Dividend payout policy _ACCA考试AFM知识点

来源: 正保会计网校编辑：00LilGhost 2021/04/01 20:57:50　字体：大小

Dividend payout policy ACCA考试AFM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Dividend payout policy _ACCA考试AFM知识点，希望能够帮助到大家。

Current cost _ACCA考试AA知识点

【科目】

ACCA-AFM

【知识点】

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.

以上就是小编为大家整理的Dividend payout policy _ACCA考试AFM知识点了，希望大家能够认真学习，倒计时，预祝大家顺利通过ACCA考试。

注：以上内容来自Claire老师冲刺串讲班

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