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收购/合并合资企业的优势和劣势是什么_2023年ACCA考试AFM知识点

来源:东奥会计在线责编:田彤2023-03-21 09:10:46

年少出北灵,今朝登天门。acca证书含金量比较高,但考试科目多,难度大。今天为大家整理了AFM科目Advantages and Disadvantages of Acquisitions/Mergers Joint Ventures(收购/合并合资企业的优势和劣势)相关知识点,准备参加考试的同学们来看看吧。

收购/合并合资企业的优势和劣势是什么_2023年ACCA考试AFM知识点

【内容导航】

Advantages and Disadvantages of Acquisitions/Mergers Joint Ventures-收购/合并合资企业的优势和劣势

【知识点】

Advantages and Disadvantages of Acquisitions/Mergers Joint Ventures-收购/合并合资企业的优势和劣势

Advantages and Disadvantages of Acquisitions/Mergers Joint Ventures-收购/合并合资企业的优势和劣势

Advantages of acquisitions

Disadvantages of acquisitions

Reliability

Joint venture partners may prove to be unreliable or vulnerable to take-over by a rival.

Cost and risk

Acquisitions will involve a higher capital outlay and will expose a company to higher risk as a result.

Managerial autonomy

Decision making may be restricted by the need to take account of the views of all the joint venture partners.

There may be problems in agreeing on partners' percentage ownership,  transfer prices etc.

Access to overseas markets

When a company wants to expand its operations in an overseas market, a joint venture may be the only option of breaking into the overseas market.

没有人能把努力发光的你拉进黑暗里。以上就是为大家整理的AFM科目考试知识点了,距离2023年6月份acca考试时间已经越来越近,同学们需要尽早完成报名缴费。

注:以上来自Neo老师基础精讲班第29讲

(本文为东奥会计在线原创文章,仅供考生学习使用,禁止任何形式的转载)


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