ACCA考試INSOLVENCY AND ADMINISTRATION怎么去理解?

ACCA證書屬于英國的財會證書,與國內財會證書有很多的不同之處。ACCA證書要求學員每年進行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是學員要掌握的內容,在備考的時候,學員通過學習掌握考試的內容。ACCA考試掌握知識點很關鍵,下面是給大家總結的考點的內容:


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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