備考ACCA考試對學(xué)員來說，要掌握ACCA教材的內(nèi)容很關(guān)鍵。掌握ACCA考試的知識(shí)點(diǎn)，讓學(xué)員對財(cái)會(huì)知識(shí)有自己的理解與學(xué)習(xí)。ACCA考試要掌握的內(nèi)容有很多，那么，CCA考試選擇融資方式應(yīng)考慮的因素包含哪些？

選擇融資方式應(yīng)考慮的因素是ACCA考試的一部分，學(xué)員要重視ACCA課程學(xué)習(xí)的過程才可以。ACCA考試對學(xué)員來說，不僅是知識(shí)點(diǎn)的學(xué)習(xí)，更是自我思維的拓展。

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.

以上就是融躍教育小編對ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。