 LG 0 Review accounts payable, the key components of credit terms, and the procedures for analyzing those terms. LG 0 Understand the effects of stretching accounts payable on their cost and the use of accruals. LG 0 Describe interest rates and the basic types of unsecured bank sources of short-term loans. LG 0 Discuss the basic features of commercial paper and the key aspects of international short-term loans. LG 0 Explain the characteristics of secured short-term loans and the use of accounts receivable as short-term-loan collateral. LG 0 Describe the various ways in which inventory can be used as short-term-loan collateral. 