短期資金來源是什么_2023年ACCA考試FM知識點
你間歇性的努力和蒙混過日子,，都是對之前努力的清零,。acca課程有15門,，同學們需通過13門才能獲得領取acca證書的資格,。同學們需認真?zhèn)淇迹瑢W習基礎知識點,，爭取一次通過,。今天為同學們整理了FM科目Short-term sources of finance(短期資金來源)相關知識點,，一起來看看吧。
【內容導航】
Short-term sources of finance-短期資金來源
【知識點】
Short-term sources of finance-短期資金來源
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考試相關知識點了,，2023年3月ACCA考試在即，同學們要抓緊時間復習,。
注：以上內容來自FM精講班第22講
(本文為東奧會計在線原創(chuàng)文章,，僅供考生學習使用，禁止任何形式的轉載)
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