怎么去理解ACCA考試Predicting and preventing corporate failure知識(shí)點(diǎn)？

ACCA考試的科目有很多，學(xué)員在備考的時(shí)候一定要找到適合的課程，通過(guò)ACCA課程的學(xué)習(xí)，幫助自身更好的理解考試的關(guān)鍵內(nèi)容。那么，怎么去理解ACCA考試Predicting and preventing corporate failure知識(shí)點(diǎn)？

ACCA考試Predicting and preventing corporate failure知識(shí)點(diǎn)是學(xué)員需要學(xué)習(xí)的內(nèi)容，在備考的時(shí)候，學(xué)員要重視知識(shí)點(diǎn)的學(xué)習(xí)，理解并掌握ACCA考試的內(nèi)容很關(guān)鍵。

1、financial ratios

liquidity

gearing

poor indicators of failure

2、problems with ratio analysis

historical financial statements

industry averages inadequate

Predicting and preventing

corporate failure

ignore non-financial issues

3、altman's Z score

quantitative model less thanl.8;likely to fall

problems:

E ignore environmental issues

ignores non-financial issues

based on US manufacturing companies in 1960s

contents:

working capital

ratained earning

EBIT/assets

market value of equity/book value of debt

4、argenti's A score

qualitative model more than 25:likely to fall

content:

defects

mistakes

symptoms

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