tailieunhanh - accounting reference desktop 2002 phần 8

nó có thể làm như vậy bằng cách lấy nợ nhiều hơn và sử dụng nó để mua lại cổ phiếu phổ thông. Điều này chắc chắn sẽ loại trừ một số cổ phiếu phổ biến chi phí cao, nhưng ở mức giá tăng kích thước của các khoản thanh toán lãi suất, do đó sẽ làm tăng số lượng chi phí cố định, | 30-4 Credit Examination 425 If the amount of credit needed by a customer is quite low then the credit department can authorize it by default with no further investigation. However in order to counterbalance this credit with the risk of loss the amount given is usually very small. In order to authorize a larger amount of credit the customer should be asked to fill out a credit form on which is itemized the contact name of the customer s banker as well as at least three of its trade references. If these references are acceptable then the level of credit granted can be increased to a modest level. However it is a simple matter for a customer in difficult financial straits to influence the credit picture that it is presenting to the company by making sure that all of its trade references are paid on time even at the expense of its other suppliers who are paid quite late. To avoid this difficulty the credit department can invest in a credit report from one of the credit reporting agencies such as Dun Bradstreet. The price can vary from 20 to 70 per report depending upon the type of information requested and the number of reports ordered the credit services strongly encourage prepayment in exchange for volume discounts . These services collect payment information from many companies as well as loan information from public records financial information from a variety of sources and on-site visits. The resulting reports give a more balanced view of a customer than its more sanitized trade references list. Part of the credit report itemizes the average credit granted to the customer by its other trading partners. By averaging this figure one can arrive at a reasonable credit level for the company to grant it too. The report will also itemize the average days that it takes the customer to pay its bills. If this period is excessively long then the credit department can reduce the average credit level granted by some factor in accordance with the average number of days over .