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Banker’s acceptances_ACCA考試FM知識(shí)點(diǎn)
Banker’s acceptances_ACCA考試FM知識(shí)點(diǎn)來啦！2021年ACCA考試時(shí)間越來越近，小編為大家整理了Banker’s acceptances _ACCA考試FM知識(shí)點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-FM
【知識(shí)點(diǎn)】
Banker’s acceptances （BA）
Banker’s acceptances （BA）
Banker’s acceptances （BA）
Banker’s acceptances （BAs） are negotiable bills guaranteed by a bank.
BAs are issued by firms to finance commercial transactions such as imports or the purchase of goods.
①Buyer and seller signed trade contract, specifying using BA.
②Buyer issued a bill of exchange.
③Bank accepted the bill, making a promise to pay the seller at maturity.
①The seller has two options:
√Hold until maturity, bank will settle the bill and make payment
√Sell the bill to another investor at a discount before maturity, to raise immediate cash. The bank then pays the bill holder at maturity.
以上就是小編為大家整理的Banker’s acceptancesACCA考試FM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)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Tracy老師基礎(chǔ)班班
本文為正保會(huì)計(jì)網(wǎng)校在線原創(chuàng)文章，轉(zhuǎn)載請(qǐng)注明
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