| 正文 |
高顿网校小编为各位ACCA学员整理了一些考试必备知识点的解析和练习，希望大家查漏补缺，对考试有所帮助。
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.
|
| 导航大图 | |
| 责任编辑 | |
| 导语 | |
| 大标题 | |
| 标题一 | |
| 标题二 | |
| 标题三 | |
| 标题四 |
相关热点：
上一篇：上一篇：ACCA P1知识点解析：International codes
下一篇：下一篇：ACCA F1《会计师与企业》考点解析
