L同学
老师21题 不太理解A和C EBIT和EPS都可以用由财务杠杆得出 但是销售收入该怎么判断 如何得出呢
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L同学:
同学你好!经营杠杆系数=(∆EBIT/EBIT)/(∆S/S)=2
财务杠杆系数=(∆EPS/EPS)/(∆EBIT/EBIT)=3
如果S下降5% 那么EBIT下降10% A正确
如果EBIT增加10% EPS增加30% B错误
如果S增加20% EBIT增加40% EPS增加120% C错误
如果EPS增加20% EBIT增加20/3% D错误
销售收入的变动与销售数量的变动一致,就是你写的Q。
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