怎么去理解ACCA考试Predicting and preventing corporate failure知识点?

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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