ACCA FM考試Public debt在學(xué)習(xí)的時(shí)候怎么理解？

ACCA考試要掌握的知識(shí)點(diǎn)很多，學(xué)員掌握了其知識(shí)點(diǎn)的內(nèi)容，就是對(duì)財(cái)會(huì)知識(shí)的理解，同時(shí)還可以幫助自身更好的去運(yùn)用。那么，ACCA FM考試Public debt在學(xué)習(xí)的時(shí)候怎么理解？

ACCA FM考試要學(xué)習(xí)的知識(shí)點(diǎn)很多，學(xué)員在備考的時(shí)候要對(duì)所考的知識(shí)點(diǎn)有自己的理解與認(rèn)識(shí)。ACCA FM考試Public debt是學(xué)員要掌握的一個(gè)知識(shí)點(diǎn)，學(xué)習(xí)的時(shí)候，學(xué)員不僅要記憶還需要有更好的理解。

This refers to quoted bonds or loan notes:instruments paying a coupon rate of interest and whose market value can fluctuate.Usually the bonds will be secured either by fixed or floating charges and can be redeemable or irredeemable.

Well-secured bonds in companies that are not too highly geared are low risk investments and bonds holders will therefore require relatively low returns.

The cost of the bonds to the borrower falls even more after tax relief on interest is taken into account.

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