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？

ACCA考試Predicting and preventing corporate failure知識點是學(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

備考ACCA考試中你是不是無從下手，也不知道該怎么備考，融躍教育為你準(zhǔn)備了ACCA備考攻略和資料，有需要的添加融躍教育老師微信：rongyuejiaoyu。