Agency cost(代理成本)是什么_2022年ACCA考試SBL知識點
回避現(xiàn)實的人，未來將更不理想。距離ACCA六月考試越來越近了，同學(xué)們在備考的過程中一定要熟練掌握各科目知識要點，做好錯題筆記，爭取早日拿下ACCA證書。今天東奧小編為大家整理了SBL科目知識點，讓我們從基礎(chǔ)出發(fā)，趕快學(xué)起來吧。
【內(nèi)容導(dǎo)航】
Agency cost-代理成本
【知識點】
Agency cost-代理成本
Agency cost-代理成本
Any steps taken by shareholders are likely to incur 'agency costs'. Common agency costs include:
? Costs of studying company data and results (either in-house or externally)
? Purchase of expert analysis (such as consultants)
? External auditors' fees
? Costs of devising and enforcing directors' contracts (see later content on remuneration)
? Time spent attending company meetings (such as the annual general meeting or AGM)
? Costs of direct intervention in the company's affairs (including legal fees)
? Transaction costs of shareholding (such as brokers' fees and any tax implications for dividends)
給自已標(biāo)價越高，自已的價值實現(xiàn)就越大。以上就是東奧小編為大家整理的SBL科目考試知識點了，距離6月份ACCA考試時間已經(jīng)越來越近，大家一定要合理安排好自己的備考時間，制定好學(xué)習(xí)計劃，爭取順利上岸。
注：以上來自來自朱鶴老師基礎(chǔ)精講班第8講
(本文為東奧會計在線原創(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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