ACCA考试：资本限额指的是什么

2025-02-14 17:07:36

推荐回答（1个）

回答1：

什么是资本限额？影响软资本限额和硬资本限额的因素有哪些？

Capital rationing is a situation in which a company has limited amount of capital to invest in projects, different possible investments need to be compared with one another in order to allocate the limited resources in effective manner. Capital rationing can be divided into two types, one is soft capital rationing, and the other one is hard capital rationing. Soft capital rationing refers to internal factors, whereas hard capital rationing refers to external factors.

Soft capital rationing may arise for one of the following reasons:
1. Management may be unwilling to issue additional shares if it leads to a dilution of earnings per share;
2. Management may be unwilling to raise additional debts, since they are worried about large fixed interest payments.

Hard capital rationing may arise for one of the following reasons:
1. If share price are depressed, it is impossible to raise funds through stock market;
2. There may be restrictions on bank lending due to government control;
3. The costs associated with making small issues of capital may be too great.

Company may seek other sources of finance to alleviate the capital rationing situation, such as venture capital, debt finance secured on the assets of the project, sales and leaseback of property or equipment.

最新问答

去美国旅游签证哪个旅行社办签证率高

物种起源绪论文章关于物种起源问题的两个主要观点是什么

医疗器械营业执照上的经营范围已有一二类经营范围，还用再去办理经营许可证吗？

千万不要爱上已婚男人！

请问各位玩梦幻西游的，一个大号带4个小号（60级或70级）抓鬼，开双一轮10个鬼，能得多少游戏币，请问下。

有一些骑行的旅行纪录片吗，我知道

为什么百度音乐总提示此歌曲已下架

氧化镁与稀硫酸反应的方程式和离子式是？

炉石传说，对战模式⼀练习模式中无法选择自己的指定卡组，有个红色大叉，这是为什么？

我们是建筑公司，现在用现金方式支付给劳务派遣公司代发民工工资，需要什么作为原始凭证？