ACCA FM考试Public debt在学习的时候怎么理解？

ACCA考试要掌握的知识点很多，学员掌握了其知识点的内容，就是对财会知识的理解，同时还可以帮助自身更好的去运用。那么，ACCA FM考试Public debt在学习的时候怎么理解？

ACCA FM考试要学习的知识点很多，学员在备考的时候要对所考的知识点有自己的理解与认识。ACCA FM考试Public debt是学员要掌握的一个知识点，学习的时候，学员不仅要记忆还需要有更好的理解。

This refers to quoted bonds or loan notes:instruments paying a coupon rate of interest and whose market value can fluctuate.Usually the bonds will be secured either by fixed or floating charges and can be redeemable or irredeemable.

Well-secured bonds in companies that are not too highly geared are low risk investments and bonds holders will therefore require relatively low returns.

The cost of the bonds to the borrower falls even more after tax relief on interest is taken into account.

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