ACCA考试INSOLVENCY AND ADMINISTRATION怎么去理解？

ACCA证书属于英国的财会证书，与国内财会证书有很多的不同之处。ACCA证书要求学员每年进行ACCA年费的缴纳，以*来年能够顺利的参加考试。那么， ACCA考试INSOLVENCY AND ADMINISTRATION怎么去理解？

ACCA考试INSOLVENCY AND ADMINISTRATION是学员要掌握的内容，在备考的时候，学员通过学习掌握考试的内容。ACCA考试掌握知识点很关键，下面是给大家总结的考点的内容：

1、Liquidation

Definition

Who decide the liquidation

Role of liquidator

Common features

2、Voluntary liquidation

Definition

Types

3、Compulsory liquidation

Definition

Reasons

Effects

Order of payment

4、Administration

Definition

Floating chargeholders

Appointment without a court order

Appointment with a court order

The effect of appointing an administrator

Duties of administrator

Administrators' proposal

Advantages of administrato

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