Effect on shareholder wealth是什么_2023年ACCA考試FM知識(shí)點(diǎn)
努力會(huì)說謊，但努力不會(huì)白費(fèi)。acca課程有15門，同學(xué)們需通過13門才能獲得領(lǐng)取acca證書的資格。同學(xué)們需認(rèn)真?zhèn)淇?，學(xué)習(xí)基礎(chǔ)知識(shí)點(diǎn)，爭取一次通過。今天為同學(xué)們整理了FM科目Effect on shareholder wealth(對股東財(cái)富的影響)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Effect on shareholder wealth-對股東財(cái)富的影響
【知識(shí)點(diǎn)】
Effect on shareholder wealth-對股東財(cái)富的影響
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
你可以一輩子不登山，但你心中一定要有座山。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2023年6月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。
注：以上內(nèi)容來自Echo老師FM精講班第26講
(本文為東奧會(huì)計(jì)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)
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