现在考证人应该都知道，ACCA是比较热门的证书考试之一，之所以受到人们的热情，还是因为其含金量比较高的原因。ACCA考试的内容有很多，ACCA考试知识点Bonus issue包含哪些内容？
怎么去理解ACCA考试的内容是学员通过考试的关键，ACCA考试知识点Bonus issue的内容不少，在学习该内容的时候，学员要学会自己去尝试理解与学习才可以。
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1、Charactertsrics
Issue new shares to existing shareholers in proportion to their existing Shareholding
No cash is received
A company wish to increase its share capital without msh to raise additional finance
Re-classifies reserves as share capital
Give creditors greater protection
2、Advantages
More marketable
Increase share capital without dilute urrent shareholders holding
Capitalize reserves
3、Disadvantages
Admin costs
No cash received
Potenital determine dividend payment
ACCA考试的相关内容分享就到这里，融跃教育为ACCA学员准备各种资料、免费代报名等服务，还有需要或不清楚的问题添加融跃教育老师微信ryacca668。
