在ACCA考试中有哪些因素会影响公司营运资金投资水平？

相信很多ACCA学员都知道，ACCA考试并非三天两天就能考完的，学员要想掌握到更多的财会知识，必然要有一个过程。ACCA考试知识点有很多，在ACCA考试中有哪些因素会影响公司营运资金投资水平？

ACCA考试的知识点有很多，掌握知识点的内容是帮助学员更好的学习财会的知识。影响公司营运资金投资水平是ACCA考试的考点，主要有六点：

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①The level of activities/sales increase 活动和销售额增加

Where the cycle remain constant but sales increase，the funds required for WC will increase in approximate proportion to sales.如果周期保持不变，但销售额增加，则WC所需资金将与销售额大致成正比例增长。

②The length of the operating cycle 周期的长度

当销售额保持不变而cycle变长时，WC所需资金与days大致成正比例增长。

③The company’s credit policy 公司的信贷政策

The tighter the company’s policy，the lower level of receivable balance. 越紧密，应收账款越低。

④The credit policy of suppliers（external economy） 供应商的信贷政策

⑤The nature of the business 企业性质

The nature of the business influences the plan of working capital policy because it influences the size of the elements of working capital. A manufacturing company, for example, may have high levels of inventory and trade receivables, a service company may have low levels of inventory and high levels of trade receivables, and a supermarket chain may have high levels of inventory and low levels of trade receivables. 制造业高库存、高应收账款；服务业低库存、低应收账款；超市高库存、低应收账款

⑥Risk attitude 对待风险的态度

A risk-averse company will tend to operate with higher levels of inventory and receivables，and uses a long-term finance for permanent current assets and some of its fluctuating current assets. A risk-taker company will seek to use short-term finance for fluctuating current assets as well as for a portion of the permanent current assets of the company. 保守型的喜欢高库存、高应收、长期 for all PCA+some FCA.激进型的喜欢短期for most PCA+all FCA。

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