【摘要】 短期贷款和票据贴现是企业筹集短期资金的2种重要方式,其筹集资金的实质相同,但其筹资成本计算方法不同.短期贷款以贷款时取得的借款本金作为计算利息的基数;票据贴现以到期偿还的本金作为计算利息的基数,而且预扣借款利息.给出了短期贷款与票据贴现等成本点的确定公式,确定两者等成本利率有利于企业选择低成本的筹资方式.更多还原

【Abstract】 Short-term loans and bills discounted are two important ways in which enterprises raise short-term capital financing.Although the financing essences are the same for the two approaches,methods of calculating financing cost are different.For short-term loans calculate interest based on acquired loan principal,while bills discounted will be based on principal payment at maturity,with interest withheld in advance.This paper presents the equation for their equal-cost point.To ensure their equal-cost interests is propitious to enterprises in choosing low cost financing.更多还原