由于甲企业快速扩张的过程中,业务活动需要大量的资金支持,而银行信贷资金是企业扩张的重要资金来源。然而,贷款企业的资产负债率,盈利水平是银行判断信贷资金发放的重要考量指标,这就在很大程度上诱使甲企业进项上述会计处理方法的激进选择,因此为使得资产质量和利润水平能够更好地为投资者所认可,特许经营权回购事项中的激进会计处理与规划交易行为便成为甲企业的会计处理选择。 As a rapid expansion of a business process, business activities require substantial financial support, and bank credit funds are an important source of funding for business expansion. However, the debt-to-asset ratio and profitability of loan-making enterprises are important indicators for banks to judge the distribution of credit funds. This has largely motivated the aggressive selection of the above accounting methods by enterprises. Therefore, in order to make asset quality and profit level To be better recognized by investors, the aggressive accounting and concessionary transactions in the concessionaire repurchase become the accounting treatment of the A-Enterprises.