ACCA考試的科目有很多,學(xué)員在備考的時候一定要找到適合的課程,通過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知識點(diǎn)?
ACCA考試Predicting and preventing corporate failure知識點(diǎn)是學(xué)員需要學(xué)習(xí)的內(nèi)容,在備考的時候,學(xué)員要重視知識點(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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