Overdrafts（透支）是什么_2021年ACCA考試FM知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：楊柳2021-03-22 14:38:01

這一秒不放棄,，下一秒就有希望。堅(jiān)持下去就會(huì)成功,。東奧小編為大家整理了ACCA考試重要知識(shí)點(diǎn),，希望能夠幫助到大家。

透支_2021年ACCA考試FM知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Overdrafts 透支

【知識(shí)點(diǎn)】

Overdrafts 透支

Where payments from a current account exceed income to the account for a temporary period, the bank may agree to finance a deficit balance on the account by means of an overdraft.

Amount	The bank specifies an overdraft limit. The overdrawn (negative) balance on the account cannot exceed this limit. The bank usually decides the limit with reference to the borrower's known income.
Margin	Interest charged at the bank's administrative base rate plus a margin. This rate is usually higher than the rate for a short-term bank loan.
Purpose	Generally to cover short-term deficits in cash flows from normal business operations.
Repayment	Technically repayable on demand. If a bank ends an overdraft facility without warning, the borrower could face a risk of insolvency.
Security	Depends on size of facility. The bank may ask for security (collateral) but often does not.
Benefits	The customer has flexible means of short-term borrowing; the bank has to accept fluctuations in amount of lending.

By providing an overdraft facility to a customer, the bank is committing itself to providing an overdraft to the customer whenever the customer wants it, up to the agreed limit. The bank will earn interest on the lending, but only to the extent that the customer uses the facility and goes into their overdraft. If the customer does not go into their overdraft, the bank cannot charge interest.

The bank will generally charge a commitment fee (承諾費(fèi)) when a customer is granted an overdraft facility or an increase in their overdraft facility. This is a fee for granting an overdraft facility and agreeing to provide the customer with funds if and whenever they need them.

Solid core overdrafts

If the hard core element of the overdraft appears to be becoming a long-term feature of the business, the bank might wish, after discussions with the customer, to convert the hard core of the overdraft into a loan, thus giving formal recognition to its more permanent nature.

夢(mèng)想一旦被付諸行動(dòng),，就會(huì)變得神圣。備考ACCA考試的過程雖然會(huì)遇到很多的困難,，但只要我們堅(jiān)持一定會(huì)順利通關(guān),。

注：以上內(nèi)容來自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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