红利股和配股是什么_2024年ACCA考试TX知识点
攀登山顶的脚力,生于欲穷千里目的壮心和不到长城非好汉的意志。acca课程较多,难度较大,考试科目一共15门,通过13门即可。已经成功报名acca考试的同学需认真备考。今天整理了TX科目Bonus issue and rights issues(红利股和配股)相关知识点,详见正文。
【内容导航】
Bonus issue and rights issues-红利股和配股
【知识点】
Bonus issue and rights issues-红利股和配股
Bonus issue and rights issues-红利股和配股
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.
每当我打开一本新书,阅读一好文章,就好像眼前展开了一个新的世界。以上就是为大家整理的TX科目考试知识点了,2024年9月acca考试在即,请大家认真备考。
注:以上来自23年基础精讲班-Jenny Liu第28讲
(本文为东奥会计在线原创文章,仅供考生学习使用,禁止任何形式的转载)