收購/合并合資企業(yè)的優(yōu)勢和劣勢_2022年ACCA考試AFM知識點
人生偉業(yè)的建立，不在能知，乃在能行。距離9月ACCA考試越來越近，大家要盡快調(diào)整學習狀態(tài)，制定能夠落地的學習計劃，熟練掌握各科目知識要點，盡快拿下acca證書。今天東奧小編為大家整理了AFM科目知識點，讓我們從基礎(chǔ)出發(fā)，快快學起來吧。
【內(nèi)容導航】
Advantages and Disadvantages of Acquisitions/Mergers Joint Ventures-收購/合并合資企業(yè)的優(yōu)勢和劣勢
【知識點】
Advantages and Disadvantages of Acquisitions/Mergers Joint Ventures-收購/合并合資企業(yè)的優(yōu)勢和劣勢
Advantages and Disadvantages of Acquisitions/Mergers Joint Ventures-收購/合并合資企業(yè)的優(yōu)勢和劣勢
Advantages of acquisitions | Disadvantages of acquisitions |
Reliability Joint venture partners may prove to be unreliable or vulnerable to take-over by a rival. | Cost and risk Acquisitions will involve a higher capital outlay and will expose a company to higher risk as a result. |
Managerial autonomy Decision making may be restricted by the need to take account of the views of all the joint venture partners. There may be problems in agreeing on partners' percentage ownership, transfer prices etc. | Access to overseas markets When a company wants to expand its operations in an overseas market, a joint venture may be the only option of breaking into the overseas market. |
如果懼怕前面跌宕的山巖，生命就永遠只能是死水一潭。以上就是東奧小編為大家整理的AFM科目考試知識點了，距離9月份ACCA考試時間已經(jīng)越來越近，大家一定要合理安排好自己的備考時間，制定好學習計劃，爭取順利上岸。
注：以上來自Neo老師基礎(chǔ)精講班第29講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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