In general, businesses other than financial asset management companies do not frequently engage in such transactions. The nature of these activities can vary depending on interpretation, leading to different accounting treatments. Common approaches include:

1. If the agreed payment deadline has not yet arrived and the original creditor is eager for cash, the company assists by facilitating an early receipt of funds, akin to discounting a receivable note. The difference between the amount paid and the future receipt represents the discount interest.

2. If the agreed payment deadline has passed and the debtor temporarily lacks the ability to pay, the company steps in to help by agreeing to extend the payment period. This is essentially a discounting of future receivables. The enterprise recognizes the accrued interest expense at the effective interest rate and records it in profit or loss.

Acquiring corporate receivables typically requires a "triple-party agreement" involving the buyer, seller, and debtor. Verification with the third party (debtor) is usually done through correspondence, and recording is based on the agreement without invoices. If an invoice is issued to you, it would be a routine transaction or a transfer of the original invoice without reissuing it, as this would require the payment of value-added tax.

If the debtor issues an invoice directly to you instead of the assignor, considering prudence, a simpler method can be adopted.

Firstly, record the transaction at the agreed amount. When the actual invoice arrives, if its amount exceeds the recorded amount, the excess should be recognized as non-operating income. If the invoice amount is less than the agreed amount, the difference should be recorded as a provision for bad debts, pending further action.