Managing foreign accounts receivable是什么_2020年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：楊柳2020-10-09 11:50:08

備考2020年ACCA考試，請(qǐng)大家一直堅(jiān)守下去，努力前行，爭(zhēng)取一次順利通過(guò)。今天東奧小編為大家準(zhǔn)備了FM科目的知識(shí)點(diǎn)，快來(lái)學(xué)習(xí)一下吧。

國(guó)外應(yīng)收賬款管理_2020年ACCA考試FM知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Managing foreign accounts receivable(國(guó)外應(yīng)收賬款管理)

【知識(shí)點(diǎn)】

Managing foreign accounts receivable(國(guó)外應(yīng)收賬款管理)

Managing foreign accounts receivable（國(guó)外應(yīng)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(shí)點(diǎn)，快來(lái)學(xué)習(xí)知識(shí)點(diǎn)吧。東奧小編預(yù)祝大家順利通過(guò)ACCA考試。

注：以上內(nèi)容來(lái)自Echo老師基礎(chǔ)班第11講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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