免费咨询热线：400-699-1716 
微信
APP
ACCA FM知识点：Government grants,loans and guarantees
文章来源：ACCA全球官网
发布时间：2021-11-22 14:21
阅读：536次
财务管理教学大纲的E部分涉及商业财务：什么类型的财务？什么来源？什么组合？首先考虑企业的形成和初始增长，然后是成熟和成熟的公司，并将研究在不同阶段可能面临的融资选择和决策。上文我们介绍了Leasing and hire purchase，本文重点讲解Government grants,loans and guarantees。
Trade credit
This simply means taking credit from suppliers–typically 30 days.That is obviously a very short period,but it can be very helpful to new businesses.Typically,credit suppliers to new businesses will want some sort of reference,either from a bank or from other suppliers(trade references).However,some will be prepared to offer modest credit initially without references,and as trust grows this can be increased.
Government grants,loans and guarantees
Governments often encourage the formation of new businesses and,from time to time and from region to region,help is offered.Government grants are usually very small,and direct loans are rare because governments see loan provision as the job of financial institutions.
Currently in the UK,the Government runs the Enterprise Finance Guarantee Scheme(EFGS).This is a loan guarantee scheme intended to facilitate additional bank lending to viable small and medium-sized entities(SMEs)with insufficient security for a normal commercial loan.The borrower must be able to demonstrate to the lender that they should be able to repay the loan in full.The Government provides the lender with a guarantee for which the borrower pays a premium.
The scheme is not a mechanism through which businesses or their owners can choose to withhold the security a lender would normally lend against;nor is it intended to facilitate lending to businesses which are not viable and that banks have declined to lend to on that basis.
EFGS supports lending to viable businesses with an annual turnover of up to£25m seeking loans of between£1,000 and£1m.
2022年ACCA最新学习资料包
请大家认真填写以下信息，获取2025年ACCA学习资料包，会以网盘链接的形式给到大家，点击免费领取后请尽快保存。
*姓名不能为空
*手机号错误
*验证码错误
考试问答
Cherie
讲师认证：擅长立足课堂和课下，了解学生需求，激发学生学习热情。讲干货、讲方法、侧考点。
CICPA会员，ACCA会员 曾任职于立信会计师事务所，参与IPO、年审、财务尽调等工作，4年+财经教学经验，善于使用体系学习法，立足课堂和课下，了解学生需求，激发学生学习热情。被誉为“24小时能量王”。讲干货、讲方法、侧考点。以点带面，删繁就简内化于心，讲解逻辑严谨，归纳总结清晰。 主动了解学生需求，深受学生认可喜爱，所授课程到课率100% ，经济法 课下检测通过率98%。
免费下载老师推荐的学习资料
免费直播
