Capital rationing(資本配置)是什么_2023年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-02-16 09:24:01

千里之行，始于足下。acca課程有15門(mén)，同學(xué)們需通過(guò)13門(mén)才能獲得領(lǐng)取acca證書(shū)的資格。同學(xué)們需認(rèn)真?zhèn)淇?，學(xué)習(xí)基礎(chǔ)知識(shí)點(diǎn)，爭(zhēng)取一次通過(guò)。今天為同學(xué)們整理了FM科目Capital rationing(資本配置)相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Capital rationing-資本配置

【知識(shí)點(diǎn)】

Capital rationing-資本配置

Capital rationing is a situation in which a company has a limited amount of capital to invest in potential projects, such that the different possible investments need to be compared with one another in order to allocate the capital available most effectively.

Soft capital rationing is brought about by internal factors and decisions by management.

Hard capital rationing is brought about by external factors, such as limited availability of new external finance.

In a word, If an organisation is in a capital rationing situation it will not be able to enter into all projects with positive NPVs because there is not enough capital for all the investments.

若你現(xiàn)在肯努力，最壞的結(jié)果也是大器晚成。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)了，2023年3月ACCA考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

注：以上內(nèi)容來(lái)自FM精講班第21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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