Banker’s acceptances_ACCA考试FM知识点来啦!2021年ACCA考试时间越来越近,小编为大家整理了Banker’s acceptances _ACCA考试FM知识点,希望能够帮助到大家。
【科目】
ACCA-FM
【知识点】
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.
以上就是小编为大家整理的Banker’s acceptancesACCA考试FM知识点了,希望大家能够认真学习,倒计时,预祝到家顺利通过ACCA考试。
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