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Equity financ在ACCA考试中怎么更好的掌握?

发布时间:2021-07-23

来源:融跃教育

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大家都知道,ACCA的考点较多,学习掌握的内容有很多。因此学员要想更好的通过考试,掌握知识点的内容是必然的。那么,Equity financ在ACCA考试中怎么更好的掌握?

ACCA知识点的学习是证书考试的关键,学员要想在考试中有好的成绩,必然需要知识点的巩固与运用。ACCA每科内容的知识点内容都有很多,学员要想更好的把握考点,课程选择很关键。Equity financ的内容具体如下:

戳:各科必背定义+历年真题中文解析+20年习题册(PDF版)

ACCA考试

Other than investment by owners or business angels, SMEs have difficulty obtaining equity finance when they are formed (equity gap). However, Shares can be placed privately, but difficult to obtain large sums by this means.

A major problem with obtaining equity finance can be the inability of the small firm to offer an easy exit route for any investors who wish to sell their stake.

a)The firm can purchase its own shares back from the shareholders, but this involves the use of cash that could be better employed elsewhere.


b)The firm can obtain a market listing but not all small firms do

c) The 'exit route' for equity investors in small businesses is often a sale of the business to a larger company.

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