關於金融資產移轉問題 - 會計

By Quintina
at 2015-08-03T16:06
at 2015-08-03T16:06
Table of Contents
我大約了解金融資產移轉測試結果之各種情況,像下圖這樣解釋
http://i.imgur.com/SEyoneE.jpg
但做題目時有個問題是,該不會看到題目出現[附有追索權]這幾個字就代表是未移轉風險
所以是借款行為呢?
像下圖這題這樣子,只是題目還提到中興公司無權買回,而亞洲公司也無權要求買回,這
幾句話會影響解題嗎?
http://i.imgur.com/LkHzWnn.jpg
麻煩高手解惑了………
--
Sent from my Android
--
http://i.imgur.com/SEyoneE.jpg
但做題目時有個問題是,該不會看到題目出現[附有追索權]這幾個字就代表是未移轉風險
所以是借款行為呢?
像下圖這題這樣子,只是題目還提到中興公司無權買回,而亞洲公司也無權要求買回,這
幾句話會影響解題嗎?
http://i.imgur.com/LkHzWnn.jpg
麻煩高手解惑了………
--
Sent from my Android
--
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會計
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at 2015-08-18T08:10
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