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Bonds_ACCA考試AFM知識(shí)點(diǎn)
BondsACCA考試AFM知識(shí)點(diǎn)來(lái)啦！2021年ACCA考試時(shí)間越來(lái)越近，小編為大家整理了Bonds_ACCA考試AFM知識(shí)點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-AFM
【知識(shí)點(diǎn)】
Bonds
√ Long-term debt capital raised by a company for which interest is paid, usually half-yearly and at a fixed rate.
√ Redeemable or irredeemable and come in various forms, including floating rate, zero coupon and convertible.
√ Bonds have a nominal value （the debt owed by the company） and interest is paid at a stated 'coupon' on this amount. The coupon rate is quoted before tax （ie gross）.
√ The redemption date of current loans is an important piece of information in the SOFP, as you can establish how much new finance is likely to be needed by the company and when.
以上就是小編為大家整理的Bonds _ACCA考試AFM知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時(shí)，預(yù)祝大家順利通過(guò)ACCA考試。
注：以上內(nèi)容來(lái)自Claire老師沖刺串講班
本文為正保會(huì)計(jì)網(wǎng)校文章，轉(zhuǎn)載請(qǐng)注明
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