Short-term sources of finance是什么_2022年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線(xiàn)責(zé)編：田彤2022-07-19 09:42:32

相信夢(mèng)想是價(jià)值的源泉，相信眼光決定未來(lái)的一切，相信成功的信念比成功本身更重要。acca課程共有15門(mén)，通過(guò)13門(mén)考生便可獲得acca證書(shū)。今天為同學(xué)們整理了Short-term sources of finance(短期資金來(lái)源)相關(guān)知識(shí)點(diǎn)，正在備考的考生們一起來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Short-term sources of finance(短期資金來(lái)源)

【知識(shí)點(diǎn)】

Short-term sources of finance(短期資金來(lái)源)是什么

Short-term finance is usually needed for businesses to run their day to day operations including payment of wages to employees, inventory ordering and supplies. Businesses with seasonal peaks and troughs and those engaged in international trade are likely to be heavy users of short-term finance.

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.

所有的勝利，與征服自己的勝利比起來(lái)，都是微不足道。所有的失敗，與失去自己的失敗比起來(lái)，更是微不足道。以上就是為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，最后預(yù)祝大家通過(guò)acca考試。

注：以上內(nèi)容來(lái)自FM精講班第22講

(本文為東奧會(huì)計(jì)在線(xiàn)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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