标题: 关于receivable with recourse [打印本页]
作者: yseric 时间: 2009-4-16 06:20 标题: 关于receivable with recourse
When receivables are sold with recourse, I understand the seller is responsible if any customer refuses to pay. However, what are the effects on the seller's balance sheet after the receivables are sold?
作者: hulalaoyyy 时间: 2009-4-16 07:47
也就是说 receivables are sold with recourse 的意思就是：seller is responsible if any customer refuses to pay ？楼下解答下
作者: helloalan 时间: 2009-4-27 11:04
for financial reporting, the sale of receivable with recourse leads to a decrease in account receivable and an increase in cash or equivalents.
for analysis, the sale of receivable should be treated as off-balance financing. The amount should be added back to account receivable and to liabilities. The cash flow should be recognized as CFF not CFO.
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