Re: [問題] 問二個LEVEL1的問題
看板CFAiafeFSA (精算師/基金經理人/銀行家)作者anticosla (Think Different...)時間22年前 (2003/02/16 22:03)推噓0(0推 0噓 0→)留言0則, 0人參與討論串1/1
※ 引述《henrry (英文真是太難了凸-_-凸)》之銘言：
: 1.what does ''capitalizing e lease''means?
是指資本租賃吧!
與營業租賃相對應，
符合某幾個條件下，必須把租賃資本化，
因為此租賃行為本質上與購入資產相同，
會計上為了避免公司利用資產負債表外融資，
使負債比例降低，美化報表。
: 2.why''a small change in gross profit can result in a much larger
: change in porfit if the company has high fixed costs''
is this about the operating leverage?
according to the formula, operating leverage=EBIT%/Sales%
=CM/(CM-Fixed Cost)
thus, the higher the Fixed Cost is, the higher the leverage,
since the company's EBIT to Sales is sensitive, a small change of sales
can lead to a larger change of EBIT. Now, other things being equal, a
small change of gross profit (sales-COGS) can have the similar effect on
EBIT.
: i know those are stupid questions,but thx to resolve them.
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I think so.
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