Types of Shares(股票類型)是什么_2023年ACCA考試LW知識(shí)點(diǎn)
人的一生不可能不遇到困難，也不可能沒(méi)有挫折，而貴在遇到困難時(shí)不氣餒，面對(duì)挫折不自卑。acca考試科目多，需要的備考周期長(zhǎng)。同學(xué)們需要預(yù)留出大量的備考時(shí)間。今天整理了LW科目Types of Shares(股票類型)相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Types of Shares-股票類型
【知識(shí)點(diǎn)】
Types of Shares-股票類型
Types of Shares-股票類型
Types of Shares:
A company can issue shares of differing types, each having differing values and rights.
Ordinary shares:
Shares which entitle the holders to the remaining divisible profits after prior interests (e.g. creditors and prior charge capital) have been satisfied.
Preference shares:
Shares carrying one or more prior rights such as a prior right to receive a fixed dividend and a prior right to receive a repayment of capital in the event of winding up (Remaining divisible profits).
成大事者，心中需有大格局。遇事處變不驚，沉著應(yīng)對(duì)，不慌不亂，是一種難得的氣質(zhì)。以上就是為大家整理的LW科目考試知識(shí)點(diǎn)了，2023年9月acca考試在即，請(qǐng)同學(xué)們認(rèn)真?zhèn)淇肌?/span>
注：以上來(lái)自Rocky Zhang老師基礎(chǔ)精講班37講
(本文為東奧會(huì)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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