ACCA考試知識(shí)點(diǎn)Islamic finance怎么去學(xué)習(xí)？

ACCA國(guó)際注冊(cè)會(huì)計(jì)師證書考試，課程設(shè)計(jì)全面，能夠讓學(xué)員掌握到財(cái)會(huì)、審計(jì)及管理等方面的知識(shí)。ACCA考試知識(shí)點(diǎn)的學(xué)習(xí)需要去記憶與理解，那么，ACCA考試知識(shí)點(diǎn)Islamic finance怎么去學(xué)習(xí)？

知識(shí)點(diǎn)Islamic finance在ACCA考試中是需要學(xué)員重點(diǎn)去掌握的，掌握ACCA考試的內(nèi)容，學(xué)員需要有自己的學(xué)習(xí)方法，總結(jié)ACCA考試有助于學(xué)員去理解其內(nèi)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.伊斯蘭金融的原則是,經(jīng)濟(jì)活動(dòng)的創(chuàng)造價(jià)值和融資方式之間是有聯(lián)系的,不能收利息，收利息犯法。

1 .Murabaha:類似于商業(yè)信用/貸款Trade credit/loan ，利潤(rùn)預(yù)先約定，無(wú)利息，借方賣了產(chǎn)品，借方和貸方分享收益Pre-arranged mark up for convenience of later payment, no interest。

2 .Musharaka:類似于風(fēng)投 Venture capital, 收益共享，無(wú)分紅，損失的話，按照資本投入承擔(dān)。Profit share per contract, no dividends, losses per capital contribution,both parties participate.

3 .Mudaraba:類似于股權(quán)投資Equity，利潤(rùn)預(yù)先約定，無(wú)分紅，損失的話，全部由出錢的人承擔(dān)。Profit share per contract, no dividends, losses borne by capital provider, organisation runs business.

4 Jara:類似于租貨Leasing ，債主擁有所有權(quán)并承擔(dān)主要風(fēng)險(xiǎn)，需要負(fù)責(zé)大修和重要保險(xiǎn)。Whatever the other features, lessor remains asset owner and incursrisks of ownership.

5.Sukuk:類似于債券Bonds ,對(duì)資產(chǎn)和收益享有所有權(quán)，所以既有debt債權(quán)性質(zhì)，又有equity所有權(quán)性質(zhì)。對(duì)于潛在的有形資產(chǎn)，持有股票可能是基于資產(chǎn)（銷售/售后回租）或資產(chǎn)（證券化）Underlying tangible asset in which holder shares may be asset-based （sale/leaseback） or asset-backed （securitisation）.

6Salam:類似于遠(yuǎn)期合同F(xiàn)orward contract,商品約定未來(lái)某日賣，但現(xiàn)金可以折現(xiàn)到當(dāng)下，預(yù)先付款。Commodity sold for future delivery, cash received at discount from financial institution, payments received in advance.

7Jstisna:類似于分期付款Phased payments ,用于項(xiàng)目籌措，先付首付款，然后用項(xiàng)目進(jìn)行的錢再支付分期款。Project funding, initial payment and then instalments from businessundertaking the project.

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