Effect on shareholder wealth是什么_2022年ACCA考試FM知識點
要知道，每顆鉆石在被發(fā)現(xiàn)前，都要經受埋藏塵埃的寂寞時光。acca被譽為“國際財會界的通行證”，含金量比較高。各位同學想要通過acca考試，需要鞏固基礎知識點。今天為同學們整理了Effect on shareholder wealth(對股東財富的影響)相關知識點，一起來看看吧。
【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)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
你可以不夠強大，但是你不能沒有夢想，如果你沒有夢想將來你就只能為別人的夢想打工，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考試相關知識點了，最后預祝大家通過acca考試。
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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