相信大家都知道，ACCA考试对学员来说是一次知识学习的过程，每科考试的知识点多有很多，学员只有充分的理解并掌握，才可能*考试。今天融跃小编给大家分享，ACCA考试知识点：Dividend payout policy ！
ACCA考试知识点有很多，怎么学员并很好的掌握是每一位学员需要自己思考的。ACCA考试的内容学员可以通过网课进行学习，Dividend payout policy 是ACCA学员需要掌握的一个知识点的内容。
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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.
学习ACCA考试的内容很关键，学员要重视每一次知识的学习与了解。在备考ACCA考试的时候，学员选择适合自己的课程很关键。同时ACCA学员也应该重视每一次知识的学习，为ACCA通 关做准备。
如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。
