文章基本信息

标题：Principles for Factoring Transactions Accounting and Tax
本地全文：下载
作者：Turcanu Viorel ; Zachernicinaia Anna
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：The up growth of business rivalry at the consumer and services markets make many of the suppliers grant delayed or deferred payments to their customers and act as creditors who thus accept credit,exchange and interest risks. It results in the suppliers‘ floating assets withdrawal and has a negative impact upon their financial statements showings. Factoring is one of the ways to release funds that have been frozen on accounts receivable.
关键词：factoring;the adherent;financial risk;accounting tax;financing