ACCA考试的科目有很多,学员在备考的时候一定要找到适合的课程,通过ACCA课程的学习,帮助自身更好的理解考试的关键内容。那么,怎么去理解ACCA考试Predicting and preventing corporate failure知识点?
ACCA考试Predicting and preventing corporate failure知识点是学员需要学习的内容,在备考的时候,学员要重视知识点的学习,理解并掌握ACCA考试的内容很关键。
1、financial ratios
liquidity
gearing
poor indicators of failure
2、problems with ratio analysis
historical financial statements
industry averages inadequate
Predicting and preventing
corporate failure
ignore non-financial issues
3、altman's Z score
quantitative model less thanl.8;likely to fall
problems:
E ignore environmental issues
ignores non-financial issues
based on US manufacturing companies in 1960s
contents:
working capital
ratained earning
EBIT/assets
market value of equity/book value of debt
4、argenti's A score
qualitative model more than 25:likely to fall
content:
defects
mistakes
symptoms
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