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ACCA FM知识点：Retained profits
文章来源：ACCA全球官网
发布时间：2021-11-22 14:30
阅读：520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Invoice discounting and factoring，本文重点讲解Retained profits。
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.
Retained profits
Retained profits are no good for start-ups,and often no good for the first few years of a business’s life when only losses or very modest profits are made.However,assuming the business is successful,profits should be made and retaining those in the business can allow the company to repay debt capital and to invest in expansion.
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ACCA资深会员，AICPA会员，汇栀咨询合伙人。拥有10年以上风险投资和私募股权融资经验，先后供职于联盟产业资本和熠美投资，有丰富的财务尽职调查、海外上市、财务模型搭建、运营状况诊断等经验。擅长以投资的眼光来梳理企业财务状况，在教学过程中，能充分的将自身的企业工作经验，将财务知识与实际案例进行结合，并通过与学员的互动交流，激发学员学习热情和主动性，在双方探索、引导与深度参与中，获得知识和经验的多重价值收获。
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