問題已解決
如果負(fù)債為零,則財務(wù)杠桿系數(shù)為1 這句話為什么是對的啊,不是還會有優(yōu)先股嗎



企業(yè)的負(fù)債籌資為零,則財務(wù)杠桿系數(shù)為1是正確的。
2.
企業(yè)選擇負(fù)債籌資,可利用財務(wù)利息的抵稅作用,發(fā)揮財務(wù)杠桿效應(yīng),降低負(fù)債成本,提高投資收益,所謂財務(wù)杠桿是指當(dāng)息稅前利潤增多時,每一元盈余所負(fù)擔(dān)的固定財務(wù)費(fèi)用就會相對減少,這能給普通股股東帶來更多的盈余
2023 04/13 16:22

84784999 

2023 04/13 16:27
優(yōu)先股也會影響財務(wù)杠桿藝術(shù)啊

樸老師 

2023 04/13 16:35
同學(xué)你好
優(yōu)先股股息會影響,普通股不影響

84784999 

2023 04/13 16:37
對啊 那題目說負(fù)債為0 財務(wù)杠桿系數(shù)為1? 那如果存在優(yōu)先股呢,就不為1了啊

樸老師 

2023 04/13 16:44
如果企業(yè)負(fù)債資金為零,則財務(wù)杠桿系數(shù)就不是1了
