現在考證人應該都知道，ACCA是比較熱門的證書考試之一，之所以受到人們的熱情，還是因為其含金量比較高的原因。ACCA考試的內容有很多，ACCA考試知識點Bonus issue包含哪些內容？
怎么去理解ACCA考試的內容是學員通過考試的關鍵，ACCA考試知識點Bonus issue的內容不少，在學習該內容的時候，學員要學會自己去嘗試理解與學習才可以。
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1、Charactertsrics
Issue new shares to existing shareholers in proportion to their existing Shareholding
No cash is received
A company wish to increase its share capital without msh to raise additional finance
Re-classifies reserves as share capital
Give creditors greater protection
2、Advantages
More marketable
Increase share capital without dilute urrent shareholders holding
Capitalize reserves
3、Disadvantages
Admin costs
No cash received
Potenital determine dividend payment
ACCA考試的相關內容分享就到這里，融躍教育為ACCA學員準備各種資料、免費代報名等服務，還有需要或不清楚的問題添加融躍教育老師微信ryacca668。
