Aspects of factoring（應(yīng)收賬款保理）是什么_2020年ACCA考試FM知識(shí)點(diǎn)
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Aspects of factoring應(yīng)收賬款保理
【知識(shí)點(diǎn)】Aspects of factoring應(yīng)收賬款保理
Aspects of factoring
The main aspects of factoring include the following：
(a) Administration of the client’s invoicing, sales accounting and debt collection service.
(b) Credit protection for the client’s debts, whereby the factor takes over the risk of loss from bad debts and so ‘insures’ the client against such losses. This is known as a non-recourse service. However, if a non-recourse service is provided, the factor, not the firm, will decide what action to take against non-payers.
(c) Making payments to the client in advance of collecting the debts. This is sometimes referred to as ‘factor finance’ because the factor is providing cash to the client against outstanding debts.
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注：以上內(nèi)容摘自BPP教材第109頁
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