答：ACCA F9科目介绍：

　　F9《财务管理》介绍的是作为企业财务部门的财务经理需要拥有的财务技巧。大纲分为四个部分。

　　1.介绍企业财务管理部门的角色和目的;

　　2.介绍三大财务管理决策之一的投资决策，包括两个步骤–流动资金的运用与投资和长期投资的评价;

　　3.介绍三大财务管理决策之一的融资决策，考察了很多融资来源，包括股利政策

　　和自身融资，还有资本成本和其他影响决策的因素;

　　4.介绍风险和管理风险的主要方法。

　　ACCA F9科目考试要点和题型(英文原版)

　　The two main objectives of working capital management are to ensure that it has sufficient liquid resources to continue in business and to increase its profitability.

　　Every business needs adequate liquid resources to maintain day to day cash flow. It needs enough to pay wages, salaries and accounts payable if it is to keep its workforce and ensure its supplies.

　　Maintaining adequate working capital is not just important in the short term. Adequate liquidity is needed to ensure the survival of the business in the long term. Even a profitable company may fail without adequate cash flow to meet its liabilities.

　　On the other hand, an excessively conservative approach to working capital management resulting in high levels of cash tied up in excessive inventories/receivables will harm profits, as excessive investment in these assets does not yield additional return.

　　These two objectives will often conflict, as liquid assets give the lowest returns.