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Financial gearing_ACCA考試FM知識(shí)點(diǎn)
Financial gearing_ACCA考試PM知識(shí)點(diǎn)來啦！2021年ACCA考試時(shí)間越來越近，小編為大家整理了Financial gearing_ACCA考試PM知識(shí)點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-PM
【知識(shí)點(diǎn)】
Financial gearing
Financial gearing
1. Calculation: D/E ratio, interest cover
2. State the situation: compare with prior year and industry average
3. Reason:
D/E ratio
√N(yùn)ew issue/redemption finance
√Retained profit for the year
√Revaluation
Interest cover
√N(yùn)ew debt issue increase the finance cost
√ Increase in PBIT
4. Consequence
√D/E ratio increase: financial risk increase
√Interest cover decrease: company is not safe enough to pay interest
√Debtholders: concern about the default risk, company will be difficult to raise further debt finance.
√Shareholder: concern about the financial risk, they may require more return on equity.
√Redemption: company should consider the redemption of debt finance, whether they have adequate cash.
以上就是小編為大家整理的Financial gearing_ACCA考試PM知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時(shí)，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Danielle Liu老師沖刺班
本文為正保會(huì)計(jì)網(wǎng)校在線原創(chuàng)文章，轉(zhuǎn)載請(qǐng)注明
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