作者anticosla (Think Different...)
看板CFAiafeFSA
标题Re: [问题] 问二个LEVEL1的问题
时间Sun Feb 16 22:24:11 2003
※ 引述《henrry (英文真是太难了凸-_-凸)》之铭言：
: 1.what does ''capitalizing e lease''means?
是指资本租赁吧!
与营业租赁相对应，
符合某几个条件下，必须把租赁资本化，
因为此租赁行为本质上与购入资产相同，
会计上为了避免公司利用资产负债表外融资，
使负债比例降低，美化报表。
: 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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