Gearing(杠桿比率)是什么_2022年ACCA考試FM知識點
盡管眼下十分艱難，可之后這段經歷說不定就會開花結果。acca被譽為“國際財會界的通行證”，含金量比較高?？忌胍ㄟ^ACCA考試，需要鞏固基礎知識點。今天為同學們整理了Gearing(杠桿比率)相關知識點，正在備考ACCA的考生們一起來看看吧。
【內容導航】
Gearing(杠桿比率)
【知識點】
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.
你的任何努力都會為自己加分，幸運也必將和你不期而遇。以上就是為大家整理的ACCA考試相關知識點了，最后預祝大家通過acca考試。
注：以上內容來自Echo老師FM精講班第26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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