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。
 
　　SO WHERE ARE WE NOW?
　　In most of the nations with problems, the key issue is thought to be one of liquidity as opposed to insolvency. That is, while they can fundamentally service the debt they hold given normal economic conditions, they may have problems finding the cash they need in the short term. As long as countries are given assistance and provided with loans to keep them liquid when required, default in the short term can be avoided. Greece is however potentially insolvent and more drastic action is likely to be needed. Indeed some Greek creditors have already had to agree to a significant write down of the value of their debt  this is known as taking a haircut.
 
　　高顿网校小编寄语：身体常动，内心常静。

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