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Overdrafts_ACCA考试AFM知识点
OverdraftsACCA考试AFM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Overdrafts_ACCA考试AFM知识点，希望能够帮助到大家。
【科目】
ACCA-AFM
【知识点】
Overdrafts
Overdrafts arise when payments from a current account exceed income to the current account – the deficit is financed by an overdraft.
√ the most important source of short-term finance available to businesses.
√ They can be arranged relatively quickly and offer a degree of flexibility.
√ Interest is only charged when the current account is overdrawn.
以上就是小编为大家整理的Overdrafts _ACCA考试AFM知识点了，希望大家能够认真学习，倒计时，预祝大家顺利通过ACCA考试。
注：以上内容来自Claire老师冲刺串讲班
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