一、应付账项的筹资特性 应付账项包括应付账款、应付票据、应付工资、应付税金、预收货款等诸多应付而未付的款项,位于资产负债表的右上方,属于资金的短期来源。与依托资本市场的证券筹资及以银行为中介的借款相比,应付账项是产生于生产经营过程中的、企业与企业间以信用为基础的民间筹资方式。 First, the financing characteristics of accounts payable Accounts payable, including bills payable, notes payable, wages payable, taxes payable, advance payment and many other unpaid monies, located in the upper right hand side of the balance sheet, is a short-term source of funds. Compared with securities financing based on the capital market and bank-based borrowings, the accounts payable is a non-government credit-based private fund-raising method that arises during the course of production and operation.