財(cái)會(huì)證書(shū)ACCA考試是幫助更多有財(cái)會(huì)夢(mèng)想的人,在未來(lái)有更多發(fā)展的機(jī)會(huì)。ACCA考試科目較多,要掌握的內(nèi)容也有很多。其中,F(xiàn)inancial risks 財(cái)務(wù)風(fēng)險(xiǎn)就是學(xué)員要掌握的內(nèi)容。Financial risks 財(cái)務(wù)風(fēng)險(xiǎn)在ACCA考試中要掌握的內(nèi)容是什么?
Financial risks 財(cái)務(wù)風(fēng)險(xiǎn)是ACCA學(xué)員都會(huì)學(xué)到的內(nèi)容,在學(xué)習(xí)財(cái)務(wù)風(fēng)險(xiǎn)知識(shí)的時(shí)候,學(xué)員要對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的內(nèi)容進(jìn)行總結(jié),充分的掌握該知識(shí)點(diǎn)的內(nèi)容。Financial risks 財(cái)務(wù)風(fēng)險(xiǎn)的內(nèi)容可以從下面四點(diǎn)學(xué)起:
戳:“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)(PDF版)”
1、These are the risks which arise from the way a business is financially structured, its management of working capital and its management of short and long-term debt financing.
2、Cash flow can be strongly influenced by how much debt to equity a business has, its need to service that debt and the rate at which it is borrowed.
3、Likewise, the ability of a business to operate on a day-to-day basis depends upon how it manages its working capital and its ability to control payables, receivables, cash and inventories.
4、Any change which makes its cash flow situation worse, such as poor collection of receivables, excessive borrowing, increased borrowing rates, etc, could represent an increased financial risk for the business.
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ACCA學(xué)員要學(xué)習(xí)的財(cái)務(wù)知識(shí)有很多,同樣要把學(xué)習(xí)到的內(nèi)容運(yùn)用到工作中才算是物有所值。ACCA考試備考過(guò)程較長(zhǎng),學(xué)員要有堅(jiān)持學(xué)習(xí)的心態(tài),更要有自信心去把握每次的ACCA考試。
學(xué)員要想了解更多的內(nèi)容 ,可以在線咨詢老師或者添加師微信進(jìn)行知識(shí)的交流(rongyuejiaoyu),融躍教育讓你的成才之夢(mèng)不再是想想!
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