短期資金來(lái)源是什么_2023年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-02-21 09:33:08

你間歇性的努力和蒙混過(guò)日子，都是對(duì)之前努力的清零。acca課程有15門(mén)，同學(xué)們需通過(guò)13門(mén)才能獲得領(lǐng)取acca證書(shū)的資格。同學(xué)們需認(rèn)真?zhèn)淇?，學(xué)習(xí)基礎(chǔ)知識(shí)點(diǎn)，爭(zhēng)取一次通過(guò)。今天為同學(xué)們整理了FM科目Short-term sources of finance(短期資金來(lái)源)相關(guān)知識(shí)點(diǎn)，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

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.

成功不是將來(lái)才有的，而是從決定去做的那一刻起，持續(xù)累積而成。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)了，2023年3月ACCA考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

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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