ACCA考试15门课程，学员需要通过13门课程的考试才能拿到ACCA证书。ACCA考试科目的知识点有很多，全面掌握是需要时间的，但是对于各科的知识点学习是必然要掌握的。Agency Problem是ACCA考试的内容吗？
Agency Problem知识点的内容学员可以从下面2点去学习，并认真的理解运用该知识点的内容：
戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
1、Agency relationship
A description of the relationship between management and shareholders expressing the idea that managers act as agents for the shareholder, using delegated powers to run the company in the shareholders' best interests.
2、Agency Cost
Direct agency cost:
Excessive expense/Monitoring costs
Indirect agency cost:
The opportunities that are not taken up by management, but would have been taken up by shareholders had they make the decision on their own behalf.
ACCA知识学习是长期的事情，但是坚持ACCA考试是每一位学员应该做到的。通过ACCA考试掌握更多的财会知识，让自己变成富有的人。更多ACCA备考知识、资料领取及学习答疑的事情，学员可以在线咨询老师或者添加老师微信rongyuejiaoyu。