财会证书ACCA考试是帮助更多有财会梦想的人，在未来有更多发展的机会。ACCA考试科目较多，要掌握的内容也有很多。其中，Financial risks 财务风险就是学员要掌握的内容。Financial risks 财务风险在ACCA考试中要掌握的内容是什么？
Financial risks 财务风险是ACCA学员都会学到的内容，在学习财务风险知识的时候，学员要对财务风险的内容进行总结，充分的掌握该知识点的内容。Financial risks 财务风险的内容可以从下面四点学起：
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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.
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ACCA学员要学习的财务知识有很多，同样要把学习到的内容运用到工作中才算是物有所值。ACCA考试备考过程较长，学员要有坚持学习的心态，更要有自信心去把握每次的ACCA考试。
学员要想了解更多的内容 ，可以在线咨询老师或者添加师微信进行知识的交流（rongyuejiaoyu），融跃教育让你的成才之梦不再是想想！
