要想掌握并理解ACCA考試的知識點(diǎn)，學(xué)員需要有足夠的時(shí)間與耐心。ACCA考試對學(xué)員來說要學(xué)習(xí)的內(nèi)容有很多，重視 知識點(diǎn)的學(xué)習(xí)才是通過考試的關(guān)鍵。那么，ACCA考試Averaging asset betas是考點(diǎn)嗎？
ACCA考試Averaging asset betas是考點(diǎn)，在備考的時(shí)候，學(xué)員要對知識點(diǎn)有自己的學(xué)習(xí)與掌握。ACCA考試Averaging asset betas要學(xué)習(xí)的內(nèi)容很多，學(xué)員理解知識點(diǎn)的內(nèi)容才是通過考試的關(guān)鍵。
After the equity betas of several proxy companies have been ungeared,it is usually found that the resulting asset betas have slightly different values.This is not that surprising,since it is very unlikely that two proxy companies will have identical systematic business risk.Even two coal mining companies will not be mining the same coal seam,or mining the same kind of coal,or selling coal into the same market.If one of the calculated asset betas is very different from the others,however,it would be regarded with suspicion and excluded from further consideration.
To remove the effect of the slight differences in business operations and business risk that are reflected in the asset betas,these asset betas are averaged.A simple arithmetic mean is calculated by adding up the asset betas and then dividing by the number of asset betas being averaged.
ACCA智播課主要是搭載智能學(xué)習(xí)系統(tǒng)，增加沖刺階段的直播授課，雙模式學(xué)習(xí)。基礎(chǔ)階段利用智能平臺鞏固學(xué)習(xí)，夯實(shí)專業(yè)基礎(chǔ)；沖刺直播階段，重點(diǎn)突出，難點(diǎn)講解，快速掌握重難點(diǎn)知識和題型解法，有效提分。
ACCA網(wǎng)課的學(xué)習(xí)是幫助學(xué)員梳理ACCA考試的重難點(diǎn)。融躍ACCA智播課課程適合所有學(xué)員去學(xué)習(xí)，知識點(diǎn)的講解、ACCA考試答疑服務(wù)、ACCA題庫練習(xí)及考前題情分析等，讓學(xué)員在考試中更有把握，信心十足。
今天的分享就到這里，備考ACCA備考、報(bào)名、課程需求、資料等內(nèi)容，還有需要或不清楚的問題學(xué)員可以添加融躍教育老師微信rongyuejiaoyu。
