Short-term loans（短期借款）是什么_2021年ACCA考試FM知識點
備考2021年ACCA考試，請大家一直堅守下去，努力前行，爭取一次順利通過。今天東奧小編為大家準備了FM科目的知識點，快來學習一下吧。
【內(nèi)容導航】
Short-term loans 短期借款
【知識點】
Short-term loans 短期借款
Short-term loans 短期借款
A term loan is a loan for a fixed amount for a specified period, usually from a bank.
Term loans are offered with a variety of repayment schedules. Often, the interest and capital repayments are predetermined.
Characteristics of the short-term loans:
(a) The customer knows what they will be expected to pay back at regular intervals and the bank can also predict its future income with more certainty (depending on whether the interest rate is fixed or floating).
(b) Once the loan is agreed, the term of the loan must be adhered to, provided that the customer does not fall behind with their repayments. It is not repayable on demand by the bank.
(c) A loan covenant is a condition that the borrower must comply with. If the borrower does not act in accordance with the covenants, the loan can be considered in default and the bank can demand payment.
考生要充分利用好ACCA考試知識點，快來學習知識點吧。東奧小編預祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Echo老師基礎班第22講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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