顾同学
答案C感觉有问题啊,所得税税率越高,负债的抵税收益越高没错,但是负债越高,企业的财务风险也越高啊,答案C也太不严谨了吧
展开顾同学:
勤奋、爱思考的同学你好呀~~
同学思考的很周到哈,这里我们只考虑所得税提高这个因素的影响哈,所得税提高,利息抵税增加,所以偏好负债筹资
也就是我们根据所得税提高得来的结论,至于财务风险增加,所以企业要保持一定的资产负债率,不能盲目扩大负债比重,这是企业后面一步考虑的问题哈
加油,明天的你一定会感谢今天这么努力的自己~~~ヾ(◍°∇°◍)ノ゙
展开中级会计职称的财务管理难吗?中级会计职称的财务管理科目是中级会计职称考试中的一门重要科目,也是比较难的一门科目之一。下面小编就来分析一下中级会计职称的财务管理难度。
ACCA真题可以帮助考生们发现自己在各个考试科目中的薄弱环节。通过强化这些薄弱环节的学习,考生们可以提升整体的考试水平。同时,ACCA真题也提供了查漏补缺的机会,让考生们在备考过程中全面提高自己的知识储备。 ACCA考纲白皮书 点击领取 一、2023年acca《Financial Accounting》(FA财务会计)真题 At 31 December 20X5 the following require inclusion in a companys financial statements. (1)On 1 January 20X5 the company made a loan of $12,000 to an employee, repayable on 1 January 20X6, charging interest at 2% per year.On the due date she repaid the loan and paid the whole of the interest due on the loan to that date (2)The company paid an annual insurance premium of $9,000 in 20X5, covering the 12 months to 31 August 20X6 (3)In January 20X6 the company received rent from a tenant of $4,000 covering the six months to 31 December 20X5 For these items, what total figures should be in