紅利股和配股是什么_2024年ACCA考試TX知識(shí)點(diǎn)
攀登山頂?shù)哪_力,生于欲窮千里目的壯心和不到長(zhǎng)城非好漢的意志。acca課程較多,難度較大,考試科目一共15門,通過(guò)13門即可。已經(jīng)成功報(bào)名acca考試的同學(xué)需認(rèn)真?zhèn)淇?。今天整理了TX科目Bonus issue and rights issues(紅利股和配股)相關(guān)知識(shí)點(diǎn),詳見正文。
【內(nèi)容導(dǎo)航】
Bonus issue and rights issues-紅利股和配股
【知識(shí)點(diǎn)】
Bonus issue and rights issues-紅利股和配股
Bonus issue and rights issues-紅利股和配股
Bonus issue
? Issue shares to existing shareholders in proportion to the number of shares owned.
? For share pool: increase number of shares, No change in the cost
Rights issues
? Offers existing shareholders the right to buy extra shares.
? For share pool: increase number of shares and cost.
每當(dāng)我打開一本新書,閱讀一好文章,就好像眼前展開了一個(gè)新的世界。以上就是為大家整理的TX科目考試知識(shí)點(diǎn)了,2024年9月acca考試在即,請(qǐng)大家認(rèn)真?zhèn)淇肌?/span>
注:以上來(lái)自23年基礎(chǔ)精講班-Jenny Liu第28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)