Effect on shareholder wealth是什么_2023年ACCA考试FM知识点
努力会说谎，但努力不会白费。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Effect on shareholder wealth(对股东财富的影响)相关知识点，具体内容如下。
【内容导航】
Effect on shareholder wealth-对股东财富的影响
【知识点】
Effect on shareholder wealth-对股东财富的影响
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
你可以一辈子不登山，但你心中一定要有座山。以上就是为大家整理的acca考试相关知识点，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)
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