ACCA考試INSOLVENCY AND ADMINISTRATION怎么去理解?

ACCA證書屬于英國的財會證書,與國內(nèi)財會證書有很多的不同之處。ACCA證書要求學(xué)員每年進(jìn)行ACCA年費的繳納,以*來年能夠順利的參加考試。那么, ACCA考試INSOLVENCY AND ADMINISTRATION怎么去理解?

ACCA考試INSOLVENCY AND ADMINISTRATION是學(xué)員要掌握的內(nèi)容,在備考的時候,學(xué)員通過學(xué)習(xí)掌握考試的內(nèi)容。ACCA考試掌握知識點很關(guān)鍵,下面是給大家總結(jié)的考點的內(nèi)容:


1、Liquidation

Definition

Who decide the liquidation

Role of liquidator

Common features

2、Voluntary liquidation

Definition

Types

3、Compulsory liquidation

Definition

Reasons

Effects

Order of payment

4、Administration

Definition

Floating chargeholders

Appointment without a court order

Appointment with a court order

The effect of appointing an administrator

Duties of administrator

Administrators' proposal

Advantages of administrato

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