Capital rationing（資產(chǎn)限額）是什么_2021年ACCA考試FM知識點
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【內(nèi)容導(dǎo)航】
Capital rationing 資產(chǎn)限額
【知識點】
Capital rationing 資產(chǎn)限額
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.
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注：以上內(nèi)容來自Echo老師基礎(chǔ)班第21講
(本文為東奧會計在線原創(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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