Benefits of factoring（保理的好處）是什么_2020年ACCA考試FM知識點

來源：東奧會計在線責編：楊柳2020-09-29 15:15:33

有志者,，事竟成。備考2020年ACCA考試,，我們必須勤奮。小編已經(jīng)為您準備好了FM知識點,，大家一定要時常學習知識點呦,。

保理的好處_2020年ACCA考試FM知識點

【內(nèi)容導航】

Benefits of factoring(保理的好處)

【知識點】

Benefits of factoring(保理的好處)

Saving finance costs: The business receives early payment for most of its receivables in the form of finance from the factor. It can use this money to pay its suppliers.

By signing an insurance contract with a factoring agent, the risk of bad debts is reduced.

Save administration costs: The managers of the business do not have to spend their time on the problems of slow-paying accounts receivable.

Professional service: Factoring organisations are also likely to employ staff who are experienced and skilled at collecting payments from customers and chasing overdue payments.

Optimum inventory levels can be maintained, because the business will have enough cash to pay for the inventories it needs.

Growth can be financed through sales rather than by injecting fresh external capital.

Disadvantage of factoring

Factoring can be expensive.

Damage the company’s relationship with its clients: Making payments direct to the factor, which is likely to present a negative picture of the firm's attitude to customer relations.

Financial difficulty indicator: It may also indicate that the firm is in need of rapid cash, raising

questions about its.

想要學習更多內(nèi)容,，請進入ACCA資料,，小伙伴們要多多練習呦。東奧小編預(yù)祝大家順利通過ACCA考試。

注：以上內(nèi)容來自Echo老師基礎(chǔ)班第11講

(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)

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