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知識的學(xué)習(xí)，能夠掌握對財(cái)會(huì)的更多認(rèn)知。今天融躍小編給大家分享，ACCA考試知識點(diǎn)：Minimise issue costs！

ACCA考試知識點(diǎn)Minimise issue costs是一個(gè)考點(diǎn)，學(xué)員在備考的時(shí)候，要對知識點(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)知識點(diǎn)的學(xué)習(xí)才可以。

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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.

ACCA全科持證套餐適用于基礎(chǔ)薄弱、想要快速拿證的人群。本課程以名師授課，專屬班級社群形式學(xué)習(xí)。包含定制個(gè)性化專屬學(xué)習(xí)計(jì)劃，多套學(xué)習(xí)課程，專業(yè)教輔體系，以及24H答疑體系學(xué)習(xí)，滿足不同需求的考生，讓備考更輕松助力一次通 過。

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