Debt finance（債務融資）是什么_2021年ACCA考試FM知識點
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【內(nèi)容導航】
Debt finance 債務融資
【知識點】
Debt finance 債務融資
Debt finance 債務融資
A range of long-term sources of finance are available to businesses including debt finance, leasing, venture capital and equity finance.
Long-term finance is used for major investments and is usually more expensive and less flexible than short-term finance.
Reasons for seeking debt finance
Sometimes businesses may need long-term funds, but may not wish to issue equity capital. Perhaps the current shareholders will be unwilling to contribute additional capital; possibly the company does not wish to involve outside shareholders who will have more onerous requirements than current members.
Other reasons for choosing debt finance may include lesser cost and easier availability, particularly if the company has little or no existing debt finance. Debt finance provides tax relief on interest payments.
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注：以上內(nèi)容來自Echo老師基礎(chǔ)班第20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(zhuǎn)載)
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