Capital structure theories是什么_2023年ACCA考試FM知識點
走完坎坷崎路，回首看時發(fā)現(xiàn)，光陰的逝去只不過是歲月的流淌，而我們注定要驕傲地活在當下。acca考試科目多，難度大。在備考期間。同學們需認真學習知識點。今天為同學們整理了FM科目Capital structure theories(資本結構理論)相關知識點，具體內容如下。
【內容導航】
Capital structure theories-資本結構理論
【知識點】
Capital structure theories-資本結構理論
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:
這世上有兩樣東西是別人搶不走的：一是藏在心中的夢想，二是讀進大腦的書。以上就是為大家整理的acca考試相關知識點，2023年6月acca考試在即，同學們要抓緊時間復習。
注：以上內容來自Echo老師FM精講班第29講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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