ACCA考試Invoice discounting包含的內(nèi)容是什么？

ACCA學(xué)習(xí)的時(shí)候，學(xué)員需要掌握的考點(diǎn)有很多，自身內(nèi)容的掌握及相似內(nèi)容的比較都需重視。ACCA考試Invoice discounting包含的內(nèi)容是什么？

ACCA考試是提升自我能力，實(shí)現(xiàn)高薪高職，實(shí)現(xiàn)晉升的一個(gè)比較好的渠道。學(xué)員在學(xué)習(xí)知識(shí)點(diǎn)的時(shí)候，要懂得哪些是考試的重點(diǎn)，哪些是學(xué)員要認(rèn)真學(xué)習(xí)并了解的內(nèi)容。ACCA考試Invoice discounting要學(xué)習(xí)的內(nèi)容并不少，學(xué)員要對(duì)知識(shí)點(diǎn)有自己的認(rèn)知與掌握。

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Invoice discounting is another method a company can use to speed up the receipt of cash from its receivables.If a company is short of cash,it can approach an invoice discounter who will lend cash against the security of one or a few invoices that customers have still to pay.

For instance,the invoice discounter may advance 75%of the outstanding amounts.In some invoice discounting deals,the invoices/debts are legally sold to the invoice discounter and in others they are not.When the customer finally pays,the invoice discounter recovers the amount lent and also receives interest and charges.

Confidential invoice discounting is where the customer is not aware of the discounting arrangement and,as long as they pay their debt,they will never become aware of it.

以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。