備考ACCA考試對學員來說，要掌握ACCA教材的內容很關鍵。掌握ACCA考試的知識點，讓學員對財會知識有自己的理解與學習。ACCA考試要掌握的內容有很多，那么，CCA考試選擇融資方式應考慮的因素包含哪些？
選擇融資方式應考慮的因素是ACCA考試的一部分，學員要重視ACCA課程學習的過程才可以。ACCA考試對學員來說，不僅是知識點的學習，更是自我思維的拓展。
Factors that Refgun Co should consider prior to choosing a financing method
●Cost and cash flows–Refgun Co would seem to have the capacity to raise more debt as the non-current assets exceed the existing debt by$60m.Furthermore,the company seems to be cash-generative in that it is currently holding$15m on deposit,despite not having raised any finance for several years.Hence,the company may be wise to take advantage of cheaper debt.
●Risk–As the company is expanding its existing trade there should be no material change in business risk.If debt finance is chosen the directors should ensure that the shareholders are happy with the extra financial risk.Given the analysis above,this seems likely.
以上就是融躍教育小編對ACCA考試內容的分析！ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內容，可以者添加融躍教育老師微信（rongyuejiaoyu）。
