acca考试working capita怎么算？

ACCA考试的知识点是学员备考的关键，通过ACCA知识点的学习，帮助学员更好的了解ACCA考试的重难点是什么。ACCA考试要学习的内容有很多，acca考试working capita怎么算？

acca考试working capita是学员要掌握的重点，在备考的时候，学员要去记忆该知识点的内容。下面是给大家总结的该部分知识点的相关内容与理解。

Working capital— the capital represented by net current assets which is available for day-to-day operating activities. It normally includes inventories, trade receivables, cash and cash equivalents, less trade payables.

Working capital comprises a number of different items and its management is difficult because these are often linked. Hence, altering one item may adversely affect other areas of the business.

Working capital management is crucial to the effective management of a business because:current assets make up over half the assets of some companies; and failure to control working capital, and therefore liquidity, is a major cause of business failure.

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。

想要了解更多有关ACCA考试相关知识点的内容，添加融跃教育老师微信（rongyuejiaoyu），还有更多ACCA考试资料可以领取！