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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