Cash management models是什么_2023年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線(xiàn)責(zé)編：田彤2023-07-06 09:28:32

人最大的對(duì)手,，往往不是別人,，而是自己的懶惰。acca是“國(guó)際注冊(cè)會(huì)計(jì)師”證書(shū),，含金量比較高,，但報(bào)考門(mén)檻低。每年都有大量考生報(bào)考,。今天為同學(xué)們整理了FM科目Cash management models(現(xiàn)金管理模式)相關(guān)知識(shí)點(diǎn),，準(zhǔn)備參加考試的同學(xué)們來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Cash management models-現(xiàn)金管理模式

【知識(shí)點(diǎn)】

Cash management models-現(xiàn)金管理模式

The Baumol model is based on the idea that deciding on optimum cash balances is like deciding on optimum inventory levels. It assumes that cash is steadily consumed over time and a business holds a stock of marketable securities that can be sold when cash is needed.

The Miller-Orr model:

In an attempt to produce a more realistic approach to cash management, various models more complicated than the inventory approach have been developed. One of these, the Miller-Orr model, manages to achieve a reasonable degree of realism while not being too elaborate.

當(dāng)努力到一定的程度,，幸運(yùn)自會(huì)與你不期而遇,。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2023年9月acca考試在即,，同學(xué)們要抓緊時(shí)間復(fù)習(xí),。

注：以上內(nèi)容來(lái)自FM精講班第13講

(本文為東奧會(huì)計(jì)在線(xiàn)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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