Saturday, 23 August 2014

BASIC ACCOUNTING & FINANCE INTERVIEW SHORT QUESTIONS (91-100)



91.  Maximum permissible bank finance (MPBF): it is the maximum amount that banks can lend a borrower towards his working capital requirements.

92. Commercial paper: a cp is a short term promissory note issued by a company, negotiable by endorsement and delivery, issued at a discount on face value as may be determined by the issuing company.

93. Bridge finance:  It refers to the loans taken by the company normally from commercial banks for a short period pending disbursement of loans sanctioned by the financial institutions.

94.  Venture capital:  It refers to the financing of high risk ventures promoted by new qualified entrepreneurs who require funds to give shape to their ideas.

95.  Debt securitization:  It is a mode of financing, where in securities are issued on the basis of a package of assets (called asset pool).

96. Lease financing:  Leasing is a contract where one party (owner) purchases assets and permits its views by another party (lessee) over a specified period

97. Trade Credit:  It represents credit granted by suppliers of goods, in the normal course of business.

98. Over draft:  Under this facility a fixed limit is granted within which the borrower allowed to overdraw from his account.

99. Cash credit:  It is an arrangement under which a customer is allowed an advance up to certain limit against credit granted by bank.


100. Clean overdraft:  It refers to an advance by way of overdraft facility, but not back by any tangible security.

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