- 考纲对比
- 学习计划
- 思维导图
- 复习资料
- 历年真题
- 词典及公式
报考ACCA考试的学员都是想要在财会界能够自己的立足之地,通过ACCA知识的学习,能够掌握对财会的更多认知。今天融跃小编给大家分享,ACCA考试知识点:Minimise issue costs!
ACCA考试知识点Minimise issue costs是一个考点,学员在备考的时候,要对知识点的内容有自己的学习与了解。ACCA考试的内容很多,学员要重视每一个知识点的学习才可以。
戳:“各科必背定义+历年真题中文解析+20年习题册(PDF版)”
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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