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USCPA精選習(xí)題76：Financial
學(xué)習(xí)是個(gè)漫長(zhǎng)而艱辛的過(guò)程，呈得住艱辛，耐得住寂寞，唯有不變的堅(jiān)持，才讓我們一步步變成更優(yōu)秀的自己。信念和斗志宜聚，懈怠和悲觀宜散；我們的斗志因信念而燃起，不懈怠、不悲觀，落實(shí)每一個(gè)知識(shí)點(diǎn)。正保會(huì)計(jì)網(wǎng)校為大家整理了USCPA精選習(xí)題76：Financial，希望大家利用好這些內(nèi)容。
Gar Co. factored its receivables without recourse with Ross Bank. Gar received cash as a result of this transaction, which is best described as a:
a. Loan from Ross collateralized by Gar's accounts receivable.
b. Sale of Gar's accounts receivable to Ross, with the risk of uncollectible accounts transferred to Ross.
c. Sale of Gar's accounts receivable to Ross, with the risk of uncollectible accounts retained by Gar.
d. Loan from Ross to be repaid by the proceeds from Gar's accounts receivable.
【正確答案】b
【答案解析】
Choice "b" is correct. Factoring receivables without recourse is a sales transaction. Factoring without recourse transfers the risk of uncollectible accounts to the buyer. ASC 310-10-05-6
Choice "a" is incorrect. Pledging receivables is the process of obtaining a loan using the receivables as collateral.
Choice "d" is incorrect. Assigning receivables is the process of obtaining a loan by transferring to the lender the debtor's right to cash collected on receivables.
Choice "c" is incorrect. Factoring receivables may be treated as a sales transaction. Factoring with recourse leaves the risk of uncollectible accounts with the seller. ASC 310-10-05-6
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