ACCA学员都知道，ACCA会员未来的发展前景是很好的。不仅能够实现自身知识点层面的 提升，还能够让自己在职场上有新的高度的发展。那么，怎么去学习ACCA考试知识点Interpretation of ratios的内容？
学习ACCA考试知识点Interpretation of ratios的内容学员要重视哪些是难点，在备考的时候，学员肯定有较难的地方需要去掌握。ACCA知识点的学习要求学员自己的理解并分析。
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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