Capital rationing（資產(chǎn)限額）是什么_2021年ACCA考試FM知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：楊柳2021-03-15 14:11:54

有志者，事竟成。備考2021年ACCA考試，我們必須勤奮。小編已經(jīng)為您準(zhǔn)備好了FM知識(shí)點(diǎn)，大家一定要時(shí)常學(xué)習(xí)知識(shí)點(diǎn)呦。

資產(chǎn)限額_2021年ACCA考試FM知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Capital rationing 資產(chǎn)限額

【知識(shí)點(diǎn)】

Capital rationing 資產(chǎn)限額

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.

想要學(xué)習(xí)更多內(nèi)容，請(qǐng)進(jìn)入ACCA資料，小伙伴們要多多練習(xí)呦。東奧小編預(yù)祝大家順利通過ACCA考試。

注：以上內(nèi)容來自Echo老師基礎(chǔ)班第21講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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