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。
 
　　WHAT ARE THE IMPLICATIONS FOR BUSINESS AND INDIVIDUALS?
　　For countries where austerity measures are imposed there is likely to be a reduction in economic activity and a reduction in both government and private sector jobs and hence an increase in unemployment. Equally the need to abide by such austerity measures is likely to lead to higher or additional taxes and reduced government spending. In this environment it will be hard to restart economic growth.
　　Furthermore, countries for which the Euro is at too high a value will continue to suffer a lack of competitiveness. It will be a difficult task for these countries to rebuild competitiveness without the option to d*ue their currency.
　　As the economies of all the European nations are intertwined the reduction in demand in one or a few countries will impact on the whole of Europe and beyond.
　　As such, there is a risk of a deflationary slump within Europe and this would only be made worse if there were significant defaults which resulted in the much feared contagion.
　　In economic circumstances such as these the ability of companies to borrow may be curtailed. Even individuals remaining in employment may find that their overdraft and credit card limits are reduced.
　　Without wanting to sound over-dramatic the situation above is a recipe for further political and social unrest. The crisis has already caused the fall of a number of governments and more worryingly, from the point of view of the average suffering citizen, some of their replacements lack democratic credibility. Political extremism and nationalism could easily flourish and more government failures could arise. Military coups or other non-democratic forms of government could result. As I write tear gas is being used against rioters in Greece.
　　All of the above creates uncertainty, nervousness and swings in confidence and hence volatility in stock markets. For most of us this will simply exacerbate existing
　　problems although no doubt some lucky or clever individuals and organisations will benefit from such volatility.
 
　　高顿网校小编寄语：下定决心一定要，才是成功的关键。

 　　ACCA官方微信　　　　
　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒
　　
　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程