新用戶掃碼下載
掃碼下載APP
及時接收考試資訊及
備考信息
Working Capital Management (營運資本管理) (三)
Managing Trade Payables (應付款項管理)
應付賬款也是企業融資（Finance）的一種途徑，通過延長應付賬期限，緩解現金流壓力。
Businesses purchase many of their supplies (of goods and services) on credit. This is another source of finance, since the suppliers are effectively lending the business the money to buy from them on a short-term basis.
Although trade payables are often seen as a "free" source of finance, there may be hidden costs:
※Excessive delays in making payments may harm the relationship with the supplier.
※Late payers may obtain a reputation for behaving unethically (e.g. large supermarket chains).
※The cost of forgoing discounts for prompt payment.
Cash Operating Cycle（現金周轉周期）
The cash operating cycle is used to indicate how long the cash of businesses is tied up, from the point when suppliers are paid for the goods purchased to the point when customers pay for the goods made from those supplies.
The cash operating cycle can be calculated as follows:
Average is inventory days
Average settlement period for trade receivables
Less: Average settlement period for trade payables
Operating cash cycle
Where:
SUMMARY
想了解更多關于營運資本或ACCA相關知識，歡迎查詢正保會計網校ACCA專欄。
正保會計網校為ACCA黃金級培訓機構，是F6（CHN）中國稅法的教材提供商，有十多年的ACCA教學經驗，結合全方位的教學服務，幫助學生順利通過考試。為了讓學員詳細了解自身的報考條件及部分科目免考資格，網校特別提供免費預評估服務。
詳情查看正保會計網校ACCA招生指南，免費試聽網課，也可咨詢在線客服或撥打熱線電話：400 650 9000
【我要糾錯】 責任編輯：小明
學員討論（0）
下一篇：F7知識點：“資本化”選擇題詳解
推薦閱讀
新用戶掃碼下載
京公網安備 11010802044457號