Short-term debt ■ Cash borrowings ■ Bills of exchange ■ Trade credit ■ Promissory notes ■ Short- term loans ■ Factoring ■ Bank overdraft ■ Certificates of deposit(CDs)Short-term Debt ◼ Cash borrowings ◼ Trade credit ◼ Short-term loans ◼ Bank overdraft ◼ Bills of exchange ◼ Promissory notes ◼ Factoring ◼ Certificates of deposit (CDs)