Gearing(杠杆比率)是什么_2023年ACCA考试FM知识点
纵有疾风起，人生不言弃。acca课程有15门，同学们需通过13门才能获得领取acca证书的资格。同学们需认真备考，学习基础知识点，争取一次通过。今天为同学们整理了FM科目Gearing(杠杆比率)相关知识点，准备参加考试的同学们来看看吧。
【内容导航】
Gearing-杠杆比率
【知识点】
Gearing-杠杆比率
The significance of financial gearing
Financial gearing is an attempt to quantify the degree of risk involved in holding equity shares in a company, both in terms of the company's ability to remain in business and in terms of expected ordinary dividends from the company.
The more geared the company is, the greater the risk that little (if anything) will be available to distribute by way of dividend to the ordinary shareholders. Interest and preference dividends on debt must continue to be paid regardless of the company's profits. A high financial gearing therefore means the company is more vulnerable to poor trading conditions.
There is therefore greater volatility of amount of earnings available for ordinary shareholders, and greater volatility in dividends paid to those shareholders where a company is highly geared. That is the main financial risk with high gearing. You may do extremely well or extremely badly, without a particularly large movement in the profit from operations of the company.
最怕一生碌碌无为，还安慰自己平凡可贵。以上就是为大家整理的acca考试相关知识点了，2023年6月ACCA考试在即，同学们要抓紧时间复习。
注：以上内容来自Echo老师FM精讲班第26讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
相关文章
津公网安备12010202000755号