Internal sources of finance(內(nèi)部資金來(lái)源)是什么_2022年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-08-02 09:27:07

哪里都可以是起點(diǎn)，哪里也都可以是終點(diǎn)，但要知道的是起點(diǎn)并不決定終點(diǎn)。acca課程共有15門，通過(guò)13門考生便可獲得acca證書(shū)。考生想要通過(guò)ACCA考試，便需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天為同學(xué)們整理了Internal sources of finance(內(nèi)部資金來(lái)源)相關(guān)知識(shí)點(diǎn)，一起來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Internal sources of finance(內(nèi)部資金來(lái)源)

【知識(shí)點(diǎn)】

Internal sources of finance(內(nèi)部資金來(lái)源)是什么

Internal sources of finance include:

? Retained earnings and

? Increasing working capital efficiency

Advantages

(a) Retained earnings are a flexible source of finance; companies are not tied to specific amounts or specific repayment patterns.

(b) Using retained earnings does not involve a change in the pattern of shareholdings and no dilution of control.

Disadvantages

(a) Shareholders may be sensitive to the loss of dividends that will result from retention for reinvestment, rather than paying dividends.

(b) Not so much a disadvantage as a misconception, that retaining profits is a cost-free method of obtaining funds. There is an opportunity cost in that if dividends were paid, the cash received could be invested by shareholders to earn a return.

生活就像黑夜里在海上航行，有燈塔才能找到方向。以上就是為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，最后預(yù)祝大家通過(guò)acca考試。

注：以上內(nèi)容來(lái)自FM精講班第25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)

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