ACCA考试知识点Islamic finance怎么去学习？

ACCA国际注册会计师证书考试，课程设计全面，能够让学员掌握到财会、审计及管理等方面的知识。ACCA考试知识点的学习需要去记忆与理解，那么，ACCA考试知识点Islamic finance怎么去学习？

知识点Islamic finance在ACCA考试中是需要学员重点去掌握的，掌握ACCA考试的内容，学员需要有自己的学习方法，总结ACCA考试有助于学员去理解其内容。

Islamic finance operates under the principle that there should be a link between the economic activity that creates value and the financing of that activity.伊斯兰金融的原则是,经济活动的创造价值和融资方式之间是有联系的,不能收利息，收利息犯法。

1 .Murabaha:类似于商业信用/贷款Trade credit/loan ，利润预先约定，无利息，借方卖了产品，借方和贷方分享收益Pre-arranged mark up for convenience of later payment, no interest。

2 .Musharaka:类似于风投 Venture capital, 收益共享，无分红，损失的话，按照资本投入承担。Profit share per contract, no dividends, losses per capital contribution,both parties participate.

3 .Mudaraba:类似于股权投资Equity，利润预先约定，无分红，损失的话，全部由出钱的人承担。Profit share per contract, no dividends, losses borne by capital provider, organisation runs business.

4 Jara:类似于租货Leasing ，债主拥有所有权并承担主要风险，需要负责大修和重要保险。Whatever the other features, lessor remains asset owner and incursrisks of ownership.

5.Sukuk:类似于债券Bonds ,对资产和收益享有所有权，所以既有debt债权性质，又有equity所有权性质。对于潜在的有形资产，持有股票可能是基于资产（销售/售后回租）或资产（证券化）Underlying tangible asset in which holder shares may be asset-based （sale/leaseback） or asset-backed （securitisation）.

6Salam:类似于远期合同Forward contract,商品约定未来某日卖，但现金可以折现到当下，预先付款。Commodity sold for future delivery, cash received at discount from financial institution, payments received in advance.

7Jstisna:类似于分期付款Phased payments ,用于项目筹措，先付首付款，然后用项目进行的钱再支付分期款。Project funding, initial payment and then instalments from businessundertaking the project.

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