acca考試working capita怎么算？

ACCA考試的知識(shí)點(diǎn)是學(xué)員備考的關(guān)鍵，通過(guò)ACCA知識(shí)點(diǎn)的學(xué)習(xí)，幫助學(xué)員更好的了解ACCA考試的重難點(diǎn)是什么。ACCA考試要學(xué)習(xí)的內(nèi)容有很多，acca考試working capita怎么算？

acca考試working capita是學(xué)員要掌握的重點(diǎn)，在備考的時(shí)候，學(xué)員要去記憶該知識(shí)點(diǎn)的內(nèi)容。下面是給大家總結(jié)的該部分知識(shí)點(diǎn)的相關(guān)內(nèi)容與理解。

Working capital— the capital represented by net current assets which is available for day-to-day operating activities. It normally includes inventories, trade receivables, cash and cash equivalents, less trade payables.

Working capital comprises a number of different items and its management is difficult because these are often linked. Hence, altering one item may adversely affect other areas of the business.

Working capital management is crucial to the effective management of a business because:current assets make up over half the assets of some companies; and failure to control working capital, and therefore liquidity, is a major cause of business failure.

ACCA智播課主要是搭載智能學(xué)習(xí)系統(tǒng)，增加沖刺階段的直播授課，雙模式學(xué)習(xí)?；A(chǔ)階段利用智能平臺(tái)鞏固學(xué)習(xí)，夯實(shí)專業(yè)基礎(chǔ)；沖刺直播階段，重點(diǎn)突出，難點(diǎn)講解，快速掌握重難點(diǎn)知識(shí)和題型解法，有效提分。

ACCA網(wǎng)課的學(xué)習(xí)是幫助學(xué)員梳理ACCA考試的重難點(diǎn)。融躍ACCA智播課課程適合所有學(xué)員去學(xué)習(xí)，知識(shí)點(diǎn)的講解、ACCA考試答疑服務(wù)、ACCA題庫(kù)練習(xí)及考前題情分析等，讓學(xué)員在考試中更有把握，信心十足。

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