备考ACCA考试对学员来说，要掌握ACCA教材的内容很关键。掌握ACCA考试的知识点，让学员对财会知识有自己的理解与学习。ACCA考试要掌握的内容有很多，那么，CCA考试选择融资方式应考虑的因素包含哪些？
选择融资方式应考虑的因素是ACCA考试的一部分，学员要重视ACCA课程学习的过程才可以。ACCA考试对学员来说，不仅是知识点的学习，更是自我思维的拓展。
Factors that Refgun Co should consider prior to choosing a financing method
●Cost and cash flows–Refgun Co would seem to have the capacity to raise more debt as the non-current assets exceed the existing debt by$60m.Furthermore,the company seems to be cash-generative in that it is currently holding$15m on deposit,despite not having raised any finance for several years.Hence,the company may be wise to take advantage of cheaper debt.
●Risk–As the company is expanding its existing trade there should be no material change in business risk.If debt finance is chosen the directors should ensure that the shareholders are happy with the extra financial risk.Given the analysis above,this seems likely.
以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（rongyuejiaoyu）。
