2014年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，系统的了解F9财务报告学科重点知识，我们考吧.cc特为考生们整理了以下辅导知识，希望考生们能够喜欢。

Problems in collecting debts

Disadvantages

· the interest charge usually costs more than other forms of short-term debt;

· the administration fee can be quite high depending on the number of debtors， the volume of business and the complexity of the accounts;

· by paying the factor directly， customers will lose some contact with the supplier. Moreover， where disputes over an invoice arise， having the factor in the middle can lead to a confused three-way communication system， which hinders the debt collection process;

· traditionally the involvement of a factor was perceived in a negative light (indicating that a company was in financial difficulties)， though attitudes are rapidly changing.

The question of whether to factor debts is one which Examiners frequently pose (see paper 8， Question 2， June 1999). Attempt Example 2 yourself， before checking the answer.

Conclusion

Working capital management is of critical importance to all companies. Ensuring that sufficient liquid resources are available to the company is a pre-requisite for corporate survival. Companies must strike a balance between minimizing the risk of insolvency (by having sufficient working capital) with the need to maximize the return on assets， which demands a far less conservative outlook. In this paper， one of the elements of the working capital equation， debtor management， has been considered. Students should ensure that they can not only tackle computation-type questions， but also be able to discuss the numerous facets of operating a credit management policy.

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