ACCA 知识点：负债比率
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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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高顿财经ACCA
ACCA 知识点：负债比率
本文由高顿ACCA 整理发布，转载请注明出处
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.
高顿财经ACCA
更多ACCA 资讯请关注高顿ACCA 官网：http://acca.gaodun.cn
高顿财经ACCA