- 考纲对比
- 学习计划
- 思维导图
- 复习资料
- 历年真题
- 词典及公式
ACCA财会证书的学习要求学员的知识点有足够的认识,在备考ACCA考试的时候,学员应该重视ACCA知识点的学习。今天融跃小编给大家分享,ACCA考试:risk and uncertainty in investment appraisal!
在备考ACCA考试知识点的时候,学员要对科目的考纲有足够的了解。ACCA考试risk and uncertainty in investment appraisal是学员要掌握的知识点,在备考的时候,可以从下面几点去学习:
1、risk-probability and expected values
method:
expected valueE(x)=PX
p=the probability of an outcome
x=the NPV of each outcome
limitation:
identify the probability of each outcorne can be difficult
the probability estimation is subjective
not suitable for one-off project
2、uncertainty-sensitivity
method:
senstivity margin=NPV/PV of cash flow under consideration
sensitivity of discount rate IRR
limitation:
not provide decision rule
not consider the interaction of factors
3、other ways of reducing risk
discounted payback period
risk-adjusted discount rate
monte cario simulation
ACCA考试是对学员基础知识掌握能力的检验,不仅要求学员掌握基本的知识点,还要求学员能够与实际想结合,提高学员的综合能力。ACCA考试是全面培养人才的考试,课程设置完善,能够让学员掌握到ACCA财务、管理、审计等方面的知识。
了解更多有关ACCA考试相关资讯,添加融跃教育老师微信(ryacca668)!另外融跃教育ACCA还可以领取免 费备考资料哦!