帮忙解释下这个题目啊 credit, reports, company, accounts, effective

hitman1986

when a company reports a sale of accounts receivables but retains the effective credit risk for the uncollected receivables ,这句话的结果是到底是receivables高估了还是低估了

胡老师

应收账款低估了，比如应该是10000，但由于出售之后，只报告了6000，调整的方法是增加应收账款，同时增加短期借款，即将其为负债处理。