Risk and uncertainty（風(fēng)險(xiǎn)和不確定性）是什么_2020年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：楊柳2020-12-18 10:47:38

備考2021年ACCA考試，請(qǐng)大家一直堅(jiān)守下去，努力前行，爭(zhēng)取一次順利通過(guò)。今天東奧小編為大家準(zhǔn)備了FM科目的知識(shí)點(diǎn)，快來(lái)學(xué)習(xí)一下吧。

風(fēng)險(xiǎn)和不確定性_2020年ACCA考試FM知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Risk and uncertainty（風(fēng)險(xiǎn)和不確定性）

【知識(shí)點(diǎn)】

Risk and uncertainty（風(fēng)險(xiǎn)和不確定性）

Before deciding to spend money on a project, managers will want to be able to make a judgement on the risk and uncertainty of its returns; there is distinction is made between risk and uncertainty.

Risk	Uncertainty
Several possible outcomes	Several possible outcomes
On basis of past relevant experience, assign probabilities to outcomes	Little past experience, thus difficult to assign probabilities to outcomes
Increases as the variability of returns increases	Increases as project life increases

Risk analysis can be applied to a proposed capital investment where there are several possible outcomes and, on the basis of past relevant experience, probabilities can be assigned to the various outcomes and estimated cash flows that could prevail.

考生要充分利用好ACCA考試知識(shí)點(diǎn)，快來(lái)學(xué)習(xí)知識(shí)點(diǎn)吧。東奧小編預(yù)祝大家順利通過(guò)ACCA考試。

注：以上內(nèi)容來(lái)自Echo老師基礎(chǔ)班第18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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