應收帳款移轉 - 會計

Co. AAA assigned $10,000 accounts receivable to a finance company, receiving
an advance of 90% less a service charge of $400. Later, $2,000 of these receivables were collected by Co. AAA and
remitted to the finance company with an additional$200 of interest. Given this information, which entry would not be made by
Co. AAA?

a. Cash…………………………………….. 8,600
Assignment Service Charge Expense….. 400
Accounts Receivable……………….... 9,000

b. Note Payable…………………………… 2,000
Interest Expense………………………... 200
Cash………………………………….. 2,200

c. Cash…………………………………….. 2,000
Accounts Receivable Assigned……… 2,000

d. Accounts Receivable Assigned………… 10,000
Accounts Receivable………………… 10,000

答案是A請問為什麼呢?

另一題
大有公司於95年12月30日以有追索權方式轉讓應收帳款$60,000與客帳代理商，手續費為
$25,000另保留%5之帳款作為扣抵壞帳及銷貨折扣之用。此交易為融資處理。96年1月份發
生之壞帳及銷貨折扣分別為$3000及$1,000 若客帳代理商於96/2/1結清帳款並向公司收取
差額則有關大有公司與客帳代理商結清帳款之分錄何者正確?

a借利息費用$3000
B貸應收帳款轉讓折價$2500
c借現金$1000
d貸應收帳款轉讓負債$60,000

答案是B

麻煩解答謝謝!!

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