期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2014
期号：5
页码：76-80
语种：English
出版社：Academica Brâncuşi
摘要：In the current economic context,with a major increase in the foreign business of the Romanian companies,there is a need to finance their activities from various sources in order to meet competition.For this reason I aimed,with this paper,to identify the way to finance current business of foreign trade companies.Considering that for the majority of foreign trade transactions settlement is performed after a maturity established by agreement between the partners,in this interval various payment obligations may occur,reason for which companies resort to short-term funding sources,usually of the revolving type.This paper presents on one hand the financial features of two forms of crediting current activity,most often contracted by companies engaged in foreign trade,as the credit line and the global working loans.In the case of the credit line we presented the accounting methodology applicable to a company that engaged in foreign trade,with the purpose of highlighting the accounting peculiarities of the records of the currency credit line,as well as the costs (interests,fees) these imply.
关键词：credit line;revolving;global working loans;cash-flow;accounting approach;difference in the exchange rate.
