短期筹资教材新（ppt40）(1).pptVIP

Short-Term Financing Short-Term Financing Spontaneous Financing Negotiated Financing Factoring Accounts Receivable Composition of Short-Term Financing Spontaneous Financing Accounts Payable (Trade Credit from Suppliers) Accrued Expenses Spontaneous Financing 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. Spontaneous Financing Draft -- A signed, written order by which the first party (drawer) instructs a second party (drawee) to pa