ACCA考試accounting rate of return要怎么掌握?

想要參加ACCA考試,學(xué)員需要提前預(yù)約考試才能參加。ACCA考試對(duì)學(xué)員來(lái)說(shuō),是拿到ACCA證書的關(guān)鍵。那么,ACCA考試accounting rate of return要怎么掌握?

ACCA考試accounting rate of return是考試的考點(diǎn),學(xué)員在備考的時(shí)候,要從幾方面去學(xué)習(xí)。ACCA考試對(duì)學(xué)員來(lái)說(shuō),需要掌握的知識(shí)點(diǎn)并不算是很少,但是學(xué)員也應(yīng)該重視知識(shí)點(diǎn)的理解與運(yùn)用。

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ACCA考試

1、method

ARR=average annual profit/average investment

average annual profit=total oprating profit/no.of years

average investment=(initial investment residual vaule)/2

2、decision criteria

ARR compare to the target(usually the ROCE)

ARR>ROCE

3、discussion

advantages:

simple to understand

can be calcuted from available accounting data

consider the whole of the investment

measure the return of investment

disadvantages:

doest not consider the time value of money

base upon accounting profit-subject to manipulate

not a absolute measure of return

要想更好的掌握ACCA考試的知識(shí)點(diǎn),學(xué)員不僅要了解其概念的含義,還需要重視ACCA課程學(xué)習(xí)的效果。ACCA考試的內(nèi)容有很多,而accounting rate of return只是其中一個(gè),因此重視ACCA課程的學(xué)習(xí)很是關(guān)鍵。

ACCA考試并非是一日之功,融躍教育為ACCA學(xué)員提供網(wǎng)課的學(xué)習(xí),如果你需要ACCA學(xué)習(xí)的課程或?qū)CCA考試還有什么不清楚的地方,可以添加融躍教育老師的微信:ryacca668。