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- W3021971344 abstract "This chapter describes the different aspects of trade credit. Trade credit is the financing suppliers extend by allowing customers to pay for goods or services sometime after delivery. Such credit is debt on the buyer's books, appearing as accounts payable. In terms of volume, trade credit is the most significant single source of short-term financing used by Canadian business. The chapter focuses on various aspects of the management of such accounts payable, including the use of trade credit, the forms in which it is available, the terms offered, and the costs for its use. Trade credit as a source of funds has grown over the years, and represents a major proportion of all short-term financing undertaken by Canadian business. The rate of growth and its relative importance in short-term financing, however, has varied from year to year, reflecting changing economic circumstances. During the years prior to 1981, which were characterized by growth and accelerating inflation, trade credit grew rapidly in parallel with increases in the dollar volume of purchases." @default.
- W3021971344 created "2020-05-13" @default.
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- W3021971344 date "1988-01-01" @default.
- W3021971344 modified "2023-09-25" @default.
- W3021971344 title "Trade Credit" @default.
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- W3021971344 doi "https://doi.org/10.1016/b978-0-409-80601-4.50063-x" @default.
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