大家都知道,ACCA考試是相對(duì)較難,學(xué)員要想拿到ACCA證書需要付出更多的努力才可以。ACCA考試知識(shí)點(diǎn)的學(xué)習(xí)對(duì)學(xué)員很關(guān)鍵,那么,ACCA考試SHARE CAPITAL要掌握的知識(shí)點(diǎn)包含哪些?
ACCA考試SHARE CAPITAL要學(xué)習(xí)的知識(shí)點(diǎn)并不少,學(xué)員在備考的時(shí)候,要認(rèn)真的去記憶知識(shí)點(diǎn)的內(nèi)容,同時(shí)還需要記憶其相關(guān)的內(nèi)容才可以。ACCA考試SHARE CAPITAL考試的知識(shí)點(diǎn)具體如下:
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1、Members
Definition
Subscriber shares
Ceasing to be a member
The number of members
2、The nature of shares and capital
Definition of share
Types of share capital
Market value
3、Types of shares
Ordinary shares (equity)
Class right
Preference shares
Redeemable shares
Treasury shares
4、Allotment of shares
Definition
Public company allotment of shares
Private company allotment of shares
Pre-emption rights
Right issues
Bonus issues
5、Issuing shares at a premium or a discount
以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析!ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn),如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容,可以者添加融躍教育老師微信(rongyuejiaoyu)。