问题已解决
乙企業(yè)投資總額700萬(wàn)元,負(fù)債與權(quán)益資本的比例為3:1,負(fù)債利息率為10%,銷售額1000萬(wàn)元,變動(dòng)成本率60%,固定成本額160萬(wàn)元。要求:計(jì)算財(cái)務(wù)杠桿系數(shù)DFL
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你好,請(qǐng)稍等,稍后給你答案
2021 10/17 21:26
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84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 10/17 21:54
老師 好了嘛
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家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 10/17 21:59
債務(wù)利息=700*3/4*10%=52.5
息前稅前利潤(rùn)EBIT=1000*(1-60%)-160=240
財(cái)務(wù)杠桿系數(shù)DFL=240/(240-52.5)=1.28
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84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 10/17 22:02
老師 債務(wù)利息怎么算的
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家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 10/17 22:04
負(fù)債與權(quán)益資本的比例為3:1,那么債務(wù)就占總資產(chǎn)的3/4
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84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 10/17 22:09
債務(wù)利息是不是等于債務(wù)資金乘利率
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家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 10/17 22:11
是啊,債務(wù)利息等于債務(wù)資金乘利率
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84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 10/17 22:14
好的 謝謝老師
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家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 10/17 22:19
不客氣,祝你工作順利;方便的話,麻煩給個(gè)5星好評(píng)哦
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