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短期筹资(英文)(ppt 40页)

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资料简介:

Spontaneous Financing
Negotiated Financing
Factoring Accounts Receivable
Composition of Short-Term Financing
Types of spontaneous financing
Accounts Payable(Trade Credit from Suppliers)
Accrued Expenses
Trade Credit -- credit granted from one business to another. 
Examples of trade credit are:
Open Accounts: the seller ships goods to the buyer with an invoice specifying goods shipped, total amount due, and terms of the sale.
Notes Payable: the buyer signs a note that evidences a debt to the seller.
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