ACCA证书是很多财会人士一直努力的方向，ACCA课程的难度也让很多人在艰难的备考中。ACCA考试的课程较多，要想完全掌握ACCA考试的内容也并不算是很容易。ACCA AFM考试Bonds怎么理解？
ACCA考试的每一个知识点对学员都很关键，ACCA AFM考试的知识点难度增加，在学习Bonds的时候，学员不仅要掌握基本的知识点，还需要学会去理解知识点的内容才是关键。
Long-term debt capital raised by a company for which interest is paid, usually half-yearly and at a fixed rate.
Redeemable or irredeemable and come in various forms, including floating rate, zero coupon and convertible.
Bonds have a nominal value （the debt owed by the company） and interest is paid at a stated 'coupon' on this amount. The coupon rate is quoted before tax （ie gross）.
The redemption date of current loans is an important piece of information in the SOFP, as you can establish how much new finance is likely to be needed by the company and when.
ACCA考试是国内比较火热的证书考试之一，无论是金融还是财会人士都在纷纷报考。ACCA课程都是以网课的形式在进行学习，学员要重视每一个内容的学习，以便更好的通过ACCA考试。
如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。
