Agency cost(代理成本)是什么_2022年ACCA考試SBL知識點
回避現(xiàn)實的人,,未來將更不理想。距離ACCA六月考試越來越近了,,同學們在備考的過程中一定要熟練掌握各科目知識要點,,做好錯題筆記,爭取早日拿下ACCA證書,。今天東奧小編為大家整理了SBL科目知識點,,讓我們從基礎出發(fā),趕快學起來吧。
【內(nèi)容導航】
Agency cost-代理成本
【知識點】
Agency cost-代理成本
Agency cost-代理成本
Any steps taken by shareholders are likely to incur 'agency costs'. Common agency costs include:
? Costs of studying company data and results (either in-house or externally)
? Purchase of expert analysis (such as consultants)
? External auditors' fees
? Costs of devising and enforcing directors' contracts (see later content on remuneration)
? Time spent attending company meetings (such as the annual general meeting or AGM)
? Costs of direct intervention in the company's affairs (including legal fees)
? Transaction costs of shareholding (such as brokers' fees and any tax implications for dividends)
給自已標價越高,,自已的價值實現(xiàn)就越大,。以上就是東奧小編為大家整理的SBL科目考試知識點了,距離6月份ACCA考試時間已經(jīng)越來越近,,大家一定要合理安排好自己的備考時間,,制定好學習計劃,爭取順利上岸,。
注:以上來自來自朱鶴老師基礎精講班第8講
(本文為東奧會計在線原創(chuàng)文章,,僅供考生學習使用,禁止任何形式的轉(zhuǎn)載)