現(xiàn)在的證書類型有很多，學(xué)員要想找到各種證書之間的聯(lián)系其實(shí)也并不算是很難。ACCA證書考試的知識點(diǎn)有很多，只要學(xué)員認(rèn)真的學(xué)習(xí)并掌握就能順利拿到ACCA證書。ACCA考試Demergers 分拆怎么理解與學(xué)習(xí)？
A demerger is the splitting up of a corporate body into two or more separate and independent bodies. It is not a sale of the separate bodies themselves, as the original shareholders have shares in both companies.分公司拆成 2 個(gè)或多個(gè)單獨(dú)的實(shí)體，原股東繼弼行現(xiàn)在多家公司股份。
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”
advantage：
The split does enable analysts to understand the two businesses fully,particularly when the two main divisions are in differentfields.
The two divisions are likely to have different risk profiles, and splitting them up enables shareholders to adjust the proportion of their holdings between the two different companies.
disadvanteg：
過程比較昂貴，過期間公司整體的價(jià)值都可能下滑。
分拆的管理層可能無法勝任。
對于資產(chǎn)和債務(wù)的承擔(dān)，雙方會(huì)有分歧，一方甚至融資渠道有問題。
ACCA知識學(xué)習(xí)是長期的事情，但是堅(jiān)持ACCA考試是每一位學(xué)員應(yīng)該做到的。通過ACCA考試掌握更多的財(cái)會(huì)知識，讓自己變成富有的人。更多ACCA備考知識、資料領(lǐng)取及學(xué)習(xí)答疑的事情，學(xué)員可以在線咨詢老師或者添加老師微信rongyuejiaoyu。
