收購(gòu)/合并合資企業(yè)的優(yōu)勢(shì)和劣勢(shì)_2022年ACCA考試AFM知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-06-23 09:39:01

人生偉業(yè)的建立，不在能知，乃在能行。距離9月ACCA考試越來越近，大家要盡快調(diào)整學(xué)習(xí)狀態(tài)，制定能夠落地的學(xué)習(xí)計(jì)劃，熟練掌握各科目知識(shí)要點(diǎn)，盡快拿下acca證書。今天東奧小編為大家整理了AFM科目知識(shí)點(diǎn)，讓我們從基礎(chǔ)出發(fā)，快快學(xué)起來吧。

【內(nèi)容導(dǎo)航】

Advantages and Disadvantages of Acquisitions/Mergers Joint Ventures-收購(gòu)/合并合資企業(yè)的優(yōu)勢(shì)和劣勢(shì)

【知識(shí)點(diǎn)】

Advantages and Disadvantages of Acquisitions/Mergers Joint Ventures-收購(gòu)/合并合資企業(yè)的優(yōu)勢(shì)和劣勢(shì)

Advantages of acquisitions

Disadvantages of acquisitions

Reliability

Joint venture partners may prove to be unreliable or vulnerable to take-over by a rival.

Cost and risk

Acquisitions will involve a higher capital outlay and will expose a company to higher risk as a result.

Managerial autonomy

Decision making may be restricted by the need to take account of the views of all the joint venture partners.

There may be problems in agreeing on partners' percentage ownership, transfer prices etc.

Access to overseas markets

When a company wants to expand its operations in an overseas market, a joint venture may be the only option of breaking into the overseas market.

如果懼怕前面跌宕的山巖，生命就永遠(yuǎn)只能是死水一潭。以上就是東奧小編為大家整理的AFM科目考試知識(shí)點(diǎn)了，距離9月份ACCA考試時(shí)間已經(jīng)越來越近，大家一定要合理安排好自己的備考時(shí)間，制定好學(xué)習(xí)計(jì)劃，爭(zhēng)取順利上岸。

注：以上來自Neo老師基礎(chǔ)精講班第29講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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