Capital structure theories是什么_2023年ACCA考試FM知識(shí)點(diǎn)
走完坎坷崎路，回首看時(shí)發(fā)現(xiàn)，光陰的逝去只不過(guò)是歲月的流淌，而我們注定要驕傲地活在當(dāng)下。acca考試科目多，難度大。在備考期間。同學(xué)們需認(rèn)真學(xué)習(xí)知識(shí)點(diǎn)。今天為同學(xué)們整理了FM科目Capital structure theories(資本結(jié)構(gòu)理論)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Capital structure theories-資本結(jié)構(gòu)理論
【知識(shí)點(diǎn)】
Capital structure theories-資本結(jié)構(gòu)理論
The traditional view
(a) As the level of gearing increases, the cost of debt remains unchanged up to a certain level of gearing. Beyond this level, the cost of debt will increase.
(b) The cost of equity rises as the level of gearing increases and financial risk increases. There is a non-linear relationship between the cost of equity and gearing.
(c) The weighted average cost of capital does not remain constant, but rather falls initially as the proportion of debt capital increases, and then begins to increase as the rising cost of equity (and possibly of debt) becomes more significant.
(d) The optimum level of gearing is where the company's weighted average cost of capital is minimised.
The traditional view about the cost of capital is illustrated as follows:
這世上有兩樣?xùn)|西是別人搶不走的：一是藏在心中的夢(mèng)想，二是讀進(jìn)大腦的書。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(lái)自Echo老師FM精講班第29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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