search query: @indexterm CAPITAL UTILIZATION / total: 73
reference: 25 / 73
| Author: | Huang, Wenhui |
| Title: | A probe into function and means of enterprises' financing beyond asset and liability statement (original in Chinese) |
| Journal: | China Business and Market (c)
1997 : 6, p.41-43 |
| Index terms: | CAPITAL UTILIZATION COMPANIES CHINA |
| Language: | chn |
| Abstract: | Enterprises' financing beyond asset and liability statement is a financing behavior of accounting subject, which can not be seen from the asset and liability statement. Its functions are to artificially adjust asset-liability ratio, over estimate return on investment, open up new channels of business operation in debt and shift the risk of business operation. Its main means are leasing, selling account receivable with the right of demanding payment, establishing subsidiary companies and signing the financing agreement of products. |
SCIMA