想要参加ACCA考试,学员需要提前预约考试才能参加。ACCA考试对学员来说,是拿到ACCA证书的关键。那么,ACCA考试accounting rate of return要怎么掌握?
ACCA考试accounting rate of return是考试的考点,学员在备考的时候,要从几方面去学习。ACCA考试对学员来说,需要掌握的知识点并不算是很少,但是学员也应该重视知识点的理解与运用。
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1、method
ARR=average annual profit/average investment
average annual profit=total oprating profit/no.of years
average investment=(initial investment residual vaule)/2
2、decision criteria
ARR compare to the target(usually the ROCE)
ARR>ROCE
3、discussion
advantages:
simple to understand
can be calcuted from available accounting data
consider the whole of the investment
measure the return of investment
disadvantages:
doest not consider the time value of money
base upon accounting profit-subject to manipulate
not a absolute measure of return
要想更好的掌握ACCA考试的知识点,学员不仅要了解其概念的含义,还需要重视ACCA课程学习的效果。ACCA考试的内容有很多,而accounting rate of return只是其中一个,因此重视ACCA课程的学习很是关键。
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