報考ACCA考試的學員都是想要在財會界能夠自己的立足之地,通過ACCA知識的學習,能夠掌握對財會的更多認知。今天融躍小編給大家分享,ACCA考試知識點:Minimise issue costs!
ACCA考試知識點Minimise issue costs是一個考點,學員在備考的時候,要對知識點的內(nèi)容有自己的學習與了解。ACCA考試的內(nèi)容很多,學員要重視每一個知識點的學習才可以。
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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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