BondsACCA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Bonds_ACCA考试AFM知识点，希望能够帮助到大家。

【科目】

ACCA-AFM

【知识点】

Bonds

√ Long-term debt capital raised by a company for which interest is paid, usually half-yearly and at a fixed rate.

√ Redeemable or irredeemable and come in various forms, including floating rate, zero coupon and convertible.

√ Bonds have a nominal value （the debt owed by the company） and interest is paid at a stated 'coupon' on this amount. The coupon rate is quoted before tax （ie gross）.

√ The redemption date of current loans is an important piece of information in the SOFP, as you can establish how much new finance is likely to be needed by the company and when.

以上就是小编为大家整理的Bonds _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

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