Banker’s acceptances_ACCA考試FM知識點(diǎn)

來源: 正保會計(jì)網(wǎng)校編輯：00LilGhost 2021/03/25 19:09:35　字體：大小

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Banker’s acceptances_ACCA考試FM知識點(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知識點(diǎn)，希望能夠幫助到大家。

Banker’s acceptances_ACCA考試FM知識點(diǎn)

【科目】

ACCA-FM

【知識點(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

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