ACCA考试的知识点有点多,学员要想更好的理解ACCA考试的内容,就应该重视每一个知识点的学习。ACCA考试科目较多,学员应该根据每一科的重点着重去学习。那么,ACCA考试知识点Equity finance要掌握的内容是什么?
ACCA考试知识点Equity finance要掌握的内容并不算是很少,学员在学习的时候,要去记忆并掌握才可以。ACCA考试的内容是每一位学员应该认真学习并掌握的内容。
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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考试的知识点内容就分享这么多,学员如果还有更多的内容想要学习,可以在线咨询老师或者添加老师微信(rongyuejiaoyu)。
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