Overdrafts_ACCA考试AFM知识点

OverdraftsACCA考试AFM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Overdrafts_ACCA考试AFM知识点，希望能够帮助到大家。

【科目】

ACCA-AFM

【知识点】

Overdrafts

Overdrafts arise when payments from a current account exceed income to the current account – the deficit is financed by an overdraft.

√ the most important source of short-term finance available to businesses.

√ They can be arranged relatively quickly and offer a degree of flexibility.

√ Interest is only charged when the current account is overdrawn.

以上就是小编为大家整理的Overdrafts _ACCA考试AFM知识点了，希望大家能够认真学习，倒计时，预祝大家顺利通过ACCA考试。

注：以上内容来自Claire老师冲刺串讲班

本文为正保会计网校文章，转载请注明

· 更多资讯：