Zajištění pohledávek v obchodním styku

Abstract

Trade receivables are included in the business. Theme "Ensuring of Trade Receivables" is therefore very current. The first part explains the commercial obligations, their formation and demise. The second part deals with the various ensuring instruments. This part is a lot of available literature. Mostly, however, form a legal standpoint, not from an accountant. Therefore, the test is supplemented by examples of accounting and schemes. The third part describes the hedging from a practical point of view. It was created a practical overview of ensuring instruments, which the entrepreneur may be used in ensuring their receivables.