摘要
本文就企业短期融资中大量使用商业信用方式进行融资作了简单分析和讨论，并给出了不同信用条件下商业信用融资资金成本率的计算公式，为企业管理人员进行正确的财务决策提供了准确的分析和比较依据。
This paper discusses some features of trade credit financing, usually used by enterprises in financing, and presents the formula for the calculation of capital cost in financing by means of trade credit under different credit policies made by the credit seller. It also provides the administration atithorities of the enterprises with accurate basis in financial decision making.
出处
《北方工业大学学报》
1995年第2期47-50,共4页
Journal of North China University of Technology
