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ACCA FM知识点：Invoice discounting
文章来源：ACCA全球官网
发布时间：2021-11-04 13:31
阅读：787次
财务管理学习指南的C2d部分指出，学生应该能够“讨论、应用和评估相关技术在应收账款管理中的使用”，然后在六个小节中给出了所需内容的进一步细节。本文介绍发票折扣知识点。
Invoice discounting
Invoice discounting is another method a company can use to speed up the receipt of cash from its receivables.If a company is short of cash,it can approach an invoice discounter who will lend cash against the security of one or a few invoices that customers have still to pay.
For instance,the invoice discounter may advance 75%of the outstanding amounts.In some invoice discounting deals,the invoices/debts are legally sold to the invoice discounter and in others they are not.When the customer finally pays,the invoice discounter recovers the amount lent and also receives interest and charges.
Confidential invoice discounting is where the customer is not aware of the discounting arrangement and,as long as they pay their debt,they will never become aware of it.
Therefore,invoice discounting is similar to factoring in the way that the finance is provided and,indeed,many factoring companies will also provide invoice discounting services.However,with invoice discounting the company continues to run its own sales ledger.Additionally,while factoring is an ongoing arrangement,invoice discounting consists of one-off deals to cover temporary cash shortages.
Invoice discounting can be of particular use to SMEs who are starting to win contracts with large customers.While winning a contract with a large customer can be good news for a company,it can lead to cash flow problems.This is because the contract with the large customer is likely to involve sums that are very significant to the SME,and while large customers are generally reliable payers,they often only pay after a significant delay.
Conclusion
In combination with the other two articles highlighted,this article provides students with the core knowledge required in this frequently-examined syllabus area,which forms part of one of the core Financial Management topics.At all times it should be remembered that the costs involved in managing accounts receivable must be kept below the benefit received from granting credit to customers.
William Parrott is a freelance FM tutor and senior FM tutor at MAT Uganda
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