現在的證書類型有很多，學員要想找到各種證書之間的聯系其實也并不算是很難。ACCA證書考試的知識點有很多，只要學員認真的學習并掌握就能順利拿到ACCA證書。ACCA考試Demergers 分拆怎么理解與學習？

A demerger is the splitting up of a corporate body into two or more separate and independent bodies. It is not a sale of the separate bodies themselves, as the original shareholders have shares in both companies.分公司拆成 2 個或多個單獨的實體，原股東繼弼行現在多家公司股份。

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advantage：

The split does enable analysts to understand the two businesses fully,particularly when the two main divisions are in differentfields.

The two divisions are likely to have different risk profiles, and splitting them up enables shareholders to adjust the proportion of their holdings between the two different companies.

disadvanteg：

過程比較昂貴，過期間公司整體的價值都可能下滑。

分拆的管理層可能無法勝任。

對于資產和債務的承擔，雙方會有分歧，一方甚至融資渠道有問題。

ACCA知識學習是長期的事情，但是堅持ACCA考試是每一位學員應該做到的。通過ACCA考試掌握更多的財會知識，讓自己變成富有的人。更多ACCA備考知識、資料領取及學習答疑的事情，學員可以在線咨詢老師或者添加老師微信rongyuejiaoyu。