Agency cost(代理成本)是什么_2023年ACCA考試SBL知識點
有些努力是為了將來,而有些事情則是為了當下。不要把人生過成任務,,也不必事事強求好結(jié)果,更不要因為看不到終點,就連起點都放棄了。3月acca晚期報名即將截止,想要報名的同學們請抓緊時間報名。今天東奧小編為大家整理了SBL科目Agency cost(代理成本)相關(guān)知識點,,具體內(nèi)容如下。
【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)
別懷念過去,,也別擔心未來,,走今天的路,過好現(xiàn)在的自己,。以上就是東奧小編為大家整理的SBL科目考試知識點了,,3月acca考試在即,同學們需嚴格執(zhí)行學習計劃,,鞏固基礎(chǔ)知識點,,爭取一次通過。
注:以上來自來自朱鶴老師基礎(chǔ)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)