| 浅议应收款项融资 |
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| 引用本文： | 杨福华.浅议应收款项融资[J].企业技术开发,2011(15). |
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| 作者姓名： | 杨福华 |
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| 作者单位： | 山东省潍坊市财政局; |
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| 摘 要： | 应收款项融资是国际金融市场上常见的一种融资方式。文章简单介绍了应收款项融资产生的原因、内容和作用,重点介绍了应收款项融资业务主要的3种基本方式:应收票据贴现、应收账款抵借和应收账款让售。
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| 关 键 词： | 应收款项融资 应收票据贴现 应收账款抵借 |
Brief discussion on accounts receivable financing |
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| YANG Fu-hua.Brief discussion on accounts receivable financing[J].Technological Development of Enterprise,2011(15). |
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| Authors: | YANG Fu-hua |
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| Institution: | YANG Fu-hua (Shandong Weifang Finance Bureau,Weifang,Shandong 261041,China) |
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| Abstract: | Accounting receivable financing is a common way of financing in international financial market.This paper briefly introduces the causes,content and function of accounts receivable fianancing,and emphatically introduces the three basic ways of this business——notes receivable discount,loan of accounts receivable and accounts receivable factoring. |
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| Keywords: | accounts receivable financing notes receivable discount loan of accounts receivable |
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