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[2012]ACCAglobal Accountant杂志-2012年四月刊第十讲

楼主#
更多 发布于:2012-08-27 16:17
ACCAglobal Accountant杂志-2012年四月刊第十讲
 
ACCA Student Accountant magazine archive  April 2012
 
 
RELEVANT TO ACCA QUALIFICATION PAPER P© 2012 ACCA
欧洲债务危机
 
有很多讨论在媒体上的债务危机和专业会计师应该有一个了解它是如何发生的,以及正在做什么和什么可以做尝试解决它。此外虽然只有少数不幸我们都注意任何重大不良影响的
 
 
原因原理
 
随着欧元的引入成为可能一些欧元区国借款率比以前便宜多了。这是因为虽然债务仍然国债,假设有人提出,被在欧元意味着危险,这些国家已经下降的结果
 
The European debt crisis
There is much talk in the media about the ‘debt crisis’ and as professionalaccountants we ought to have an understanding of how it has come about, and what is being done and what may be done to try and resolve it. Furthermorealthough only an unfortunate few of us have noticed any significant ill-effect as a result of the crisis we ought to consider the potential impact that it could have on both businesses and individuals.
The principle cause
With the introduction of the Euro it became possible for some Eurozone countries to borrow at much cheaper rates than previously. This is because
although the debt was still national debt, the assumption was made that beingwithin the Euro meant that the risk of these countries had declined as a result of the economic rules they were now bound into. The principle rules requiredEurozone members to ensure that government debt did not exceed 60% ofGDP and that any budget deficit should not exceed 3% of GDP. Effectively he gloss of the good credit rating of countries such as Germany rubbed off on
countries such as Portugal, Ireland,
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发布于:2012-08-27 16:18
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The European debt crisis  sa_apr12_p4_euro.pdf

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