ACCA F3知识点:Bonus and rights issue
今天给大家来分享一下ACCA F3中关于Bonus and rights issue。Bonus issue, 即红利股发行;rights issue,即权利股发行。
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八年级上册英语翻译Bonus issue(红利股):synonym
女娲补天翻译
Sometimes extra shares may be issued-to existing shareholders without them having to pay anything, such an issue is called a bonus issue. The new shares are issued to the existing shareholders in proportion to their current shareholdings, e.g. 1 for every 50 shares held, becau no cash is involved, the double entry will be:
加班费 英文
leaveoutDr Rerves
contemporarystrawberry的复数 Cr ordinary share capital
A bonus issue does not rai finance for a company, as the shares are issued for no consideration.(i.e. for free). Each share becomes worth less ( as there are more shares in is
sue but the value of the company as a whole remains the same), and so more marketable. Share capital increas (at the expen of other rerves) and so may em more appropriate when compared to net asts.
圣诞节英文祝福语>glee