Effect on shareholder wealth是什么_2022年ACCA考試FM知識點
要知道,,每顆鉆石在被發(fā)現(xiàn)前,,都要經(jīng)受埋藏塵埃的寂寞時光。acca被譽為“國際財會界的通行證”,,含金量比較高,。各位同學(xué)想要通過acca考試,需要鞏固基礎(chǔ)知識點,。今天為同學(xué)們整理了Effect on shareholder wealth(對股東財富的影響)相關(guān)知識點,,一起來看看吧。
【內(nèi)容導(dǎo)航】
Effect on shareholder wealth(對股東財富的影響)
【知識點】
Effect on shareholder wealth(對股東財富的影響)是什么
The debt ratio
Another measure of financial risk is the debt ratio.
Debt ratio = Total debts / Total assets
Debt does not include long-term provisions and liabilities such as deferred taxation.
There is no firm rule on the maximum safe debt ratio but, as a general guide, you might regard 50% as a safe limit to debt.
EPS indifferent point
The indifference points between any two methods of financing can be determined by solving for PBIT the following equation.
Where t = tax rate, I = interest payable, S1 and S2 = number of shares after financing for plans 1 and 2
你可以不夠強(qiáng)大,,但是你不能沒有夢想,,如果你沒有夢想將來你就只能為別人的夢想打工,這一路你可以哭,,但你一定不能停,。以上就是為大家整理的ACCA考試相關(guān)知識點了,最后預(yù)祝大家通過acca考試,。
注:以上內(nèi)容來自Echo老師FM精講班第26講
(本文為東奧會計在線原創(chuàng)文章,,僅供考生學(xué)習(xí)使用,禁止任何形式的轉(zhuǎn)載)