银行购买企业的应收账款 ,亦即“应收账款让售”。这在国外已十分流行 ,但对我国商业银行而言 ,还是一个新的服务项目。随着我国加入ＷＴＯ的临近及金融创新的进一步发展 ,企业应收账款融资会越来越普遍。在新形势下 ,研究应收账款让售的会计处理具有更加现实的意义。在一般情 Accounts receivable purchased by the bank, that is, “trade receivables sale.” This is very popular abroad, but for our commercial banks, it is still a new service. With China’s accession to the WTO and the further development of financial innovation, corporate receivables financing will be more and more common. Under the new situation, it is more realistic to study the accounting treatment of receivables sale. In general