財會證書ACCA考試是幫助更多有財會夢想的人，在未來有更多發(fā)展的機會。ACCA考試科目較多，要掌握的內(nèi)容也有很多。其中，F(xiàn)inancial risks 財務風險就是學員要掌握的內(nèi)容。Financial risks 財務風險在ACCA考試中要掌握的內(nèi)容是什么？

Financial risks 財務風險是ACCA學員都會學到的內(nèi)容，在學習財務風險知識的時候，學員要對財務風險的內(nèi)容進行總結，充分的掌握該知識點的內(nèi)容。Financial risks 財務風險的內(nèi)容可以從下面四點學起：

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1、These are the risks which arise from the way a business is financially structured, its management of working capital and its management of short and long-term debt financing.

2、Cash flow can be strongly influenced by how much debt to equity a business has, its need to service that debt and the rate at which it is borrowed.

3、Likewise, the ability of a business to operate on a day-to-day basis depends upon how it manages its working capital and its ability to control payables, receivables, cash and inventories.

4、Any change which makes its cash flow situation worse, such as poor collection of receivables, excessive borrowing, increased borrowing rates, etc, could represent an increased financial risk for the business.

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ACCA學員要學習的財務知識有很多，同樣要把學習到的內(nèi)容運用到工作中才算是物有所值。ACCA考試備考過程較長，學員要有堅持學習的心態(tài)，更要有自信心去把握每次的ACCA考試。

學員要想了解更多的內(nèi)容 ，可以在線咨詢老師或者添加師微信進行知識的交流（rongyuejiaoyu），融躍教育讓你的成才之夢不再是想想！