tailieunhanh - Liabilities liquidity and cash management balancing financial risks phần 5

Biến đổi như vậy không phải là hiển nhiên, cho dù nó hoàn toàn có thể thực hiện được ở tất cả các rất nhiều phụ thuộc vào: Của một người tâm lý thị trường tài sản hiện hành Triển lãm 5,3 trình bày trong bốn Tóm lại các lớp học chính của tài sản công ty, một số trong đó cũng có thể trở thành trách nhiệm. | Managing Liabilities Debts that arise from operations directly related to projects they are doing together and services they provide to one another regarding the completion of such projects. Notes payable to banks and trade acceptances are a good example. It is sound accounting practice to show the various note obligations separate in the balance sheet. In the virtual company environment however this must be done at a greater level of detail specifically by business partner and project including collaterals if any but without netting incurred liabilities with those assets that enter into bilateral transactions of the partnership. A distinction that is not uniformly accepted in accounting circles but that can be helpful in transactions of virtual companies is that of loans payable. The term identifies loans from officers relatives or friends accepted as a friendly gesture to the creditor and used in place of bank borrowing such a practice is often used in small companies. Many virtual companies are composed of small entities and might use this type of financing. What complicates matters is that receivables may not be collected by the borrower but by a business partner who assembles and who will be in debt to the borrower not to the party that has advanced the funds. This adds a layer of credit risk. Another example of a virtual company s more complex accounting is subordinate debentures. These issues are subordinated in principal and interest to senior or prior debt. Under typical provisions subordinate debentures are more like preferred stock aspects than they are like debt. Each of the business partners in a virtual company alliance might issue such debentures some of the companies might be partnerships and all of the companies might follow accounting systems different from one another. The aspect that is of interest to virtual companies is that subordinate debenture holders will not commence or join any other creditor in commencing a bankruptcy receivership .