ACCA考試知識(shí)點(diǎn)Equity finance要掌握的內(nèi)容是什么？

ACCA考試的知識(shí)點(diǎn)有點(diǎn)多，學(xué)員要想更好的理解ACCA考試的內(nèi)容，就應(yīng)該重視每一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)。ACCA考試科目較多，學(xué)員應(yīng)該根據(jù)每一科的重點(diǎn)著重去學(xué)習(xí)。那么，ACCA考試知識(shí)點(diǎn)Equity finance要掌握的內(nèi)容是什么？

ACCA考試知識(shí)點(diǎn)Equity finance要掌握的內(nèi)容并不算是很少，學(xué)員在學(xué)習(xí)的時(shí)候，要去記憶并掌握才可以。ACCA考試的內(nèi)容是每一位學(xué)員應(yīng)該認(rèn)真學(xué)習(xí)并掌握的內(nèi)容。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

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.

ACCA考試的知識(shí)點(diǎn)內(nèi)容就分享這么多，學(xué)員如果還有更多的內(nèi)容想要學(xué)習(xí)，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。