Dividend policy(股利政策)是什么_2023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2023-03-13 09:26:39

失敗固然痛苦，但更糟糕的是從未去嘗試。acca課程有15門(mén)，同學(xué)們需通過(guò)13門(mén)才能獲得領(lǐng)取acca證書(shū)的資格。同學(xué)們需認(rèn)真?zhèn)淇?，學(xué)習(xí)基礎(chǔ)知識(shí)點(diǎn)，爭(zhēng)取一次通過(guò)。今天為同學(xué)們整理了FM科目Dividend policy(股利政策)相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Dividend policy-股利政策

【知識(shí)點(diǎn)】

Dividend policy-股利政策

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.

人生沒(méi)有白走的路，也沒(méi)有白吃的苦，跨出去的每一步，都是未來(lái)的基石與鋪墊。以上就是為大家整理的acca考試相關(guān)知識(shí)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(lái)自Echo老師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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