | 婷婷影视| 一区免费在线 | 中文av在线播放 | 久久久天堂国产精品女人 | 久久久久99精品国产片 | 国产精品一区二区三 | 日韩欧美中文在线 | 久久精品国产清自在天天线 | 美女网站视频色 | 日韩久久久久久久 | 国产精品一区二区三区久久 | 日韩欧美在线免费 | 欧洲三级在线 | 精品在线免费观看 | 精品三区 | 精品一区二区电影 | 欧美一区二区在线播放 | 久久久91精品国产一区二区三区 | www.99精品 | 91网站免费观看 | 日皮视频免费观看 | 日韩手机在线视频 | 一区二区三区日韩 | av大片在线| 亚洲成人二区 | 国产精品久久久久久在线 | 成人黄色免费 | 日韩欧美高清视频 | 欧美色人| 国产午夜精品一区二区三区四区 |