ACCA學員都知道，ACCA會員未來的發展前景是很好的。不僅能夠實現自身知識點層面的 提升，還能夠讓自己在職場上有新的高度的發展。那么，怎么去學習ACCA考試知識點Interpretation of ratios的內容？

學習ACCA考試知識點Interpretation of ratios的內容學員要重視哪些是難點，在備考的時候，學員肯定有較難的地方需要去掌握。ACCA知識點的學習要求學員自己的理解并分析。

For a meaningful evaluation to be made of a firm’s working capital management it is necessary to identify:

Trends–the change in a ratio over time.If an exam question provides two,or more,years of financial statements then appropriate ratios should be calculated for each year.

External benchmarks–industry average(sector)ratios are commonly published by business schools or consultancies.If an exam question provides industry average data then you are expected to use this to benchmark the performance of the firm in the scenario.However do not assume that the only relevant ratios are those for which industry average data is available.

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