ACCA知识点：负债比率

2015年07月31日 09:10
作者：高顿财经
阅读：（137）

摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大...

　【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点：负债比率

　Debt Ratio

　　★Concept:

　　Ratio of total liabilities to total assets. States the proportion of a company's assets that is financed with debt.

　　★Tips:

　　1.Debt ratio＝Total liabilities÷ Total assets

　　2.A debt ration of 1 reveals that debt has financed all the assets.

　　3.The higher the debt ratio, the greater the pressure to pay interest and principal. The lower the ratio, the lower the risk.

　　★Sample:

　　【single selection】FedEx earns service revenue of $500,000. How does this transaction affect FedEx's ratios（）

　　A．Hurts the current ratio and improves the debt ratio.

　　B．Hurts both ratios.

　　C．Improves both ratios.

　　D．Improves the current ratio and dose not affect the debit ratio.

　　Answer: C

　　Explanation: This transaction is increased cash, which increased total assets and current assets. Current ratio is current assets divided by current liabilities.

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