Capital rationing(资本配置)是什么_2023年ACCA考试FM知识点

来源：东奥会计在线责编：田彤2023-02-16 09:24:01

千里之行，始于足下。acca课程有15门，同学们需通过13门才能获得领取acca证书的资格。同学们需认真备考，学习基础知识点，争取一次通过。今天为同学们整理了FM科目Capital rationing(资本配置)相关知识点，准备参加考试的同学们来看看吧。

【内容导航】

Capital rationing-资本配置

【知识点】

Capital rationing-资本配置

Capital rationing is a situation in which a company has a limited amount of capital to invest in potential projects, such that the different possible investments need to be compared with one another in order to allocate the capital available most effectively.

Soft capital rationing is brought about by internal factors and decisions by management.

Hard capital rationing is brought about by external factors, such as limited availability of new external finance.

In a word, If an organisation is in a capital rationing situation it will not be able to enter into all projects with positive NPVs because there is not enough capital for all the investments.

若你现在肯努力，最坏的结果也是大器晚成。以上就是为大家整理的acca考试相关知识点了，2023年3月ACCA考试在即，同学们要抓紧时间复习。

注：以上内容来自FM精讲班第21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)

赞
+1 打印

上一篇：短期资金来源是什么_2023年ACCA考试FM知识点

下一篇： Asset replacement decisions是什么_2023年ACCA考试FM知识点