ACCA考試要掌握的知識點很多，學員掌握了其知識點的內容，就是對財會知識的理解，同時還可以幫助自身更好的去運用。那么，ACCA FM考試Public debt在學習的時候怎么理解？
ACCA FM考試要學習的知識點很多，學員在備考的時候要對所考的知識點有自己的理解與認識。ACCA FM考試Public debt是學員要掌握的一個知識點，學習的時候，學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.
ACCA考試并非是一日之功，融躍教育為ACCA學員提供網課的學習，如果你需要ACCA學習的課程或對ACCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。
