Investing surplus cash（投資盈余資金）是什么_2021年ACCA考試FM知識點
跌倒，撞墻，一敗涂地，都不用害怕，年輕叫你勇敢。想要順利通過ACCA考試，你就需要刻苦備考，不可松懈。下面就是小編為大家?guī)淼腇M科目的知識點，快來學(xué)習(xí)吧。
【內(nèi)容導(dǎo)航】
Investing surplus cash 投資盈余資金
【知識點】
Investing surplus cash 投資盈余資金
Investing surplus cash 投資盈余資金
Managing cash flow surpluses
Temporary surpluses of cash can be invested in a variety of financial instruments. Longer-term surpluses should be returned to shareholders if there is a lack of investment opportunities.
Companies and other organisations sometimes have a surplus of cash and become 'cash rich'. A cash surplus is likely to be temporary, but while it exists the company should invest or deposit the cash bearing the following considerations in mind:
Liquidity
Profitability
Safety
Types of short term investment:
Bank deposit
Treasury bills
Certificates of deposit (CDs)
These have already been described in the context of money market instruments.
Long term cash surpluses may be used to fund:
Investments - new projects or acquisitions
Financing - repay debt, buy back shares
Dividends
要跟成功者有同樣的結(jié)果，就必須采取同樣的行動。凡事預(yù)則立不預(yù)則廢，距離9月份ACCA考試時間越來越近，趕快抓緊時間備考吧。
注：以上內(nèi)容來自Echo老師基礎(chǔ)班第13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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