現(xiàn)在考證人應(yīng)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?yàn)槠浜鹆勘容^高的原因。ACCA考試的內(nèi)容有很多，ACCA考試知識(shí)點(diǎn)Bonus issue包含哪些內(nèi)容？

怎么去理解ACCA考試的內(nèi)容是學(xué)員通過考試的關(guān)鍵，ACCA考試知識(shí)點(diǎn)Bonus issue的內(nèi)容不少，在學(xué)習(xí)該內(nèi)容的時(shí)候，學(xué)員要學(xué)會(huì)自己去嘗試?yán)斫馀c學(xué)習(xí)才可以。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

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(guān)內(nèi)容分享就到這里，融躍教育為ACCA學(xué)員準(zhǔn)備各種資料、免費(fèi)代報(bào)名等服務(wù)，還有需要或不清楚的問題添加融躍教育老師微信ryacca668。