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一只🐶哆啦 · 2022年12月25日

什么是c选项说的售后回租交易

  1. CFA I
  2. Corporate Issuers

NO.PZ2022090802000013

问题如下：

Which of the following is most likely to increase financial leverage?

选项：

A.Cutting prices B.Replacing short-term debt with long-term debt C.Entering a sale-leaseback transaction for the company's head office building

解释：

Solution

C is correct. Entering a sale–leaseback transaction for the company's head office building increases financial leverage. The company sells assets with the obligation to repurchase the assets in the future as well as make lease payments. These transactions increase its financial leverage. Additionally, sale and leaseback transactions reduce the business's overall asset base, which, in turn, reduces its ability to add more debt should the company need to raise debt. Cutting prices reduces the profit margin for the business, thereby increasing operating leverage. Replacing short-term debt with long-term debt does not change financial leverage: Debt, irrespective of maturity, is simply debt.

什么是c选项说的售后回租交易

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已采纳答案

王琛_品职助教 · 2022年12月26日

嗨，爱思考的PZer你好：


1

售后租回，是指公司先出售一项资产，然后为了获得资产的使用权，租回资产，所以需要交租金

请参考基础班讲义墨迹版 P161

2

关于售后租回，为何会增加杠杆，也请参考：https://class.pzacademy.com/qa/111537

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