ACCA学习的时候，学员需要掌握的考点有很多，自身内容的掌握及相似内容的比较都需重视。那么，Banker’s acceptances （BA）是ACCA考试的重点吗？
ACCA考试学习的过程其实是学员自身完善的过程，能够帮助学员建立完善的思维能力，建议一个较好的解答问题的能力，同时还有助于英文能力的提升等。ACCA考试知识点的学习很关键，学员要重视每一个知识点的学习与理解才可以。 戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
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.
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