問7
頻出度★★★
取引先に対する売掛金の貸し倒れに備えて, 他者よりも優先的に, 取引先の財産の一部を売掛金に充当できるようにする行為はどれか。
平成24年度 秋期 ITパスポート試験 問7
ストラテジ系企業活動 › 会計・財務
This question's explanation and your answers so far.
解説
問 7
Incorrectア
Taking out additional loans is merely an act of borrowing new funds and increasing liabilities; it has no effect whatsoever on the priority of collection of the accounts receivable. If the business partner takes on more debt, its repayment burden becomes heavier, so the credit risk (the possibility of a bad debt) actually tends to rise. No right to apply the partner's assets to the accounts receivable in priority arises.
Incorrectイ
Issuing an invoice is ordinary commercial paperwork that requests payment of the price under a sales contract; the invoice is merely a document that shows the counterparty the content and amount of the claim. Even with an invoice, no legal priority is attached, and if the business partner goes bankrupt the creditor simply stands on the same footing as other general creditors and recovers only a pro rata share according to the amount of the claim.
- ウ
正解 The correct answer is ウ, “Setting up collateral (security interest).” Setting up collateral means establishing in advance a security interest such as a mortgage or a pledge over specific assets of the business partner (the debtor), such as real estate or securities, in order to protect a claim like accounts receivable. A creditor who holds such a security interest can, even if the partner becomes unable to pay and a bad debt occurs, be repaid out of the proceeds from converting that collateral into cash in priority over other general creditors (the right to priority repayment). Setting up collateral is the only choice that satisfies the condition in the question, namely allowing part of the partner's assets to be applied to the accounts receivable in priority over others. It is worth remembering as a representative bad-debt countermeasure in credit management.
Incorrectエ
Increasing the interest (late-payment damages or the interest rate) only increases the amount of the claim that can be demanded, not the priority of collection. It goes no further than pricing the bad-debt risk into the deal, and it does not obtain any right to apply the partner's assets to the accounts receivable ahead of others. If the debt becomes uncollectible, the increased interest cannot be collected either.
ここがポイント
- Setting up collateral (security in property) is a means of securing the “right to priority repayment,” that is, being repaid out of specific assets ahead of other creditors, and it is a representative credit-management method for guarding against bad debts on accounts receivable.
- The basics of credit management are investigating the business partner's creditworthiness, setting a credit limit, and obtaining collateral (security in property) or a guarantor (personal security). Issuing invoices, changing interest, and taking out loans relate only to the amount of the claim or to clerical procedures; they do not change the priority of collection.