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ACCA考试教材P4高级财务管理(AFM).pdf, ACCA Paper P4 Advanced financial management Essential text British library cataloguinginpublication data A catalogue record for this book is available from the British Library. Published
1.7 1: FINANCIAL MANAGEMENT FINANCIAL OBJECTIVES 5.3 Debt ratios include: Book value of debt Gearing = Book value of equity Interest cover = Profit from operations Interest 5.4 Liquidity ratios include: Current ratio = Current : Current assets liabilities Acid Test ratio = Current : Current assets...
Due to a tight reporting deadline, the fair value of the identifiable net assets at acquisition had not been finalised by the time the financial statements for the year ended 30 June 2014 were published. Goodwill of $28 million was calculated using the carrying amount of the net assets of ...
Business and financial functions These functions cover a number of aspects related to financial viability (eg cash and working capital management, access to funds and finance), financial and business processes (eg planning, execution, monitoring and reporting), and internal controls and business continu...
【国际注册会计师ACCA】F7 2008-2014历年真题-f7int_2011_jun_q P a p e r F 7 ( I N T )
HSBC, one of the world’s largest banks and financial services organisations, makes practically no use of Facebook or Twitter. There is, however, a lot of material on their website about sustainability, working with stakeholders, protecting the environment and investing in communities (see www....
15CIFAChasnolegalpowersagainstbusinesses,nordoesitsetfinancialreportingstandards.Itisanaccountingassociation memberbodywhichpromoteseducationalandethicalstandardsofbehaviouramongstitsmemberbodies,throughacode ofethicsandbehaviour,butdoesnotprescribedetailedrulesonthis. 16CIncreasingtaxationleavesindividualswithlessdisposableincom...