Capital rationing(資本配置)是什么_2022年ACCA考試FM知識點(diǎn)

來源：東奧會計(jì)在線責(zé)編：田彤2022-07-15 09:24:33

彗星般的人生可以短暫，但絕不黯淡或沉淪。acca課程共有15門，通過13門考生便可獲得acca證書。在備考過程中，同學(xué)們要保持良好心態(tài)，嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，以便通過acca各科目考試。今天為同學(xué)們整理了Capital rationing(資本配置)相關(guān)知識點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Capital rationing(資本配置)

【知識點(diǎn)】

Capital rationing(資本配置)是什么

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.

人一生的價(jià)值，不應(yīng)該用時間去衡量，而是用深度去衡量。以上就是為大家整理的ACCA考試相關(guān)知識點(diǎn)了，最后預(yù)祝大家順利上岸。

注：以上內(nèi)容來自FM精講班第21講

(本文為東奧會計(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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