ACCA考試的知識點是學員備考的關鍵，通過ACCA知識點的學習，幫助學員更好的了解ACCA考試的重難點是什么。ACCA考試要學習的內容有很多，acca考試working capita怎么算？

acca考試working capita是學員要掌握的重點，在備考的時候，學員要去記憶該知識點的內容。下面是給大家總結的該部分知識點的相關內容與理解。

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習系統，增加沖刺階段的直播授課，雙模式學習。基礎階段利用智能平臺鞏固學習，夯實專業基礎；沖刺直播階段，重點突出，難點講解，快速掌握重難點知識和題型解法，有效提分。

ACCA網課的學習是幫助學員梳理ACCA考試的重難點。融躍ACCA智播課課程適合所有學員去學習，知識點的講解、ACCA考試答疑服務、ACCA題庫練習及考前題情分析等，讓學員在考試中更有把握，信心十足。

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