Capital structure theories是什么_2023年ACCA考试FM知识点
走完坎坷崎路，回首看时发现，光阴的逝去只不过是岁月的流淌，而我们注定要骄傲地活在当下。acca考试科目多，难度大。在备考期间。同学们需认真学习知识点。今天为同学们整理了FM科目Capital structure theories(资本结构理论)相关知识点，具体内容如下。
【内容导航】
Capital structure theories-资本结构理论
【知识点】
Capital structure theories-资本结构理论
The traditional view
(a) As the level of gearing increases, the cost of debt remains unchanged up to a certain level of gearing. Beyond this level, the cost of debt will increase.
(b) The cost of equity rises as the level of gearing increases and financial risk increases. There is a non-linear relationship between the cost of equity and gearing.
(c) The weighted average cost of capital does not remain constant, but rather falls initially as the proportion of debt capital increases, and then begins to increase as the rising cost of equity (and possibly of debt) becomes more significant.
(d) The optimum level of gearing is where the company's weighted average cost of capital is minimised.
The traditional view about the cost of capital is illustrated as follows:
这世上有两样东西是别人抢不走的：一是藏在心中的梦想，二是读进大脑的书。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29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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