Effect on shareholder wealth是什么_2022年ACCA考試FM知識(shí)點(diǎn)
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(shí)光。acca被譽(yù)為“國(guó)際財(cái)會(huì)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(shí)點(diǎn)。今天為同學(xué)們整理了Effect on shareholder wealth(對(duì)股東財(cái)富的影響)相關(guān)知識(shí)點(diǎn)，一起來看看吧。
【內(nèi)容導(dǎo)航】
Effect on shareholder wealth(對(duì)股東財(cái)富的影響)
【知識(shí)點(diǎn)】
Effect on shareholder wealth(對(duì)股東財(cái)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(mèng)想，如果你沒有夢(mèng)想將來你就只能為別人的夢(mèng)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(shí)點(diǎn)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
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