Debt finance（債務(wù)融資）是什么_2021年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：楊柳2021-04-19 13:53:17

備考2021年ACCA考試，我們必須勤奮。小編已經(jīng)為您準(zhǔn)備好了FM知識(shí)點(diǎn)，大家一定要時(shí)常學(xué)習(xí)知識(shí)點(diǎn)呦。

債務(wù)融資_2021年ACCA考試FM知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Debt finance 債務(wù)融資

【知識(shí)點(diǎn)】

Debt finance 債務(wù)融資

A range of long-term sources of finance are available to businesses including debt finance, leasing, venture capital and equity finance.

Long-term finance is used for major investments and is usually more expensive and less flexible than short-term finance.

Reasons for seeking debt finance

Sometimes businesses may need long-term funds, but may not wish to issue equity capital. Perhaps the current shareholders will be unwilling to contribute additional capital; possibly the company does not wish to involve outside shareholders who will have more onerous requirements than current members.

Other reasons for choosing debt finance may include lesser cost and easier availability, particularly if the company has little or no existing debt finance. Debt finance provides tax relief on interest payments.

想要學(xué)習(xí)更多內(nèi)容，請(qǐng)進(jìn)入ACCA資料，小伙伴們要多多練習(xí)呦。東奧小編預(yù)祝大家順利通過(guò)ACCA考試。

注：以上內(nèi)容來(lái)自Echo老師基礎(chǔ)班第20講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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