会计专业要学习的内容有很多，不仅要了解基础的会计知识，还要掌握到更为高深的会计内容。ACCA纯英文的会计考试，知识点也较多。怎么理解ACCA考试Related Diversification的内容？
戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
A firm may choose diversification related to an existing product with vertical integration, both forward and backward, and horizontal integration.
1 Forward Vertical Integration
Forward vertical integration means moving into product/ market areas previously occupied by the organisation's customers.
Sometimes called "downstream" integration, this can be pursued either by acquisition or by organic growth.
2 Backward Vertical Integration
Backward vertical integration means moving into product/market areas previously occupied by the organisation's suppliers. Sometimes called "upstream" integration, this also can be pursued either by acquisition or by organic growth.
3 Horizontal Integration
Companies integrate horizontally by using current capabilities to develop activities and product lines that are competitive with or directly complementary to the company's present activities.
It means specifically the merger with, or acquisition of, rival organisations.
4 Unrelated or Conglomerate Diversification
Conglomerate diversification introduces the company to unrelated product and market areas, which are likely to be beyond the current capabilities or value networks.
Although it can be pursued by organic growth, normally it is an acquisition strategy.
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）。