ACCA(特许公认会计师公会 Association of Chartered Certified Accountants) 是全球具规模的国际专业会计师组织,为全世界有志投身于财务、会计以及 管理领域的专才提供首 选的资格认证。要想拿到ACCA证书,ACCA考试是第 一步。ACCA考试Eurobond markets怎么理解?
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ACCA考试Eurobond markets要掌握的内容有很多,学员要重视课程中知识点的学习才可以。下面是为大家整理的ACCA考点的内容:
Eurobond markets (International bond market)
Eurobond (外汇债券)is a bond denominated in a currency which often differs from that of the country of issue.
long-term loans raised by international companies or other institutions and sold to investors in several countries at the same time.
Such bonds can be sold by one holder to another.
The term of a Eurobond issue is typically 10-15 years.
May be the most suitable source of finance for a large organisation with an excellent credit rating, which:
√Requires a long-term loan to finance a big capital expansion programmer. The loan may be for at least 5 and up to 20 years.
√Requires borrowing which is not subject to the national exchange controls of any government
√A borrower must consider the exchange risk of loan.
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