加權平均資本成本是什么_2022年ACCA考試FM知識點
有一天回首往事的時候你會覺得,那些奮斗的歲月是你一生的精華,。acca課程有15門,,同學們需通過13門才能獲得領取acca證書的資格,。今天為同學們整理了FM科目Weighted average cost of capital(加權平均資本成本)相關知識點,正在備考的同學們來看看吧,,具體內容如下,。
【內容導航】
Weighted average cost of capital(加權平均資本成本)
【知識點】
Weighted average cost of capital(加權平均資本成本)是什么
It can be argued that the current weighted average cost of capital should be used to evaluate projects. Where a company's capital structure changes only very slowly over time, the marginal cost of new capital should be roughly equal to the weighted average cost of current capital.
Where gearing levels fluctuate significantly, or the finance for a new project carries a significantly different level of risks to that of the existing company, there is good reason to seek an alternative marginal cost of capital.
風可以吹起一張大白紙,卻無法吹走一只蝴蝶,,因為生命的力量在于不順從,。以上就是為大家整理的ACCA考試相關知識點了,12月ACCA考試在即,,同學們要抓緊時間復習,。
注:以上內容來自Echo老師FM精講班第28講
(本文為東奧會計在線原創(chuàng)文章,僅供考生學習使用,,禁止任何形式的轉載)