Gearing(杠桿比率)是什么_2022年ACCA考試FM知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-08-11 09:18:58

盡管眼下十分艱難，可之后這段經(jīng)歷說不定就會(huì)開花結(jié)果。acca被譽(yù)為“國際財(cái)會(huì)界的通行證”，含金量比較高?？忌胍ㄟ^ACCA考試，需要鞏固基礎(chǔ)知識(shí)點(diǎn)。今天為同學(xué)們整理了Gearing(杠桿比率)相關(guān)知識(shí)點(diǎn)，正在備考ACCA的考生們一起來看看吧。

【內(nèi)容導(dǎo)航】

Gearing(杠桿比率)

【知識(shí)點(diǎn)】

Gearing(杠桿比率)是什么

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.

你的任何努力都會(huì)為自己加分，幸運(yùn)也必將和你不期而遇。以上就是為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，最后預(yù)祝大家通過acca考試。

注：以上內(nèi)容來自Echo老師FM精講班第26講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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