Dividend payout policy _ACCA考試AFM知識點

來源: 正保會計網校編輯：00LilGhost 2021/04/01 20:57:50　字體：大小

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Dividend payout policy ACCA考試AFM知識點來啦！2021年ACCA考試時間越來越近，小編為大家整理了Dividend payout policy _ACCA考試AFM知識點，希望能夠幫助到大家。

Current cost _ACCA考試AA知識點

【科目】

ACCA-AFM

【知識點】

Dividend payout policy

Senior management have to decide on a suitable payout policy that reflects the expectations and preferences of investors.

The focus of all financial management decisions should be on the primary objectives of the company.

If shareholders expect dividends to be paid, senior management must

√ balance the dividend payment and retention policies to meet these expectations

√ ensure that sufficient funds are available to finance profitable investment opportunities

Shareholders in a particular company have similar expectations and preferences regarding dividends.

√ Those investing in a company that is not paying dividends will not be expecting dividends （or actually want them）

√ Other investors expect dividends and newer shareholders may have purchased shares with this expectation in mind.

以上就是小編為大家整理的Dividend payout policy _ACCA考試AFM知識點了，希望大家能夠認真學習，倒計時，預祝大家順利通過ACCA考試。

注：以上內容來自Claire老師沖刺串講班

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