Advantages of a loan for longer-term lending_2021年ACCA考試FM知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Advantages of a loan for longer-term lending 短期借款相對(duì)于長(zhǎng)期借款的優(yōu)勢(shì)
【知識(shí)點(diǎn)】
Advantages of a loan for longer-term lending 短期借款相對(duì)于長(zhǎng)期借款的優(yōu)勢(shì)
Advantages of a loan for longer-term lending 短期借款相對(duì)于長(zhǎng)期借款的優(yōu)勢(shì)
(a) Both the customer and the bank know exactly what the repayments of the loan will be and how much interest is payable, and when. This makes planning (budgeting) simpler.
(b) The interest rate on the loan balance is likely to be lower than the interest charged on overdrawn balances. The comparative cost therefore depends on the size and duration of borrowing requirements.
(c) The customer does not have to worry about the bank deciding to reduce or withdraw an overdraft facility before they are in a position to repay what is owed. There is an element of 'security' or 'peace of mind' in being able to arrange a loan for an agreed term.
(d) Loans normally carry a facility letter(授信函) setting out the precise terms of the agreement.
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注：以上內(nèi)容來(lái)自Echo老師基礎(chǔ)班第22講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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