Dividend policy(股利政策)是什么_2022年ACCA考試FM知識點
不到最終一秒，就不會知道究竟是誰成功，所以哪怕只需一秒，也別輕言拋棄。acca被譽為“國際財會界的通行證”，含金量比較高。各位同學(xué)想要通過acca考試，需要鞏固基礎(chǔ)知識點。今天為同學(xué)們整理了Dividend policy(股利政策)相關(guān)知識點，一起來看看吧。
【內(nèi)容導(dǎo)航】
Dividend policy(股利政策)
【知識點】
Dividend policy(股利政策)是什么
The significance of dividend policy
? Retained earnings are the most important single source of finance for companies, and financial managers should take account of the proportion of earnings that are retained as opposed to being paid as dividends.
? The dividends a company pays may be treated as a signal to investors, a company needs to take account of different clienteles of shareholders in deciding what dividends to pay. Large fluctuations might undermine investors' confidence.
Dividend payments
? Shareholders normally have the power to vote to reduce the size of the dividend at the Annual General Meeting, but not the power to increase the dividend.
? The directors of the company are therefore in a strong position with regard to shareholders when it comes to determining dividend policy.
? For practical purposes, shareholders will usually be obliged to accept the dividend policy that has been decided on by the directors, or otherwise to sell their shares.
只需不快的斧，沒有劈不開的柴；只需想不到的人，沒有做不到的事。想干總會有辦法，不想干總會有理由！以上就是為大家整理的ACCA考試相關(guān)知識點了，最后預(yù)祝大家通過acca考試。
注：以上內(nèi)容來自Echo老師FM精講班第25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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