Since the approach will usually treat a transaction as part - sale and part - loan , it could be acceptable in practice . however , the pair value measurement in the tow modes would make the gain - on - sale fluctuated 由于該方法通常將資產(chǎn)證券化的資產(chǎn)轉(zhuǎn)讓過(guò)程確認(rèn)為部分銷(xiāo)售和部分融資,是一種比較折衷的會(huì)計(jì)處理方法,容易被實(shí)務(wù)界接受。