怎么去學(xué)習(xí)ACCA考試知識(shí)點(diǎn)Interpretation of ratios的內(nèi)容？

ACCA學(xué)員都知道，ACCA會(huì)員未來(lái)的發(fā)展前景是很好的。不僅能夠?qū)崿F(xiàn)自身知識(shí)點(diǎn)層面的 提升，還能夠讓自己在職場(chǎng)上有新的高度的發(fā)展。那么，怎么去學(xué)習(xí)ACCA考試知識(shí)點(diǎn)Interpretation of ratios的內(nèi)容？

學(xué)習(xí)ACCA考試知識(shí)點(diǎn)Interpretation of ratios的內(nèi)容學(xué)員要重視哪些是難點(diǎn)，在備考的時(shí)候，學(xué)員肯定有較難的地方需要去掌握。ACCA知識(shí)點(diǎn)的學(xué)習(xí)要求學(xué)員自己的理解并分析。

For a meaningful evaluation to be made of a firm’s working capital management it is necessary to identify:

Trends–the change in a ratio over time.If an exam question provides two,or more,years of financial statements then appropriate ratios should be calculated for each year.

External benchmarks–industry average(sector)ratios are commonly published by business schools or consultancies.If an exam question provides industry average data then you are expected to use this to benchmark the performance of the firm in the scenario.However do not assume that the only relevant ratios are those for which industry average data is available.

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