Managing foreign accounts receivable是什么_2020年ACCA考試FM知識點
備考2020年ACCA考試，請大家一直堅守下去，努力前行，爭取一次順利通過。今天東奧小編為大家準備了FM科目的知識點，快來學習一下吧。
【內容導航】
Managing foreign accounts receivable(國外應收賬款管理)
【知識點】
Managing foreign accounts receivable(國外應收賬款管理)
Managing foreign accounts receivable（國外應收賬款管理）
Exporting carries a high risk of slow or non payment by customers, and requires closer control, this can involve:
Export factoring
The functions performed by an overseas factor or export factor are essentially the same as with the factoring of domestic trade debts. Forfaiting
Forfaiter purchases the invoices from the seller at a discount without recourse.
Discounting bills of exchange
It is a forward bill, for example, bank acceptance bill.
It can be sold it at a discount to their face value in the market. The company gets cash when the bills are discounted. The holder of the bill of exchange can sell it before its due date at a discount.
Export credit insurance
Export credit insurance is insurance against the risk of non-payment by foreign customers for export debts.
Counter trading
Countertrade is a means of financing trade in which goods are exchanged for other goods.
Letters of credit
This is known as a ‘Documentary letter of credit’. The customer's bank guarantees to make the payment after good delivery.
The buyer and the seller first of all agree a contract for the sale of the goods, which provides for payment through a documentary credit.
The buyer then requests a bank in their country to issue a letter of credit in favour of the exporter. The issuing bank, by issuing its letter of credit, guarantees payment to the exporter on condition that the exporter complies with certain specified conditions in the letter of credit (relating to such matters as presenting documentation for the export shipment and shipping the goods before a latest shipment date).
考生要充分利用好ACCA考試知識點，快來學習知識點吧。東奧小編預祝大家順利通過ACCA考試。
注：以上內容來自Echo老師基礎班第11講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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