以下是高顿网校小编为ACCA学员整理的：P4高级财务管理，供大家参考。
 
　　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 being within 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 required Eurozone members to ensure that government debt did not exceed 60% of GDP and that any budget deficit should not exceed 3% of GDP. Effectively the gloss of the good credit rating of countries such as Germany rubbed off on countries such as Portugal, Ireland, Italy, Greece and Spain  the “PIIGS” as they are sometimes known.
 
　　高顿网校小编寄语：人生终有许多选择。每一步都要慎重。但是一次选择不能决定一切。不要犹豫，作出选择就不要后悔。只要我们能不屈不挠地奋斗，胜利就在前方。

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