Internal sources of finance是什么_2023年ACCA考試FM知識點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-03-09 09:24:24

幸運(yùn)是不存在的，努力才是硬道理。acca課程有15門，同學(xué)們需通過13門才能獲得領(lǐng)取acca證書的資格。同學(xué)們需認(rèn)真?zhèn)淇?，學(xué)習(xí)基礎(chǔ)知識點(diǎn)，爭取一次通過。今天為同學(xué)們整理了FM科目Internal sources of finance(內(nèi)部資金來源)相關(guān)知識點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Internal sources of finance-內(nèi)部資金來源

【知識點(diǎn)】

Internal sources of finance-內(nèi)部資金來源

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.

奇跡是努力的另外一個(gè)名字。以上就是為大家整理的acca考試相關(guān)知識點(diǎn)了，2023年6月ACCA考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

注：以上內(nèi)容來自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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