BondsACCA测验AFM常识点来啦!2021年ACCA测验时间越来越近,小编为各人整理了Bonds_ACCA测验AFM常识点,但愿可以或许辅佐到大..
18508932366 立即咨询发布时间:2021-04-15 热度:

【科目】
ACCA-AFM
【常识点】
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.
以上就是小编为各人整理的Bonds _ACCA测验AFM常识点了,海南省民企服务中心,但愿各人可以或许当真进修,最后,预祝各人顺利通过ACCA测验。
注:以上内容来自Claire老师冲刺串讲班
本文为中华管帐网校文章,转载请注明
· 更多资讯:
ACCA
海南省民企服务中心提供海南公司注册、海南代理记账、海南企业股权变更、减资等服务!欢迎来电咨询!

DebtACCA测验AFM常识点来啦!2021年ACCA测验时间越来越近,小编为各人整理了Debt_ACCA测验AFM常识点,但愿可以或许辅佐到各人...

EquityACCA测验AFM常识点来啦!2021年ACCA测验时间越来越近,小编为各人整理了EquityACCA测验AFM常识点,但愿可以或许辅佐到大...

LossofcontrolACCA测验AFM常识点来啦!2021年ACCA测验时间越来越近,小编为各人整理了Lossofcontrol_ACCA测验AFM常识点,但愿能...