ACCA知识点的内容有很多，学员能掌握了知识点的内容之后，再去进行教材知识点的学习，就能够更好的去理解课程的内容。Sell off 是ACCA考试的知识点吗？怎么去学习？

Sell off变卖是ACCA考试的知识点之一，学员在学习的时候，要重视知识点内容的掌握。同时还需要更好的去理解知识点的内容，让学员在之后的学习中把知识运用在考试中，真正的实现知识点的全面掌握。Sell off知识点需要学员掌握的知识点内容如下：》》》现阶段报名参加ACCA年货节活动，zui高立减2000元，更有优惠大礼送！

It is the sale of part of a company as an entity or as separate assets to a third party for an agreed amount of funds or value. This value may comprise of cash and non-cash based assets. The company can then utilise the funds gained in alternative, value-enhancing activities.公司卖了部分或者单独资产给第三方，以约定的价格。常常是为了变现，这样公司有钱拿这笔钱投入新的增值活动中去。戳：“各科必背定义+历年真题中文解析+21年习题册（PDF版）”

ACCA考试


好处：保护公司免于被收购，比如卖掉那个特别吸买家的产业；提供现金，维持现有业务或开拓业务，不至于再举债提高杠杆；让公司集中精力发展核心业务。

1. A sell- off can act to protect the rest of a business form a take-over, by selling off a part that is particularly attractive to a buyer.

2. It can also provide cash, enabling the remaining business to invest further without the need for worsening its gearing by obtaining more debt finance.

3. It would also enable company to concentrate on what it perceives to be its core business.

了解了ACCA知识点的内容，学员要去记忆、运用并更好的去掌握其内容，学员把知识点的内容进行融合。ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。