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Banker’s acceptances_ACCA考試FM知識點來啦!2021年ACCA考試時間越來越近,小編為大家整理了Banker’s acceptances _ACCA考試FM知識點,希望能夠幫助到大家。
【科目】
ACCA-FM
【知識點】
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知識點了,希望大家能夠認真學習,倒計時,預祝到家順利通過ACCA考試。
注:以上內(nèi)容來自Tracy老師基礎班班
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