NO.PZ2016091001000011
问题如下:
Assume that CC Inc. has $360,000 operating income in the early stages, and the operating income has changed as $420,000 later. The financial cost is $120,000. So the CC Inc.'s degree of financial leverage(DFL) is closest to :
选项:
A.1.3.
B.1.8.
C.1.5.
解释:
C is correct.
The operating income percentage change=$360,000$420,000−$360,000=16.67%
The net income percentage change=$360,000−$120,000($420,000−$120,000)−($360,000−$120,000)=25%
DFL =TheoperatingincomepercentagechangeThenetincomepercentagechange=16.67%25%=1.5
能否让老师详细讲解一下这题?
DFL = [Q(P - VC) - FC]/[Q(P - VC) - FC - INT]
怎么得到答案的公式?