新用戶掃碼下載
掃碼下載APP
及時接收考試資訊及
備考信息
Financial gearing_ACCA考試FM知識點
Financial gearing_ACCA考試PM知識點來啦！2021年ACCA考試時間越來越近，小編為大家整理了Financial gearing_ACCA考試PM知識點，希望能夠幫助到大家。
【科目】
ACCA-PM
【知識點】
Financial gearing
Financial gearing
1. Calculation: D/E ratio, interest cover
2. State the situation: compare with prior year and industry average
3. Reason:
D/E ratio
√New issue/redemption finance
√Retained profit for the year
√Revaluation
Interest cover
√New debt issue increase the finance cost
√ Increase in PBIT
4. Consequence
√D/E ratio increase: financial risk increase
√Interest cover decrease: company is not safe enough to pay interest
√Debtholders: concern about the default risk, company will be difficult to raise further debt finance.
√Shareholder: concern about the financial risk, they may require more return on equity.
√Redemption: company should consider the redemption of debt finance, whether they have adequate cash.
以上就是小編為大家整理的Financial gearing_ACCA考試PM知識點了，希望大家能夠認真學習，倒計時，預祝到家順利通過ACCA考試。
注：以上內容來自Danielle Liu老師沖刺班
本文為正保會計網校在線原創文章，轉載請注明
· 更多資訊：
學員討論（0）
推薦閱讀
新用戶掃碼下載
京公網安備 11010802044457號