應收款出售問題 - 會計
By Carolina Franco
at 2014-06-09T17:24
at 2014-06-09T17:24
Table of Contents
C 4 甲公司將丙客戶之應收帳款$200,000,以有限追索權方式出售給乙銀行,並保證移轉的應收帳款最少可收現$160,000,三個月內可收現完畢,乙銀行負責向丙客戶收款,同時不得轉售該應收帳款。乙銀?向甲公司收取應收帳款總額 3%作為手續費,甲公司取得現?$194,000,保證負債的公允價值為$16,000。甲公司於移轉應收帳款的分?中應認?的?益或損失為何?
(A)?益$10,000 (B)損失$6,000 (C)損失$22,000 (D)損失$24,000
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(A)?益$10,000 (B)損失$6,000 (C)損失$22,000 (D)損失$24,000
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By Madame
at 2014-06-12T23:35
at 2014-06-12T23:35
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