Agency cost(代理成本)是什么_2023年ACCA考試SBL知識點(diǎn)
有些努力是為了將來，而有些事情則是為了當(dāng)下。不要把人生過成任務(wù)，也不必事事強(qiáng)求好結(jié)果，更不要因?yàn)榭床坏浇K點(diǎn)，就連起點(diǎn)都放棄了。3月acca晚期報(bào)名即將截止，想要報(bào)名的同學(xué)們請抓緊時間報(bào)名。今天東奧小編為大家整理了SBL科目Agency cost(代理成本)相關(guān)知識點(diǎn)，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Agency cost-代理成本
【知識點(diǎn)】
Agency cost-代理成本
Agency cost-代理成本
Any steps taken by shareholders are likely to incur 'agency costs'. Common agency costs include:
? Costs of studying company data and results (either in-house or externally)
? Purchase of expert analysis (such as consultants)
? External auditors' fees
? Costs of devising and enforcing directors' contracts (see later content on remuneration)
? Time spent attending company meetings (such as the annual general meeting or AGM)
? Costs of direct intervention in the company's affairs (including legal fees)
? Transaction costs of shareholding (such as brokers' fees and any tax implications for dividends)
別懷念過去，也別擔(dān)心未來，走今天的路，過好現(xiàn)在的自己。以上就是東奧小編為大家整理的SBL科目考試知識點(diǎn)了，3月acca考試在即，同學(xué)們需嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識點(diǎn)，爭取一次通過。
注：以上來自來自朱鶴老師基礎(chǔ)精講班第8講
(本文為東奧會計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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