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USCPA精選習(xí)題32：Financial
想要放棄的時候記得跟自己說“只要再堅持一下，再堅持一下，勝利就是屬于你的”！既然選擇了美國注冊會計師，就要朝著它勇敢向前，每天進(jìn)步一點點，基礎(chǔ)扎實一點點，備考也就會更容易一點點。正保會計網(wǎng)校為大家整理了USCPA：Financial習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時間內(nèi)提高自己成績。
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. Sale of Gar's accounts receivable to Ross, with the risk of uncollectible accounts retained by Gar.
b. Sale of Gar's accounts receivable to Ross, with the risk of uncollectible accounts transferred to Ross.
c. Loan from Ross collateralized by Gar's accounts receivable.
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 "c" 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 "a" 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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