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Специфика учетного отражения факторинговых операций у поставщика

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2011 Russian Publisher:Государственное образовательное учреждение высшего профессионального образования Тольяттинский государственный университетJournal:Вектор науки Тольяттинского государственного университета (issn: 2073-5073, Copyright policy )

Специфика учетного отражения факторинговых операций у поставщика

Abstract

In article the concept factoring а is formulated, its maintenance from a position of practical application is opened. Different variants of correspondence of accounts with debtors on factoring to operations are considered.

В статье сформулировано понятие факторинга, раскрыто ее содержание с позиции практического применения. Рассмотрены разные варианты корреспонденции счетов с дебиторами по факторинговым операциям.

Keywords

ФАКТОРИНГ, ФАКТОР-КОНТРАГЕНТ, ФАКТОРИНГОВОЕ ОБСЛУЖИВАНИЕ, ПОСТАВЩИК, ПОКУПАТЕЛЬ, ДЕБИТОР, ФАКТОРИНГОВЫЕ ОПЕРАЦИИ, СЧЕТА БУХГАЛТЕРСКОГО УЧЕТА

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
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