The assets available for securitization now consist mainly of the real estate mortgage, the infrastructure loan and the account receivable of large-scale corporations. 目前可供证券化的资产主要是住房抵押贷款、基础设施贷款以及大型公司应收款。
The essay discusses such accounting issues as mortgage, selling with and without recourse appearing in the obligation receivable financing of small-size enterprises, and proposes definite accounting methods. 本文针对小企业应收债权融资时出现质押、不附追索权的出售以及附追索权的出售等会计事项进行讨论,并给出了具体的会计处理方法。
But the content of credit asset is very broad, specifically including housing mortgage loan, infrastructure project loan, auto loan, lease and trade receivable income, credit card receivable, etc. 但信贷资产包含的内容很广,具体包括住房抵押贷款、基础设施项目贷款、汽车贷款、租赁和贸易应收收入、信用卡应收款等。