ACCA考试Averaging asset betas是考点吗？

要想掌握并理解ACCA考试的知识点，学员需要有足够的时间与耐心。ACCA考试对学员来说要学习的内容有很多，重视 知识点的学习才是通过考试的关键。那么，ACCA考试Averaging asset betas是考点吗？

ACCA考试Averaging asset betas是考点，在备考的时候，学员要对知识点有自己的学习与掌握。ACCA考试Averaging asset betas要学习的内容很多，学员理解知识点的内容才是通过考试的关键。

After the equity betas of several proxy companies have been ungeared,it is usually found that the resulting asset betas have slightly different values.This is not that surprising,since it is very unlikely that two proxy companies will have identical systematic business risk.Even two coal mining companies will not be mining the same coal seam,or mining the same kind of coal,or selling coal into the same market.If one of the calculated asset betas is very different from the others,however,it would be regarded with suspicion and excluded from further consideration.

To remove the effect of the slight differences in business operations and business risk that are reflected in the asset betas,these asset betas are averaged.A simple arithmetic mean is calculated by adding up the asset betas and then dividing by the number of asset betas being averaged.

ACCA智播课主要是搭载智能学习系统，增加冲刺阶段的直播授课，双模式学习。基础阶段利用智能平台巩固学习，夯实专业基础；冲刺直播阶段，重点突出，难点讲解，快速掌握重难点知识和题型解法，有效提分。

ACCA网课的学习是帮助学员梳理ACCA考试的重难点。融跃ACCA智播课课程适合所有学员去学习，知识点的讲解、ACCA考试答疑服务、ACCA题库练习及考前题情分析等，让学员在考试中更有把握，信心十足。

今天的分享就到这里，备考ACCA备考、报名、课程需求、资料等内容，还有需要或不清楚的问题学员可以添加融跃教育老师微信rongyuejiaoyu。