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ACCA FM知识点：Invoice discounting and factoring
文章来源：ACCA全球官网
发布时间：2021-11-22 14:27
阅读：493次
财务管理教学大纲的E部分涉及商业财务：什么类型的财务？什么来源？什么组合？首先考虑企业的形成和初始增长，然后是成熟和成熟的公司，并将研究在不同阶段可能面临的融资选择和决策。上文我们介绍了Venture capitalists and business angels，本文重点讲解Invoice discounting and factoring。
Trade credit
This simply means taking credit from suppliers–typically 30 days.That is obviously a very short period,but it can be very helpful to new businesses.Typically,credit suppliers to new businesses will want some sort of reference,either from a bank or from other suppliers(trade references).However,some will be prepared to offer modest credit initially without references,and as trust grows this can be increased.
Invoice discounting and factoring
Before these methods can be used turnover usually has to be in the region of at least$200,000.Amounts due from customers,as evidenced by invoices,are advanced to the company.Typically 80%of an invoice will be paid within 24 hours.In addition to this service,factors also look after the administration of the company’s receivables ledger.
Fees are charged on advancing the cash(roughly at overdraft interest rates),and also factors will charge about 1%of turnover for running the receivables ledger(the exact amount depends on how many invoices and customers there are).Credit insurance can be taken out for an additional fee.Unless that is taken out the invoicing company remains liable for any bad debts.
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