问题已解决
『例題·單選題』甲企業(yè)2012年凈利潤750萬元,所得稅稅率25%。已知甲企業(yè)負(fù)債10000萬元,利率10%。2012年銷售收入5000萬元,變動(dòng)成本率40%,固定成本總額與利息費(fèi)用數(shù)額相同。則下列說法錯(cuò)誤的是(?。?。 A.如果銷售量增加10%,息稅前利潤將增加15% B.如果息稅前利潤增加20%,每股收益將增加40% C.如果銷售量增加10%,每股收益將增加30% D.如果每股收益增加10%,銷售量需要增加30% 老師,這個(gè)題目怎么下手
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您好 根據(jù)題干 F=I=10000*10%=1000 邊際貢獻(xiàn)率等于1-變動(dòng)成本率=60% 邊際貢獻(xiàn)(M)等于銷售收入*邊際貢獻(xiàn)率=5000*0.6=3000
M-F=EBIT=3000-1000=2000
經(jīng)營杠桿系數(shù)=(M)/(M-F)=3000/(3000-1000)=1.5 財(cái)務(wù)杠桿=EBIT/(EBIT-I)=2000/(2000-1000)=2 總杠桿系數(shù)=經(jīng)營杠桿系數(shù)*財(cái)務(wù)杠桿系數(shù)=1.5*2=3
2020 07/29 16:54
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2020 07/29 16:55
我怎么去看哪些增加的比例,具體貸數(shù)字?
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2020 07/29 16:58
經(jīng)營杠桿系數(shù)反應(yīng) 銷量變動(dòng)引起息稅前利潤的變動(dòng)
財(cái)務(wù)杠桿系數(shù)反應(yīng) 息稅前利潤變動(dòng)引起每股收益的變動(dòng)
總杠桿系數(shù) 銷量變動(dòng)引起每股收益變動(dòng)
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2020 07/29 17:00
比如 A 就是經(jīng)營杠桿系數(shù) 直接用15%/10%=1.5 和算出來的經(jīng)營杠桿系數(shù)是一樣的
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2020 07/29 17:02
經(jīng)營杠桿系數(shù)反應(yīng)的就是銷量增加的百分比引起息稅前利潤百分比的變動(dòng) 不用代數(shù) 直接用給的百分比相除就可以
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2020 07/29 17:10
若2016年銷售額預(yù)期增長20%,計(jì)算2016年每股收益增長率,已知經(jīng)營杠桿,財(cái)務(wù)杠杠,總杠桿,就是總杠桿*銷售額增長率嗎
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2020 07/29 17:12
對(duì)的 是可以這樣算的
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2020 07/29 17:14
因?yàn)榻?jīng)營杠桿系數(shù)為1.5,所以銷售量增加10%,息稅前利潤將增加10%×1.5=15%,選項(xiàng)A的說法正確一開始那題,我還沒明白,為什么可以直接這么算
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2020 07/29 17:18
經(jīng)營杠桿系數(shù)1.5 息稅前利潤變動(dòng)率/產(chǎn)銷量變動(dòng)率=經(jīng)營杠桿系數(shù) 銷量變動(dòng)率10%
息稅前利潤變動(dòng)率/10%=1.5 息稅前變動(dòng)率=1.5*10%=15%
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2020 07/29 17:19
銷售量變動(dòng)*經(jīng)營杠桿系數(shù)=息稅前利潤的變動(dòng);息稅前利潤的變動(dòng)*財(cái)務(wù)杠桿系數(shù)=每股收益的變動(dòng)?有這個(gè)規(guī)定?
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2020 07/29 17:22
這個(gè)是是經(jīng)營杠按系數(shù)的定義 經(jīng)營杠桿系數(shù)也稱營業(yè)杠桿系數(shù)或營業(yè)杠桿程度,是指息稅前利潤的變動(dòng)率相對(duì)于產(chǎn)銷量變動(dòng)率的比,
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2020 07/29 17:26
哦,我知道了,我就記計(jì)算公式了
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2020 07/29 17:28
嗯呢 好的 明白就好
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2020 07/29 17:28
如果問題已經(jīng)解決 請(qǐng)對(duì)我的回復(fù)進(jìn)行評(píng)價(jià)
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