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Financial gearing_ACCA考试FM知识点
Financial gearing_ACCA考试PM知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了Financial gearing_ACCA考试PM知识点，希望能够帮助到大家。
【科目】
ACCA-PM
【知识点】
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
√New issue/redemption finance
√Retained profit for the year
√Revaluation
Interest cover
√New 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.
以上就是小编为大家整理的Financial gearing_ACCA考试PM知识点了，希望大家能够认真学习，倒计时，预祝到家顺利通过ACCA考试。
注：以上内容来自Danielle Liu老师冲刺班
本文为正保会计网校在线原创文章，转载请注明
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