新用戶掃碼下載
掃碼下載APP
及時接收考試資訊及
備考信息
Bonds_ACCA考試AFM知識點
BondsACCA考試AFM知識點來啦！2021年ACCA考試時間越來越近，小編為大家整理了Bonds_ACCA考試AFM知識點，希望能夠幫助到大家。
【科目】
ACCA-AFM
【知識點】
Bonds
√ Long-term debt capital raised by a company for which interest is paid, usually half-yearly and at a fixed rate.
√ Redeemable or irredeemable and come in various forms, including floating rate, zero coupon and convertible.
√ Bonds have a nominal value （the debt owed by the company） and interest is paid at a stated 'coupon' on this amount. The coupon rate is quoted before tax （ie gross）.
√ The redemption date of current loans is an important piece of information in the SOFP, as you can establish how much new finance is likely to be needed by the company and when.
以上就是小編為大家整理的Bonds _ACCA考試AFM知識點了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計時，預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Claire老師沖刺串講班
本文為正保會計網(wǎng)校文章，轉(zhuǎn)載請注明
· 更多資訊：
推薦閱讀
相關(guān)資訊
限時免費資料
-
歷年樣卷
-
考試大綱
-
詞匯表
-
報考指南
-
考官文章
-
思維導(dǎo)圖
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號