問題已解決
當(dāng)經(jīng)營(yíng)差異率大于0時(shí),合理利用負(fù)債,降低凈財(cái)務(wù)杠桿?為什么錯(cuò)了的呢?
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您好,權(quán)益凈利率=凈經(jīng)營(yíng)資產(chǎn)凈利率+(凈經(jīng)營(yíng)資產(chǎn)凈利率-稅后利息率)×凈財(cái)務(wù)杠桿,而:凈經(jīng)營(yíng)資產(chǎn)凈利率=稅后經(jīng)營(yíng)凈利率×凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)次數(shù),從公式看出提高稅后經(jīng)營(yíng)凈利率、提高凈經(jīng)營(yíng)資產(chǎn)周轉(zhuǎn)次數(shù)、降低稅后利息率以及當(dāng)經(jīng)營(yíng)差異率大于0時(shí)提高凈財(cái)務(wù)杠桿均為提高權(quán)益凈利率的途徑
2023 12/01 23:28
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