Banker’s acceptances_ACCA考试FM知识点

来源: 正保会计网校编辑：00LilGhost 2021/03/25 19:09:35　字体：大小

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。

注：以上内容来自Tracy老师基础班班

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