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Pavel Korchagin · 2023年03月08日

div为什那么不影响financial risk?

NO.PZ2022090807000003

问题如下:

Financial risk is least likely affected by:

选项:

A.debentures. B.dividends. C.long-term leases.

解释:

Solution

B is correct. By taking on fixed obligations, such as debt (including debentures) and long-term leases, a company increases its financial risk. Dividends will not increase financial risk.

A is incorrect because the use of debentures (one type of bond) is directly associated with financial risk.

C is incorrect because the use of long-term leases is directly related to financial risk.

rt,div分红不是会减少还款能力吗

1 个答案

王琛_品职助教 · 2023年03月09日

嗨,从没放弃的小努力你好:


1

从利润表的会计科目顺序来看

先出现的是利息费用,最后才是 NI

NI 里,一部分做留存收益,一部分做分红

所以三个选项中,最影响财务风险的,是涉及到利息费用的选项

2

选项 A 和 C,像打工人每个月要交的房贷中的利息

而分红,是发工资前,出去吃顿好的,或者给自己和家人买个礼物

三个选项中,最影响财务风险的,主要是指房贷利息,不要背过重的贷款,不然利息太高,容易违约

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