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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