Overdrafts（透支）是什么_2021年ACCA考試FM知識點
這一秒不放棄，下一秒就有希望。堅持下去就會成功。東奧小編為大家整理了ACCA考試重要知識點，希望能夠幫助到大家。
【內容導航】
Overdrafts 透支
【知識點】
Overdrafts 透支
Overdrafts 透支
Where payments from a current account exceed income to the account for a temporary period, the bank may agree to finance a deficit balance on the account by means of an overdraft.
| Amount | The bank specifies an overdraft limit. The overdrawn (negative) balance on the account cannot exceed this limit. The bank usually decides the limit with reference to the borrower's known income. |
| Margin | Interest charged at the bank's administrative base rate plus a margin. This rate is usually higher than the rate for a short-term bank loan. |
| Purpose | Generally to cover short-term deficits in cash flows from normal business operations. |
| Repayment | Technically repayable on demand. If a bank ends an overdraft facility without warning, the borrower could face a risk of insolvency. |
| Security | Depends on size of facility. The bank may ask for security (collateral) but often does not. |
| Benefits | The customer has flexible means of short-term borrowing; the bank has to accept fluctuations in amount of lending. |
By providing an overdraft facility to a customer, the bank is committing itself to providing an overdraft to the customer whenever the customer wants it, up to the agreed limit. The bank will earn interest on the lending, but only to the extent that the customer uses the facility and goes into their overdraft. If the customer does not go into their overdraft, the bank cannot charge interest.
The bank will generally charge a commitment fee (承諾費) when a customer is granted an overdraft facility or an increase in their overdraft facility. This is a fee for granting an overdraft facility and agreeing to provide the customer with funds if and whenever they need them.
Solid core overdrafts
If the hard core element of the overdraft appears to be becoming a long-term feature of the business, the bank might wish, after discussions with the customer, to convert the hard core of the overdraft into a loan, thus giving formal recognition to its more permanent nature.
夢想一旦被付諸行動，就會變得神圣。備考ACCA考試的過程雖然會遇到很多的困難，但只要我們堅持一定會順利通關。
注：以上內容來自Echo老師基礎班第22講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
相關文章
津公網安備12010202000755號