相信很多ACCA學(xué)員都知道，ACCA考試并非三天兩天就能考完的，學(xué)員要想掌握到更多的財(cái)會(huì)知識(shí)，必然要有一個(gè)過程。ACCA考試知識(shí)點(diǎn)有很多，在ACCA考試中有哪些因素會(huì)影響公司營運(yùn)資金投資水平？

ACCA考試的知識(shí)點(diǎn)有很多，掌握知識(shí)點(diǎn)的內(nèi)容是幫助學(xué)員更好的學(xué)習(xí)財(cái)會(huì)的知識(shí)。影響公司營運(yùn)資金投資水平是ACCA考試的考點(diǎn)，主要有六點(diǎn)：

①The level of activities/sales increase 活動(dòng)和銷售額增加

Where the cycle remain constant but sales increase，the funds required for WC will increase in approximate proportion to sales.如果周期保持不變，但銷售額增加，則WC所需資金將與銷售額大致成正比例增長。

②The length of the operating cycle 周期的長度

當(dāng)銷售額保持不變而cycle變長時(shí)，WC所需資金與days大致成正比例增長。

③The company’s credit policy 公司的信貸政策

The tighter the company’s policy，the lower level of receivable balance. 越緊密，應(yīng)收賬款越低。

④The credit policy of suppliers（external economy） 供應(yīng)商的信貸政策

⑤The nature of the business 企業(yè)性質(zhì)

The nature of the business influences the plan of working capital policy because it influences the size of the elements of working capital. A manufacturing company, for example, may have high levels of inventory and trade receivables, a service company may have low levels of inventory and high levels of trade receivables, and a supermarket chain may have high levels of inventory and low levels of trade receivables. 制造業(yè)高庫存、高應(yīng)收賬款；服務(wù)業(yè)低庫存、低應(yīng)收賬款；超市高庫存、低應(yīng)收賬款

⑥Risk attitude 對待風(fēng)險(xiǎn)的態(tài)度

A risk-averse company will tend to operate with higher levels of inventory and receivables，and uses a long-term finance for permanent current assets and some of its fluctuating current assets. A risk-taker company will seek to use short-term finance for fluctuating current assets as well as for a portion of the permanent current assets of the company. 保守型的喜歡高庫存、高應(yīng)收、長期 for all PCA+some FCA.激進(jìn)型的喜歡短期for most PCA+all FCA。

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