財(cái)會(huì)證書ACCA考試是幫助更多有財(cái)會(huì)夢想的人，在未來有更多發(fā)展的機(jī)會(huì)。ACCA考試科目較多，要掌握的內(nèi)容也有很多。其中，F(xiàn)inancial risks ?財(cái)務(wù)風(fēng)險(xiǎn)就是學(xué)員要掌握的內(nèi)容。Financial risks 財(cái)務(wù)風(fēng)險(xiǎn)在ACCA考試中要掌握的內(nèi)容是什么？

Financial risks ?財(cái)務(wù)風(fēng)險(xiǎn)是ACCA學(xué)員都會(huì)學(xué)到的內(nèi)容，在學(xué)習(xí)財(cái)務(wù)風(fēng)險(xiǎn)知識(shí)的時(shí)候，學(xué)員要對財(cái)務(wù)風(fēng)險(xiǎn)的內(nèi)容進(jìn)行總結(jié)，充分的掌握該知識(shí)點(diǎn)的內(nèi)容。Financial risks ?財(cái)務(wù)風(fēng)險(xiǎn)的內(nèi)容可以從下面四點(diǎn)學(xué)起：

1、These are the risks which arise from the way a business is financially ?structured, its management of working capital and its management of short and ?long-term debt financing.

2、Cash flow can be strongly influenced by how much debt to equity a business ?has, its need to service that debt and the rate at which it is borrowed.

3、Likewise, the ability of a business to operate on a day-to-day basis ?depends upon how it manages its working capital and its ability to control ?payables, receivables, cash and inventories.

4、Any change which makes its cash flow situation worse, such as poor ?collection of receivables, excessive borrowing, increased borrowing rates, etc, ?could represent an increased financial risk for the business.

ACCA學(xué)員要學(xué)習(xí)的財(cái)務(wù)知識(shí)有很多，同樣要把學(xué)習(xí)到的內(nèi)容運(yùn)用到工作中才算是物有所值。ACCA考試備考過程較長，學(xué)員要有堅(jiān)持學(xué)習(xí)的心態(tài)，更要有自信心去把握每次的ACCA考試。

ACCA考試知識(shí)點(diǎn)的內(nèi)容就這么多，學(xué)員如果對知識(shí)點(diǎn)還有更多的疑問，可以文章評論一起學(xué)習(xí)探討！