Effect on shareholder wealth是什么_2023年ACCA考試FM知識點
努力會說謊，但努力不會白費。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。同學們需認真?zhèn)淇?，學習基礎知識點，爭取一次通過。今天為同學們整理了FM科目Effect on shareholder wealth(對股東財富的影響)相關知識點，具體內容如下。
【內容導航】
Effect on shareholder wealth-對股東財富的影響
【知識點】
Effect on shareholder wealth-對股東財富的影響
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考試相關知識點，2023年6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26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)
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