ACCA考試知識(shí)點(diǎn):Minimise issue costs!

報(bào)考ACCA考試的學(xué)員都是想要在財(cái)會(huì)界能夠自己的立足之地,通過ACCA知識(shí)的學(xué)習(xí),能夠掌握對(duì)財(cái)會(huì)的更多認(rèn)知。今天融躍小編給大家分享,ACCA考試知識(shí)點(diǎn):Minimise issue costs!

ACCA考試知識(shí)點(diǎn)Minimise issue costs是一個(gè)考點(diǎn),學(xué)員在備考的時(shí)候,要對(duì)知識(shí)點(diǎn)的內(nèi)容有自己的學(xué)習(xí)與了解。ACCA考試的內(nèi)容很多,學(xué)員要重視每一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)才可以。

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ACCA考試

Retained earnings have no issue costs as the company already has the funds.

Issuing debt will only incur moderate issue costs.

Issuing equity will incur high levels of issue costs.

Minimise the time and expense involved in persuading outside investors.

As the company already has the retained earnings,it does not have to spend any time persuading outside investors.

The time and expense associated with issuing debt is usually significantly less than that associated with a share issue.

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